How to Do Year-End Tax Adjustment for 2025 (Reiwa 7)

The National Tax Agency (NTA) has published information on year-end tax adjustment for 2025.Please note the following important changes:

• Revision of Basic Deduction and Employment Income Deduction

• Change in Income Requirements for Dependents

• New “Special Deduction for Certain Relatives”

• Possible changes in the non-taxable limit for commuting allowance (if revised, adjustment is needed at year-end).

Useful Information

The NTA website provides a special page: “Year-End Adjustment Made Simple.”This page includes:

• Videos and pamphlets explaining the procedures

• Sample forms (such as Dependent Deduction Declaration)

• Leaflets for employees and examples of how to fill in the forms

Videos are also available on YouTube.

👉 Please check the NTA website around October 2025 for the latest information on the 2025 year-end tax adjustment.