# Filing Guide

Purpose: Read this when the user needs forms, required documents, deadlines, payment methods, or a filing checklist. Use `references/e-tax-screen-guide.md` for screen-by-screen entry instructions.

## Contents

- [Forms](#forms)
- [Required documents](#required-documents)
- [Freelancer checklist](#freelancer-checklist)
- [Deadlines](#deadlines)
- [e-tax overview](#e-tax-overview)
- [Post-filing fixes](#post-filing-fixes)

## Forms

### Main Return Types

| Form | Who uses it | Main purpose |
|------|-------------|--------------|
| Final tax return (`確定申告書`) | All filers | Income-tax return |
| Blue return financial statement (`青色申告決算書`) | Blue return filers | Business or real-estate results |
| Income and expense statement (`収支内訳書`) | White return filers | Business or real-estate income and expenses |

> The old `申告書A/B` split has already been abolished. Keep answers aligned with the unified form.

### Form Structure

| Form section | What it contains |
|--------------|------------------|
| `第一表` | Income, deductions, tax calculation, tax credits, final payable/refundable amount |
| `第二表` | Withholding breakdown, spouse/dependent details, deduction details |
| `第三表` | Separate-taxation items such as property or stock transfers |
| `第四表` | Loss offset, carryforward, and carryback items |

## Required Documents

### Core Documents

| Document | Source |
|----------|--------|
| Final tax return | NTA website or tax office |
| My Number card, or notice card plus ID | Taxpayer |

### Salary Earners

| Document | Source |
|----------|--------|
| Withholding slip (`源泉徴収票`) | Employer |

### Business Income Filers

| Document | Source | Applies to |
|----------|--------|------------|
| `青色申告決算書` | Prepared by the taxpayer | Blue return |
| `収支内訳書` | Prepared by the taxpayer | White return |
| Books and ledgers | Prepared by the taxpayer | Both |
| Invoices and receipts | Counterparties or self-issued copies | Both |

### Salary Plus Side Business

| Document | Source | Notes |
|----------|--------|-------|
| `源泉徴収票` | Employer | Needed for salary-income input |
| `青色申告決算書` | Prepared by the taxpayer | Needed for side-business income |
| Books and ledgers | Prepared by the taxpayer | Usually kept for seven years |
| Invoices and receipts | Counterparties or self-issued copies | Keep as evidence |
| Deduction certificates | Relevant institutions | Medical expenses, donations, insurance, iDeCo, and similar items |
| My Number card | Taxpayer | Needed for standard e-Tax filing |

### Deduction Evidence

| Deduction | Typical document | Source |
|-----------|------------------|--------|
| Medical-expense deduction | Medical-expense statement | Prepared by the taxpayer |
| Social-insurance deduction | Social-insurance payment certificate | Pension service or insurer |
| Life-insurance deduction | Deduction certificate | Insurance company |
| Earthquake-insurance deduction | Deduction certificate | Insurance company |
| Donation deduction | Donation receipt | Municipality or organization |
| First-year housing-loan credit | Balance certificate, registry extract, sales contract, and similar documents | Bank / registry office |
| iDeCo | Contribution certificate | National Pension Fund Association |

## Freelancer Checklist

Use this when a freelancer asks for a quick filing-prep checklist.

| # | Item | What to confirm |
|---|------|-----------------|
| 1 | Opening notification (`開業届`) | Was it filed? |
| 2 | Blue filing approval | Was it filed on time? |
| 3 | Books and ledgers | Double-entry or simple bookkeeping? |
| 4 | Invoice and receipt storage | Is electronic-storage compliance in place? |
| 5 | Household allocation | Is the allocation basis reasonable and documented? |
| 6 | Deduction review | iDeCo, social insurance, medical expenses, Furusato Nozei, and similar items |
| 7 | Consumption tax | Does the JPY 10 million line or invoice registration matter? |
| 8 | Return preparation | Is e-Tax being used for the JPY 650,000 blue filing deduction path? |
| 9 | Deadline | Is the standard `3/15` filing deadline still the correct one for the target year? |

## Deadlines

### Income-Tax Filing

| Item | Typical deadline |
|------|------------------|
| Filing period | February 16 to March 15 of the following year |
| Refund filing | From January 1 of the following year for five years |
| Account transfer date | Usually mid-April |
| Extension by deferred payment | March 15 filing plus deferred payment to May 31, with interest |

### Related Notifications

| Filing / notice | Deadline |
|-----------------|----------|
| Blue filing approval | March 15 of the application year, or within two months from opening |
| Blue-family-employee salary notice | March 15 of the application year |
| Consumption-tax taxable-business notice | Promptly after the trigger event |
| Simplified-consumption-tax election | By the day before the applicable tax period starts |
| Opening notification (`開業届`) | Within one month from opening |

### Estimated Tax

| Item | Deadline |
|------|----------|
| First installment | July 31 |
| Second installment | November 30 |
| Reduction request for first installment | July 15 |
| Reduction request for second installment | November 15 |

## e-Tax Overview

### Filing Methods

| Method | What is required | Notes |
|--------|------------------|-------|
| My Number card method | My Number card plus card reader or smartphone | Standard path and compatible with the JPY 650,000 blue deduction requirement |
| ID/password method | Credentials issued by the tax office | Transitional option without a card |

### High-Level Flow

```text
1. Prepare access and identification
2. Create the return in the NTA filing corner
3. Review the tax result
4. Submit electronically
5. Pay, arrange account transfer, or receive a refund
```

### Payment Options

- Direct payment in e-Tax
- Internet banking (`Pay-easy`)
- Credit card
- Smartphone payment (up to JPY 300,000)
- QR-code convenience-store payment (up to JPY 300,000)
- Account transfer
- Counter payment at a financial institution or tax office

## Post-Filing Fixes

| Situation | Action | General deadline |
|-----------|--------|------------------|
| Too much tax was reported | `更正の請求` | Within five years from the original deadline |
| Too little tax was reported | `修正申告` | As soon as possible |
| No return was filed | `期限後申告` | As soon as possible |

> Use this file for process guidance only. If the user needs screen-level steps, load `references/e-tax-screen-guide.md`. If the user asks about amendment strategy or individualized judgment, treat the case as `L3`.
