Registry entry

Japan Individual Income Tax and Special Income Tax for Reconstruction Final Return (所得税及び復興特別所得税の申告書, 申告書第一表)

The National Tax Agency (国税庁, NTA)'s annual final income tax return for individuals, filed under Article 120 of the Income Tax Act (所得税法) with the tax office having jurisdiction over the taxpayer's domicile. The current specimen is the 申告書第一表・第二表【令和７年用】 edition, covering tax year 2025 (Reiwa 7) and filed in the ordinary filing window (mid-February through mid-March 2026). This document models 第一表 (Form 1, the return's single summary page): the taxpayer's own identification and filing particulars, the two most common income-source line items (employment/salary income under 給与所得 and public-pension miscellaneous income under 雑所得-公的年金等 — by a wide margin the two income types most individual taxpayers, especially full-time employees and retirees, actually report), and the return's full set of 'deductions from income' line items (⑬ through ㉙: social insurance, small-business mutual aid, life insurance, earthquake insurance, widow/single-parent, working-student/disability, spouse, dependent, the specific-relative special deduction newly introduced for tax year 2025, basic deduction, casualty-loss deduction, medical-expense deduction, and donation deduction). It deliberately does NOT model: the seven other income-type line items on the same page (business, agriculture, real estate, interest, dividend, business-related miscellaneous, other miscellaneous, capital gains, and occasional income), each of which requires its own separate financial statement or capital-gains schedule and is a candidate for a future companion-schedule cycle; the entire downstream tax-computation chain (㉛ taxable income through 66 deferred-payment declaration — the progressive-bracket tax calculation, dividend/housing-loan/political-donation/anti-earthquake/foreign-tax credits, the 2.1% special income tax for reconstruction surtax, withholding-tax reconciliation, and the refund bank-account block), since every one of those figures is either a pure arithmetic function of unmodelled income-type totals or a standalone lookup-table credit computation outside this v1.0.0's scope; 第二表 (Form 2)'s own per-dependent/per-insurance-policy itemization (name, Individual Number, relationship, and date of birth for each spouse/dependent; insurance premiums broken out by policy type) in favor of the aggregate deduction amounts Form 1 itself carries; and 第三表 (separate self-assessment taxation, for income such as listed-share or real-estate capital gains) and 第四表 (the loss-return form), which apply only to taxpayers outside this schema's scope. This mirrors this registry's established pattern of authoring a base-case income tax return first and carving out its remaining income types, credits, and loss/separate-taxation variants as future companion-schedule candidates — see VERIFICATION.md for the full field-by-field source mapping, the position-based re-extraction that confirmed the current form's own line-number sequence, and every disclosed scope decision. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Japan or the National Tax Agency.

Registry entry

jp/nta/individual-income-tax-final-return

Jurisdiction
Japan · national
Version
1.0.0
Verification
draft
Authority
National Tax Agency (国税庁)

Authoritative source 申告書第一表・第二表【令和７年用】 (Form 1 and Form 2 of the Final Return for tax year 2025/Reiwa 7), from the NTA's own 確定申告書等の様式・手引き等 index at https://www.nta.go.jp/taxes/shiraberu/shinkoku/syotoku/r07.htm

Machine access

Schema document
registry/jp/nta/individual-income-tax-final-return/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/jp/nta/individual-income-tax-final-return/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

35 fields across 3 steps, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Taxpayer identity, address, and filing particulars

  • taxOfficeName string required

    税務署長 — the name of the tax office having jurisdiction over the taxpayer's domicile (or residence/place of business, per taxpayerAddress) at the filing date.

    length: 0–100
  • filingDate date required

    申告書を提出する日 — the date the return is filed, printed at the head of the form as '令和 年 月 日'.

  • taxYear integer required

    The Gregorian calendar year this return covers (the form itself prints the corresponding Japanese era year, e.g. 令和７年分 for calendar year 2025), i.e. the year immediately preceding the ordinary filing window.

    range: 2020–2100
  • taxpayerAddress string required

    納税地 / 現在の住所又は居所・事業所等 — the taxpayer's current domicile, residence, or place of business used as the tax payment location, including postal code.

    length: 0–300classification: pii
  • addressAsOfJan1Following string required

    令和８年１月１日の住所 — the taxpayer's address as of January 1 of the calendar year immediately after taxYear (used to determine the municipality responsible for the taxpayer's resident/inhabitant tax); entered only if different from taxpayerAddress.

    length: 0–300classification: pii
  • individualNumber string required

    個人番号（マイナンバー）— the taxpayer's 12-digit Individual Number for Social Security and Tax.

    patternclassification: sensitive-pii
  • dateOfBirth date required

    生年月日 — the taxpayer's date of birth.

    classification: pii
  • nameKana string required

    フリガナ — the katakana reading of the taxpayer's name.

    length: 0–100classification: pii
  • name string required

    氏名 — the taxpayer's full name.

    length: 0–200classification: pii
  • occupation string required

    職業 — the taxpayer's occupation; self-employed filers describe their line of business (e.g. greengrocery, automobile repainting), and those running several kinds of business list all of them.

    length: 0–200
  • businessNameOrPenName string optional

    屋号・雅号 — the taxpayer's business trade name or pseudonym, when applicable.

    length: 0–100
  • householderName string optional

    世帯主の氏名 — the name of the head of the taxpayer's household, when different from the taxpayer.

    length: 0–200classification: pii
  • relationshipToHouseholder string optional

    世帯主との続柄 — the taxpayer's relationship to the householder named in householderName.

    length: 0–50
  • phoneNumber string required

    電話番号 — the taxpayer's telephone number, including area code.

    length: 0–20classification: pii
  • phoneNumberType enum required

    自宅・勤務先・携帯 — which of home, workplace, or mobile the phoneNumber above is.

    enum: home | workplace | mobile
  • isBlueReturn boolean optional

    種類 — '青色' checkbox: true when the taxpayer files under the Blue Return (青色申告) system, which requires maintaining prescribed books and records in exchange for expanded deductions.

  • isAmendedReturn boolean optional

    種類 — '修正' checkbox: true when this filing is a correction of a previously filed return for the same tax year.

  • specialAgriculturalIncomeIndicator boolean optional

    特農の表示 — true when agricultural income accounted for over 70% of the taxpayer's total income in taxYear and over 70% of that agricultural income was earned after September 1.

Amounts of earnings and income

  • employmentEarnings number optional

    給与 収入金額 — the total amount of wages, salaries, bonuses, and allowances received in taxYear, before the statutory wage-income deduction (inclusive of tax withheld).

    range: 0–∞
  • employmentIncome number optional

    給与所得 — the amount of employment income, computed from employmentEarnings via the statutory wage-income deduction table (e.g. earnings up to 550,999 yen deduct to 0; 551,000-1,618,999 yen deduct a flat 550,000 yen; progressively smaller percentage-based deductions apply up to 8,500,000 yen, above which the deduction is a flat 1,950,000 yen), then reduced by the income amount adjustment exemption where applicable (e.g. earners with earnings over 8,500,000 yen who have a dependent under 23 or a family member with a special disability).

    range: 0–∞
  • publicPensionEarnings number optional

    公的年金等 収入金額 — the total amount received from the National Pension, Employee Pension, and other public pensions in taxYear, before the statutory pension-income deduction (inclusive of tax withheld).

    range: 0–∞
  • publicPensionIncome number optional

    雑所得（公的年金等）— the amount of miscellaneous income from public pensions, computed from publicPensionEarnings via a statutory deduction table with distinct brackets for individuals aged under 65 and 65 or older as of December 31 of taxYear (e.g. for those under 65, earnings up to 1,299,999 yen deduct a flat 600,000 yen when the taxpayer's other income is 10,000,000 yen or less, with progressively different percentage-based and higher deductions at greater earnings and other-income levels).

    range: 0–∞

Deductions from income

  • socialInsuranceDeduction number optional

    社会保険料控除 — the total amount of premiums paid in taxYear for health insurance, National Health Insurance, long-term care insurance, National Pension, and employee pension insurance, for the taxpayer, their spouse, or relatives living in the same household, in full (no cap).

    range: 0–∞
  • smallBusinessMutualAidDeduction number optional

    小規模企業共済等掛金控除 — premiums paid under the Small Enterprise Mutual Relief Projects Act, corporate/individual-type Defined Contribution Pension Plan (iDeCo) contributions, or Mentally Retarded Persons Mutual Aid Program contributions, in full (no cap).

    range: 0–∞
  • lifeInsuranceDeduction number optional

    生命保険料控除 — the deduction computed from premiums paid for new/old life insurance, individual annuity insurance, and long-term medical care insurance via the statutory sliding-scale table for each category (a maximum of 40,000-50,000 yen per category), capped at 120,000 yen in total.

    range: 0–120000
  • earthquakeInsuranceDeduction number optional

    地震保険料控除 — the deduction computed from earthquake insurance premiums and, where applicable, former (pre-2007) long-term casualty insurance premiums, via the statutory sliding-scale table, capped at 50,000 yen in total.

    range: 0–50000
  • widowSingleParentDeduction number optional

    寡婦、ひとり親控除 — a fixed exemption for taxpayers whose total income does not exceed 5,000,000 yen and who meet the statutory single-parent (350,000 yen) or widow (270,000 yen) criteria; the two categories are mutually exclusive.

    range: 0–350000
  • workingStudentOrDisabilityDeduction number optional

    勤労学生、障害者控除 — a combined box for two stacking exemptions: the working-student exemption (a fixed 270,000 yen, for students whose total income does not exceed 750,000 yen and whose non-labor income does not exceed 100,000 yen), and the disability exemption (270,000 yen for a person with disabilities, 400,000 yen for a person with special disabilities, or 750,000 yen for a person with special disabilities living together with the taxpayer) for the taxpayer, their spouse living in the same household, or a dependent.

    range: 0–∞
  • spouseDeduction number optional

    配偶者控除・配偶者特別控除 — an exemption computed from the taxpayer's own total income (up to 10,000,000 yen, above which no exemption applies) and the spouse's own total income (up to 480,000 yen for the ordinary exemption, or 480,001-1,330,000 yen on a sliding scale for the special exemption), capped at 480,000 yen; not available if the taxpayer's own total income exceeds 10,000,000 yen.

    range: 0–480000
  • dependentDeduction number optional

    扶養控除 — a fixed exemption per qualifying dependent (relatives other than the spouse, aged 16 or older as of December 31 of taxYear, whose own total income does not exceed 480,000 yen): 380,000 yen for a general qualifying dependent, 630,000 yen for a specific qualifying dependent aged 19-22, or 480,000-580,000 yen for an elderly qualifying dependent aged 70 or over depending on whether they live with the taxpayer.

    range: 0–∞
  • specificRelativeSpecialDeduction number optional

    特定親族特別控除 — a new deduction first available for tax year 2025, for a taxpayer's relative aged 19-22 whose own total income exceeds the 580,000 yen dependent-exemption threshold but remains within a further statutory band, computed via a sliding-scale table analogous to the spouse special exemption.

    range: 0–∞
  • basicDeduction number required

    基礎控除 — a deduction available to every taxpayer whose total income does not exceed 25,000,000 yen, on a sliding scale by the taxpayer's own total income: 480,000 yen at 24,000,000 yen or less, 320,000 yen at 24,000,001-24,500,000 yen, 160,000 yen at 24,500,001-25,000,000 yen, and 0 (not applicable) above 25,000,000 yen.

    range: 0–480000
  • casualtyLossDeduction number optional

    雑損控除 — a deduction for losses from disaster, theft, or embezzlement to property (excluding non-essential assets such as paintings, antiques, or second homes) belonging to the taxpayer, their spouse, or relatives living in the same household whose own total income does not exceed 480,000 yen, computed via the statutory formula comparing the loss (net of insurance reimbursement) against 10% of the taxpayer's total income.

    range: 0–∞
  • medicalExpenseDeduction number optional

    医療費控除 — a deduction for medical expenses paid in taxYear for the taxpayer, their spouse, or relatives living in the same household, computed as (medical expenses paid, net of insurance reimbursement) minus the lesser of 100,000 yen or 5% of the taxpayer's total income, capped at 2,000,000 yen; mutually exclusive with the self-medication taxation system special treatment. Requires the medicalExpenseStatement document.

    range: 0–2000000
  • donationDeduction number optional

    寄附金控除 — a deduction computed as the lesser of (total qualifying donations, e.g. to national/local government including hometown tax payments, social welfare corporations, or certified NPOs) or 40% of the taxpayer's total income, minus 2,000 yen; mutually exclusive, per donation, with the special tax credits for political-party contributions or NPO donations. Requires the donationReceipts document when claimed.

    range: 0–∞

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-09
  • maturity.level: structural-reference

Why this candidate, this cycle

This is the recurring "GovSchema Standard Research" cycle (GOV-2042). Its own generic phased brief lists National ID candidates (DE Steuer-ID, SG NRIC loss/damage + re-registration, NZ RealMe) and "remaining voter registration" that a prior cycle (GOV-2026) already re-checked and confirmed resolved. Per this registry's established pattern for this recurring issue, CATALOG.md's own Known Gaps section was re-scanned fresh instead of treating that list as a literal to-do. Japan's own history in that section was the clearest lead: GOV-2005 (opening Japan) screened DMV (confirmed dead end, in-person-only), Business Formation (flagged, since closed via GOV-2019/GOV-2026), and National ID (flagged, since closed via GOV-2012) — but its own closing note says plainly "Business Formation and Taxes remain unscreened," and no subsequent Japan cycle (GOV-2012, GOV-2019, GOV-2026, GOV-2035) ever touched Taxes. That made Japan's Taxes vertical this cycle's strongest, most directly flagged, ready-to-screen candidate.

Sources examined

  • Document (id, version): jp/nta/individual-income-tax-final-return / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: National Tax Agency (国税庁, NTA).
  • Primary source (blank form, fetched live, HTTP 200, browser User-Agent, 4 pages, 303680 bytes): https://www.nta.go.jp/taxes/shiraberu/shinkoku/yoshiki/01/shinkokusho/pdf/r07/01.pdf — 申告書第一表・第二表【令和７年用】 (Form 1 and Form 2, tax year 2025 edition), linked from the NTA's own annual index page https://www.nta.go.jp/taxes/shiraberu/shinkoku/syotoku/r07.htm. A second attachment-only companion sheet (申告書第二表（添付資料用）, https://www.nta.go.jp/taxes/shiraberu/shinkoku/yoshiki/01/shinkokusho/pdf/r07/02.pdf, 162361 bytes) was also fetched but not used — it is an overflow sheet for taxpayers with more spouse/dependent/insurance-policy rows than Form 2's own rows accommodate, out of this v1.0.0's scope (see below).
  • English-language field-explanation source (2024 edition, the most recent whose individual per-section PDFs extract as genuine selectable text): https://www.nta.go.jp/english/taxes/individual/incometax_2024.htm, specifically sections 09-14 (https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2024/{09,10,11,12,13,14}.pdf), "How to Fill Out Return Form" through "Other Page 1 Items" — a genuine, detailed field-by-field walkthrough keying each instruction to the exact Japanese bracketed label printed on the form (e.g. [現在の住所], [生命保険料控除]), not just a box number.
  • The matching tax-year-2025 English guide was fetched too, but its own individual-section PDFs (https://www.nta.go.jp/english/taxes/individual/pdf/incometax_2025/{09,10,11,12,13,14}.pdf) render their prose pages as outline/vector glyphs with no extractable text layer (pdfjs-dist's getTextContent() returns a single 2-character page number and nothing else per page, despite the PDF's getOperatorList() reporting over 16,000 drawing operators per page — i.e. genuine content is present but rendered as un-selectable vector paths, not text; likely deliberate copy-protection introduced for this edition). Only the pages that are still genuine data tables (e.g. the 2025 guide's own era/age reference table) extract as real text. This is disclosed as a source limitation, not a broken link: verify-sources.mjs only checks the 2024 edition and blank-form URLs actually cited in schema.json's source field, so this limitation does not affect that check.
  • Retrieved / reviewed: 2026-07-09.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).
Reconciling the 2024 guide's box numbers against the actual 2025 (r07) form

Two real edition-to-edition changes make the 2024 guide's own printed line numbers unsafe to copy directly onto the tax-year-2025 form this document is sourced from:

  1. Tax year 2024 carried a one-time flat-amount income tax cut (定額減税, "Special Income Tax Deduction for 2024"), occupying its own box between "再差引所得税額" and "復興特別所得税額." This does not recur for tax year 2025 — the r07 form's own text contains no "定額減税" label anywhere.
  2. Tax year 2025 introduces a brand-new deduction box, 特定親族特別控除 ("specific-relative special deduction," for a relative aged 19-22 whose own income exceeds the ordinary dependent-exemption threshold — part of Japan's 2025 tax reform raising the so-called "103万円 wall"), which did not exist in 2024. This shifts every subsequent 所得から差し引かれる金額 deduction-column box number by +1 relative to 2024's own sequence, in the opposite direction from change 1 above.

Rather than trust either edition's own printed numbers by themselves (which would risk exactly the kind of off-by-one box-reference error this registry's review process exists to catch), every line number modelled in this document was independently confirmed via a position-based (x/y coordinate) re-extraction of the actual current (r07, tax-year-2025) blank Form 1, reconstructing each row's own box-to-label adjacency directly from the PDF's own text-item coordinates — the same technique GOV-2005 used to confirm the Certificate of Eligibility's 34-option purpose-of-entry grid, and GOV-2019 used for the Stock Company application. A one-off Node.js script (not committed to the repo) grouped pdfjs-dist's getTextContent() items by descending y (row) then ascending x (column) within three x-coordinate bands corresponding to the page's three visual columns (収入金額等/所得金額等 labels, 所得から差し引かれる金額 labels, 税金の計算 labels), confirming this exact sequence directly from the current form itself:

  • 収入金額等 (earnings, before deduction): ア 営業等, イ 農業, ウ 不動産, エ 配当, オ 給与, カ 公的年金等, キ 雑（業務）, ク 雑（その他）, ケ 総合譲渡（短期）, コ 総合譲渡（長期）, サ 一時. (No lettered earnings box exists for 利子/interest — its earnings figure and income figure are identical, confirmed by the English guide's own item 3.)
  • 所得金額等 (income): ① 営業等, ② 農業, ③ 不動産, ④ 利子, ⑤ 配当, ⑥ 給与, ⑦ 公的年金等, ⑧ 業務, ⑨ その他, ⑩ (⑦-⑨ 計), ⑪ 総合譲渡・ 一時, ⑫ 合計（①-⑥の計＋⑩＋⑪）.
  • 所得から差し引かれる金額 (deductions): ⑬ 社会保険料控除, ⑭ 小規模 企業共済等掛金控除, ⑮ 生命保険料控除, ⑯ 地震保険料控除, ⑰〜⑱ 寡婦・ひとり親控除, ⑲〜⑳ 勤労学生・障害者控除, ㉑〜㉒ 配偶者（特別）控除, 23 扶養控除, 24 特定親族特別控除 (confirmed new for tax year 2025 — absent from the 2024 guide entirely), 25 基礎 控除, 26 (⑬〜25 の計), 27 雑損控除, 28 医療費控除, 29 寄附金 控除, 30 合計（26＋27＋28＋29）.
  • 税金の計算 (tax computation, entirely out of scope for this v1.0.0 — see below): 31 課税される所得金額（⑫－30）, 32 上記に対する税額, 33 配当控除, 34 (classification/investment-tax-credit box), 35 住宅借入金等特別控除, 36〜38 政党等寄附金等特別控除, 39〜41 住宅耐震改修特別控除等, 42 差引所得 税額, 43 災害減免額, 44 再差引所得税額（基準所得税額）, 45 復興特別所得税額 （44×2.1%）, 46 所得税及び復興特別所得税の額, 47〜48 外国税額控除等, 49 源泉徴収税額, 50 申告納税額, 51 予定納税額, 52 納める税金, 53 還付され る税金, 54〜55 修正申告関係, 56〜59 各種合計額の内訳, 60〜62 源泉徴収税額・ 繰越損失関係, 63〜64 平均課税関係, 65〜66 延納関係, plus the refund bank-account block (no box number).

Every box this document's fields[] cites (⑥, ⑦, ⑬-㉒, 23-25, 27-29) is confirmed directly from this transcript, not carried over from the 2024 guide's own (differently-numbered) sequence.

Both PDFs have zero AcroForm/Widget annotations (confirmed via getAnnotations() on every page) — a print/reference facsimile, the same shape as this registry's other JP and CZ tax-authority forms — but a full, genuine Japanese text layer.

What the application maps to

  • Header block (税務署長／令和 年 月 日／納税地／個人番号／生年月日／ フリガナ／氏名／職業／屋号・雅号／世帯主／令和8年1月1日の住所／電話番号／ 種類 checkboxes／特農の表示) → taxOfficeName, filingDate, taxYear, taxpayerAddress, addressAsOfJan1Following, individualNumber, dateOfBirth, nameKana, name, occupation, businessNameOrPenName, householderName, relationshipToHouseholder, phoneNumber + phoneNumberType, isBlueReturn, isAmendedReturn, specialAgriculturalIncomeIndicator.
  • 収入金額等／所得金額等, オ／カ and ⑥／⑦ only → employmentEarnings + employmentIncome, publicPensionEarnings + publicPensionIncome — the two most common income-source pairs for an individual taxpayer (salaried employees and pensioners), chosen the same way pl/mf/zeznanie-pit-37's own scope note picked "the two most common income-source line items" from a form whose full income-source table this registry likewise does not fully model.
  • 所得から差し引かれる金額, boxes ⑬-㉙ → one plain number field per box (socialInsuranceDeduction, smallBusinessMutualAidDeduction, lifeInsuranceDeduction, earthquakeInsuranceDeduction, widowSingleParentDeduction, workingStudentOrDisabilityDeduction, spouseDeduction, dependentDeduction, specificRelativeSpecialDeduction, basicDeduction, casualtyLossDeduction, medicalExpenseDeduction, donationDeduction), each carrying the box's own statutory amount table/cap in its description rather than decomposed into the guide's own full sub-worksheets (e.g. the life-insurance deduction's three-tier old/new-policy sliding-scale calculation, or the disability exemption's per-person breakdown) — consistent with how this registry's CZ Přílohy model each annex line as one field carrying its own formula in prose, not a fully re-derived computation.
  • 医療費控除 / 寄附金控除 additionally map to two documents[] entries (medicalExpenseStatement, donationReceipts), requiredWhen their corresponding deduction amount is greater than zero, per the English guide's own explicit instruction ("Please submit the 'Detailed statement of deduction for medical expenses' with your final return").

What is NOT modelled (out of scope), and why

  • The other seven 収入金額等／所得金額等 income-type row pairs (business, agriculture, real estate, interest, dividend, business-related miscellaneous, other miscellaneous, capital gains, occasional income) — each requires its own separate financial statement (青色申告決算書 / 収支内訳書) or capital-gains schedule the guide's own item-by-item walkthrough describes at length; each is a candidate for a future companion-schedule cycle, the same treatment this registry gave the Czech Republic's self-employment/rental/foreign-income/separate-tax-base annexes.
  • The entire 税金の計算 tax-computation chain (boxes 31-66): taxable income, the seven-bracket progressive income-tax table, the dividend credit, housing-loan credit, political-party/NPO/public-interest-donation credits, anti-earthquake-home-improvement credits, the 2.1% special income tax for reconstruction, foreign-tax credit, withholding-tax reconciliation, estimated-tax-installment reconciliation, and the refund bank-account block — every one of these is either a pure arithmetic function of unmodelled income-type totals (excluded per this registry's established excludable-arithmetic-vs-input test) or its own standalone lookup-table/ credit computation this v1.0.0 does not attempt, mirroring how pl/mf/zeznanie-pit-37 excludes "every downstream computed-arithmetic section" wholesale rather than partially modelling it.
  • 総所得金額 (totalIncome, box ⑫) and the two deduction subtotals (⑬から25までの計, box 26; 合計, box 30) — each is a pure sum of fields already modelled above (within this schema's narrowed scope); excluded per the same excludable-arithmetic-vs-input test this registry applied to the Czech Republic's Přílohy pure-sum lines (e.g. GOV-1998's ř. 407-410/413/414). The CZ base return (cz/mf/priznani-k-dani-z-prijmu-fyzickych-osob) is this registry's own precedent for omitting a grand-total income field entirely from an income-tax-return schema.
  • 第二表's own per-dependent/per-policy itemization (name, Individual Number, relationship, and date of birth for each spouse/dependent; the life/earthquake-insurance premium breakdown by policy type; the employment-income breakdown by payer) — Form 1's own aggregate deduction amounts are modelled instead; no repeating-group/array type exists in GovSchema v0.3 (per this registry's GSP-0009 note), and collapsing a variable-length per-dependent list into a single scalar field per box (as this document does for the aggregate amounts themselves) would not faithfully represent per-person detail the way it does for a single summed figure, so it is disclosed as excluded rather than modelled imprecisely.
  • 申告書第二表（添付資料用）, the overflow attachment sheet for taxpayers with more spouse/dependent/policy rows than Form 2 accommodates — out of scope for the same reason as Form 2's own itemization above.
  • 第三表 (separate self-assessment taxation) and 第四表 (loss-return form) — apply only to taxpayers with income types or loss positions entirely outside this schema's scope (listed-share/real-estate capital gains taxed separately, or a net loss carried forward), so neither page is triggered by anything this v1.0.0 models.
  • The classification/proxy-filing checkboxes for 分離課税 (separate taxation), 損失 (loss return), and 国外転出時課税 (exit tax) on the same 「種類」row as isBlueReturn/isAmendedReturn — each signals exactly one of the out-of-scope pages above (Page 3 or Page 4) and so is not modelled; a taxpayer whose return needs one of these boxes checked is outside this v1.0.0's scope entirely.
  • 振替継続希望 (the bank-transfer-payment continuation checkbox in the header) — procedurally tied to the tax-payment/refund mechanics excluded above; a minor, rarely-relevant checkbox disclosed as out of scope rather than modelled in isolation from the payment section it belongs to.

Mock-data test run

Per this registry's established practice, a one-off Node.js script (not committed to the repo) checking every type/required/requiredWhen/ validation constraint in schema.json — including the two documents[].requiredWhen entries — was run against two realistic scenarios plus four negative controls:

``` [OK] Scenario 1: salaried employee, basic deduction only, no special reliefs [OK] Scenario 2: retiree, pension income, spouse+medical+donation deductions [FAIL] Negative control 1: missing required basicDeduction - MISSING required field: basicDeduction [FAIL] Negative control 2: medicalExpenseDeduction claimed without medicalExpenseStatement - MISSING required document: medicalExpenseStatement [FAIL] Negative control 3: individualNumber not 12 digits - PATTERN mismatch for individualNumber: 12345 [FAIL] Negative control 4: lifeInsuranceDeduction exceeds 120,000 cap - INVALID maximum for lifeInsuranceDeduction: 150000 > 120000

ALL SCENARIOS BEHAVED AS EXPECTED ```

Scenario 1 is a straightforward full-time salaried employee with only the most common deductions (social insurance, life/earthquake insurance, basic deduction) and no dependents. Scenario 2 is an independently-constructed retiree scenario exercising publicPensionEarnings/publicPensionIncome, spouseDeduction, medicalExpenseDeduction (together with its required medicalExpenseStatement document), and donationDeduction (together with its required donationReceipts document) simultaneously. The four negative controls confirm the check script actually enforces the universally-required basicDeduction field, the two deduction-triggered documents[].requiredWhen gates, the individualNumber 12-digit pattern, and the lifeInsuranceDeduction statutory cap — rather than trivially passing everything. No defects were found in the schema itself.

Both registry validators were run against the schema document and pass:

``` $ node tools/validate.mjs registry/jp/nta/individual-income-tax-final-return/1.0.0/schema.json ok registry/jp/nta/individual-income-tax-final-return/1.0.0/schema.json 1/1 document(s) passed.

$ node tools/validate-ajv.mjs registry/jp/nta/individual-income-tax-final-return/1.0.0/schema.json ok registry/jp/nta/individual-income-tax-final-return/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ```

Full-registry validation (317/317 including this document, plus 3/3 mapping.json companions) and node tools/verify-sources.mjs registry/jp/nta/individual-income-tax-final-return/1.0.0 ("1 directory, 4 URLs checked, 0 warning(s), 0 allowlisted, all clear") were both re-run clean immediately before opening this PR.

Scope and jurisdiction notes

  • This is Japan's fifth document in the registry (after jp/isa/certificate-of-eligibility-application, GOV-2005; jp/j-lis/individual-number-card-issuing-application, GOV-2012; jp/houmukyoku/stock-company-establishment-registration-application, GOV-2019; jp/houmukyoku/limited-liability-company-establishment-registration-application, GOV-2026; and jp/houmukyoku/seal-registration-notification, GOV-2035), and its first in the Taxes vertical — Japan now stands at 4 of its 6 verticals (Visa, National ID, Business Formation, Taxes). DMV and Passport remain confirmed dead ends (GOV-2005).
  • New JP authority segment nta (National Tax Agency), distinct from isa, j-lis, and houmukyoku; jurisdiction.level is national.
  • id/slug individual-income-tax-final-return uses English, following this registry's established convention for a Japanese-only source with no single official English form title (the NTA's own English guide calls it a "Final Return" throughout, informing the slug's own wording).
  • version set to 1.0.0 despite the substantial, disclosed scope narrowing (two of nine income types; the deduction column only; no tax computation) — consistent with pl/mf/zeznanie-pit-37's own precedent of shipping a heavily-scoped income-tax-return base as 1.0.0 rather than a pre-1.0 draft, since every field actually modelled is complete and independently verified, and the exclusions are fully disclosed rather than silent.
  • Conditional requiredness uses requiredWhen (GSP-0013), including on two documents[] entries, consistent with every other recent document in this registry.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-09 (6 months out), consistent with this registry's other recent Japan documents. Tax year 2025's own English-language guide should be re-checked at that time in case the NTA's outline/vector-glyph rendering of its prose pages (see above) is resolved, which would allow a fuller cross-check of tax year 2025's own guide prose directly rather than via the 2024 edition plus independent position-based re-extraction of the current form.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by National Tax Agency (国税庁) or any government. The authoritative source is always the live government form and its official instructions.