End of year tax adjustments （年末調整, nenmatsu chousei）

ページ番号1007140　 更新日 平成31年2月20日

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As it is often the case that the total amount of income tax withheld from your salary each month by your employer differs from your total income tax liability for the year or your income tax deductions differ for the year, at the end of each year your employer will adjust your salary for any excess or shortage in the amount of tax withheld so that an exact calculation results.

This adjustment is the responsibility of your employer, who will normally ask you to submit necessary documents for special spousal, insurance, and other deductions by November.