Tax Return Attachment and Presentation Documents - Identification and Income-Related Attachments

Sep 19, 2026

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Tax return procedures specify which documents must be attached or presented when filing or submitting amended returns. The guidance covers identification verification at the Tax Office using the Individual Number (My-Number), including requirements for those with and without a My-Number card. It also lists situation-dependent attachments for income types such as business, capital gains, and deductions, including certified payment documents for social insurance and insurance premiums, along with specific handling instructions and exceptions for certain return categories.

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Documents to be attached or presented

Identification documents (My-Number verification)

Items requiring additional attachments by return content

4 Documents to be attached or presented The documents necessary to attach to the return or to present on filing the return are as follows. If you attach documents, please attach these documents to a “mount for attachments”[添付書類台紙] or other ways and submit with the return forms. (Note) When you submit final tax returns and amended tax returns, the withholding tax statement and other documents do not need to be presented or attached (for details, please see page 66) . However, if you are planning on preparing a tax return at the Tax Office, please do not forget to bring the withholding tax statement and others with you. 􀂾 The individual number (My-Number) of the person filing the return indicated on the return will be verified at the Tax Office, so the following identification document must be presented or a copy attached. | | Identification documents to be attached or presented | | | | | | | --- | --- | --- | --- | --- | --- | --- | | Those who have
the Individual number card | The individual number card “My-Number card”
* When attaching a copy of the individual number card, a copy of both the front and backside of the card is required. | | | | | Attach or Present
Submit with the return by attaching a copy of identification documents to a mount for attachments or other ways and submit with the return forms
or
Present on submission of the return. | | Those who do NOT have the Individual number card | ①Documents to verify the Individual Number and ②Documents to verify identification | | | | | | | | | ① | Documents to verify the individual number (Documents which verifies the individual number of the person filing) | One of the following documents
● Notification card of the individual number (only in cases where the entries (address, name, etc.) have not been changed, or where change procedures have been taken properly.)
● Either a copy of the resident register or certification of information recorded on resident register (limited to those with individual numbers) | | | | | | | | | | | | | + | | | | | | | | | ② | Documents to verify identification (Documents which verifies that the individual number on the return is that of the person filing) | One of the following documents
● Driver's license
● Insurance certificate of the National Health Insurance Program
● Passport
● Physical disability certificate
● Resident card | | | * Verification of Identification of spouse or dependent, or family business employee, is not required. * If you submit the return form under a blue return, in certain cases, attachment or presentation of a copy of ①Documents to verify the individual number can be omitted. However, it is necessary to present the ①Documents to verify the individual number or attach a copy for those who submit a return for refunds (excluding the tax return due to the estimated tax prepayment) and the quasi final return filed by heir. For details, access our website. * When you attach a copy of the certificate of the National Health Insurance Program, please black out the insurer number and insured person symbol/number on the copy to the extent that those cannot be restored. 68 􀂾 Depending on the content of the return, the following documents are needed to be attached or presented. | | Items | | Documents to be attached or presented | the way to attach or present | | | | --- | --- | --- | --- | --- | --- | --- | | Earnings | Business (sales, etc. ) | ㋐ | ・ Blue return filer : “Financial statement[青色申告決算書]” with a breakdown of amount of aggregate earnings and necessary
expenditure.
・ White return filer : “Statement of profit and loss[収支内訳書]” with a breakdown of amount of aggregate earnings and
necessary expenditure. | Attach
Submit with the return forms. | | | | | Business (agriculture) | ㋑ | | | | | | | Real estate | ㋒ | | | | | | | Miscellaneous income related to business | ㋖ | “Statement of profit and l

FAQs

What documents are required to attach or present when filing a tax return?

The return filing requires attaching or presenting documents necessary for identification verification and, depending on the return content, additional documents such as income-related statements and deduction-related certificates.

How is the Individual Number (My-Number) verified at the Tax Office?

The Individual Number of the filer indicated on the return is verified at the Tax Office, so an identification document must be presented or a copy attached, including cases with or without a My-Number card.

Do withholding tax statements need to be presented for final or amended tax returns?

Withholding tax statements and other documents do not need to be presented or attached for final and amended tax returns, with details provided by the guidance.

Sep 19, 2026

Upload by McQueen