年末調整(ねんまつちょうせい)

ねんまつちょうせい
noun
year-end tax adjustment
formalbusinessfinancepolitics
1. year-end tax adjustment
The process by which employers reconcile the income tax withheld from employees' salaries throughout the year with the actual tax owed, typically done in December. Results in either a refund or additional deduction.
年末調整(ねんまつちょうせい)の書類(しょるい)を提出(ていしゅつ)する。
Submit the year-end tax adjustment documents.
年末調整(ねんまつちょうせい)で還付金(かんぷきん)があった。
I got a refund from the year-end tax adjustment.
保険料(ほけんりょう)控除(こうじょ)の証明書(しょうめいしょ)は年末調整(ねんまつちょうせい)に必要(ひつよう)です。
The insurance premium deduction certificate is needed for year-end tax adjustment.

Forms

年末(ねんまつ) (year-end) + 調整(ちょうせい) (adjustment)

Tax system notes

In Japan, employers withhold estimated income tax (源泉徴収(げんせんちょうしゅう)) from monthly salaries. 年末調整(ねんまつちょうせい) reconciles the total withheld with actual tax liability, accounting for:

  • 生命保険料控除(せいめいほけんりょうこうじょ) (life insurance deduction)
  • 扶養控除(ふようこうじょ) (dependent deduction)
  • 住宅ローン控除(じゅうたくろーんこうじょ) (mortgage deduction)

Related words

Related Words

Compare: 確定申告(かくていしんこく) (final tax return (self-filed))
Related: 源泉徴収(げんせんちょうしゅう) (tax withholding)
general
Added 2026.2.5 21:58 · Revised 2026.9.2 13:01
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