Exness Tax Filing

At the top of Form 1 of the income tax return, enter your personal information, such as your address, name, date of birth, and My Number (individual number). Also enter the name of the tax office with jurisdiction over you, the date the return was filed, and the tax year.

① For the "Competent Tax Office," please enter the name of your local tax office.

② For the “Date of Filing” field, please enter only the date you are filing your tax return.

③ In the subject line, enter the year of the tax filing period and write “Final” immediately after “Income Tax and Special Income Tax for Reconstruction.”

④ For your current address, please enter your full residential address, including the postal code, street number, and apartment number. If you are self-employed or in a similar situation and pay taxes based on the address of your office or place of business, please circle either “Business Premises, Office, Residence, etc.,” enter the address of your office or business in the upper section, and enter your residential address in the lower section.

⑤ Please enter your Individual Number (My Number).

⑥ Please enter your date of birth using the era name. The numbers corresponding to the era names are as follows.

⑦ For "Name" and "Furigana," please enter your full name in both Kana and Kanji.

⑧ If your address as of January 1 of the tax year is the same as the address listed in ④, enter “Same as above”; if it is different from the address listed in ④, please enter your address.

⑨ Occupation: If you have a business name or pen name, please enter it here. If you are a sole proprietor, enter your occupation (e.g., “XX Retail Business,” “XX Sales Business”) in the “Occupation” field, and if you have a business name or pen name, please enter it here.

⑩ In the “Head of Household’s Name and Relationship” section, please enter the head of household’s name and your relationship to the head of household. If you are the head of household yourself, enter “Self.”

⑪ For “Type,” please mark with a circle all categories that apply to you: “Blue Return Filers,” “Those Using Form 3 of the Tax Return,” “Those Subject to the Taxation System for Relocation Abroad,” and “Those Using Form 4 of the Tax Return.” If none apply, leave the field blank.

⑫ For the “Special Farmer” designation, please mark the box with a circle only if you qualify as a special farmer.

⑬ For the phone number, please circle one of the options—"Home," "Work," or "Cell"—and write the number.

On Form 2 of your tax return, please also enter the year of the filing period indicated in the title, as well as your “Address,” “Name and Phonetic Spelling,” and “Business Name.”

On Form 1 of the income tax return, enter the total profit generated from Exness trading in section “Ke” under “Income, etc.” If you have profits from overseas FX brokers other than Exness, please add them together and enter the total.Next, enter the amount obtained by subtracting necessary expenses from the income amount entered in “Ke” in item ⑨ under “Income Amounts, etc.” Enter the “Total of Items ⑦–⑨” in item ⑩, then calculate “Total of Items ①–⑥ + ⑩ + ⑪” and enter the result in item ⑫.

On Form 2 of the income tax return, under “Breakdown of Income (Withholding Tax for Income Tax and Special Reconstruction Income Tax),” enter the breakdown of the “Amount of Income, etc.” and “Amount of Income, etc.” that you entered in Step 1.

If the income amount you entered in "Ke" includes profits earned from overseas FX trading or other sources other than Exness, enter all such amounts in the "Breakdown of Income" section.

① For the type of income, enter “Miscellaneous” or “Miscellaneous Income.”

② For the "Type of Transaction" field, enter "margin trading" to indicate that it is an overseas FX transaction.

③ For the “Name” and “Corporate Number or Address” of the payer of wages and other payments, enter Exness’s company name, “Exness (SC) Ltd,” and address, “9A CT House, 2nd floor, Providence, Mahe, Seychelles.”

④ Enter the gross income amount before deducting necessary expenses.

⑤ Enter “0” yen for the withholding tax amount. *This is because overseas FX brokers, including Exness, do not withhold taxes.

Next, enter the applicable deduction amounts in items ⑬ through ㉔, and enter the total amount in item ㉕. If you qualify for items ㉖ through ㉘, enter the applicable deduction amounts and enter the amount obtained by adding ㉕ to ㉘ in item ㉙.

Subtract the amount listed in Item (㉙) of “Amounts Deducted from Income” from the amount listed in Item (⑫) of Form 1 of the Income Tax Return, “Amount of Income, etc.” Enter the resulting amount in Item (㐚) of “Tax Calculation.”

Multiply the taxable income in item ㉚ by the prescribed tax rate, subtract the deduction amount, and calculate the income tax. Enter the calculated tax amount in item ㉛, “Tax Calculation.”

Add the 2.1% Special Income Tax for Reconstruction to the tax amount determined in Item ㉛ to calculate the final tax amount, and enter it in Item 51, “Tax Payable.” If you are due a refund, enter the amount in Item 52, “Tax Refund.”

Subtract the amounts listed in items ㉛ through ㊵ in order, and enter the result in item ㊶.Enter the result of ㊶ minus ㊷ in ㊸; enter the amount obtained by multiplying the amount in ㊸ by 2.1% for the Special Income Tax for Reconstruction in ㊹; and enter the total of ㊸ plus ㊹ in ㊺.

Subtract the amounts in items (㊻) through (㊽) from the amount in item (㊺), and enter the result in item (㊾). If the amount in item (㊾) is a positive number, round down any amount less than 100 yen. If it is a negative number, enter the amount as is without rounding.

If your calculations show that you are due a tax refund, enter the bank account where you wish to receive the refund in the “Location for Receiving Tax Refund” section at the bottom right of Form 1 of your tax return. After you file your tax return, the refund will be deposited into the designated account in about one to one and a half months.

On Form 2 of the Income Tax Return, under “Items Related to Resident Tax and Business Tax,” mark the circle next to your preferred method of paying resident tax. If you want your resident tax deducted from your salary, mark the circle next to “Special Withholding”; if you wish to pay it yourself, mark the circle next to “Self-Payment.”If you select “Self-Payment,” a payment notice will be sent to your current address; please pay your resident tax yourself by the due date.

Go to the “Tax Return Preparation Corner” on the National Tax Agency website.Click one of the following options: “e-Tax via Smartphone,” “e-Tax via IC Card Reader/Writer,” or “e-Tax via ID and Password.” If none of these methods are available to you, select “Print and Submit,” which allows you to prepare your tax return using e-Tax and then submit it by mail or in person at a tax office.

The instructions for the next steps will vary depending on the method you select. Please follow the instructions to proceed to the “Select the Tax Return to File” step.

Click “Prepare Tax Returns, etc., for Reiwa 5.”

The types of taxes you can file will be displayed; select “Income Tax.”

Click "Next" to proceed to the tax return preparation screen.

Enter your date of birth in the “Date of Birth” field under “Taxpayer’s Date of Birth.” Under “Questions Regarding Your Tax Return,” select “Yes” for “Do you have any income to report other than wages?”Two follow-up questions will appear. Select “Yes” or “No” for “Have you received approval for blue-form tax filing from the tax office?” and “Have you received a notice of estimated tax payments from the tax office?”, then click “Next.”

Under “Income Subject to Comprehensive Taxation,” click “Enter” under “Miscellaneous Income” > “Other.”

An explanation regarding "Entering Miscellaneous (Other) Income" will appear; click "Enter."

When the "Miscellaneous (Other) Income" entry screen appears, enter the information starting from the top, and once you have finished, click "Confirm Entry."

① Select “Other” for the “Product” field, and enter “Margin Trading” in the detailed input field that appears.

② If this does not apply to your work, select “No.”

③ For “Income Amount,” enter the total amount of gains and losses incurred on Exness. If you trade using multiple Exness accounts, obtain the annual trading statements for all accounts in which you have traded and enter the total amount of all gains and losses.

④ For "Necessary Expenses," enter the expenses incurred in connection with your FX trading on Exness.

⑤ You do not need to enter withholding tax. Trading with overseas FX brokers, including Exness, is not subject to withholding tax.

⑥ Since the field for the source of income or corporate ID number is limited to 28 full-width characters, enter “Providence, Mahe, Seychelles.” The correct address for Exness is “9A CT House, 2nd floor, Providence, Mahe, Seychelles.”

⑦ Enter the name of the payer of the remuneration, etc., in full-width characters as “Exness (SC) Ltd.”

When the confirmation screen appears, review the details and click “Next.” If you need to make corrections, click “Correct”; if you have miscellaneous (other) income from sources other than Exness, click “Enter Another Entry” and repeat Step 4 to enter all your income.

Once you have entered all your income and taxable income amounts, click “Next.”

If you have income other than from trading with Exness or other overseas FX brokers, click “Enter” under the applicable section to ensure you enter all your income. Once you have entered all your income, click “Finish Entering (Next).”

Enter your income deductions. The “Basic Deduction (480,000 yen)” is displayed by default. If you have any income deductions other than the basic deduction, click “Enter” for the applicable item to enter the details. Once you have entered all deduction amounts, click “Finish Entering (Next).”

If you qualify for any tax credits or other items, click “Enter” for each item to enter the information. Once you have finished entering all the information, click “Finish Entering (Next).”

Based on the information you entered, the system will automatically perform calculations and display the results—such as “Taxable Income” and “Tax Amount”—along with your entered data. After verifying that the tax amount (or refund amount, if applicable) and your entered data are correct, click “Next” if everything is accurate.If there are any omissions or discrepancies in your entries, click “Edit” below each item to make corrections.

If you need to enter information regarding resident tax, etc., click “Information on Resident Tax and Business Tax” and enter the required information in the appropriate fields. If you do not need to enter any information regarding resident tax, etc., click “Finish Entering (Next).”

Enter your tax jurisdiction information and personal information such as your name and address, then click “Next.”

① Select your place of tax payment: your residence or place of business, etc.

② For "Address or Business Location," enter the address of the person selected in step ①.

③ If your address as of January 1, Reiwa 5 is different from the address you entered in ②, select “No” and enter your address as of January 1, Reiwa 5.

④ Select the tax office to which you will submit your return from the "Address" tab.

⑤ Enter the reference number if it is listed on the tax return or other documents sent by the tax office.

⑥ For the "Date of Filing," enter the date you submit your tax return. If you are printing and submitting the form, you may leave this field blank and fill it in by hand after printing.

① Name (Kana): Enter your name in Kana.

② Name (Kanji): Please enter your name in kanji.

③ Select one of the following phone numbers—home, work, or cell—and enter the number.

④ The head of household’s name will be displayed automatically when you click “I am the head of household.” If you are not the head of household, enter the head of household’s name.

⑤ The relationship as seen from the head of household’s perspective will automatically be displayed as “Self” if you click “You are the head of household” in step ④. If the head of household is someone other than yourself, enter the relationship as seen from the head of household’s perspective.

⑥ For occupation, enter your status, such as “office worker” or “pensioner.” If you are self-employed, enter a detailed occupation in the occupation field, such as “XX Retail” or “XX Sales.”

⑦ Trade Name/Pen Name: Enter this if you are a sole proprietor and have a trade name or pen name.

If you selected “Print and Submit Tax Return” in Step 1, you will be prompted to enter your My Number. Enter your My Number (individual number) using half-width digits in the “My Number” field, then click “Next.”

If you do not know your My Number, leave the field blank and click “Next.” A warning message will appear, but if you are unable to enter your My Number at this point, you can click “No” to proceed to the next screen.

Paper tax return forms should be submitted by mail or in person at the counter of your local tax office. Please note that in either case, you will be required to provide your My Number and proof of identity.If you have already obtained a My Number Card, submit only the My Number Card. If you have not yet obtained a My Number Card, submit your My Number Notification Card or a certificate of residence (showing your individual number) along with an identification document such as a driver’s license, health insurance card, or passport.

If submitting by mail, fill in the “Tax Return Attachment Sheet” with the “Tax Year,” “Address,” and “Name (with phonetic spelling),” then attach a copy of your My Number Card or a document showing your My Number, along with a copy of your identification document, and submit them together with your tax return.You will receive the “Attachment Sheet for Tax Return Documents” along with your tax return form; however, if it becomes damaged or lost, please print a copy from the National Tax Agency website.

When submitting your tax return by mail, please use “Letter Pack,” “Regular Mail,” “Standard-Size Mail,” or other “mail items” (First-Class Mail) or “letter-type mail.”For mail submissions, the date of mailing (postmark) is considered the date of submission to the tax office. If the filing deadline is approaching, we recommend taking your return to a post office counter and keeping the “post office receipt stamp” as proof of submission.

If you plan to submit your tax return in person at the counter of your local tax office, you must present your My Number Card or a document showing your My Number, along with the original copy of your identification document. Tax offices tend to be very crowded during tax filing season, so we recommend allowing plenty of time for your visit.

If you prepare your tax return using e-Tax, you can “Submit” it directly through e-Tax to file it with the tax office. The steps from this point onward will vary depending on the filing method you selected in Step 1. Follow the on-screen instructions to submit your tax return.

If you selected “Print and Submit” in Step 1, please refer to the submission instructions for filing your tax return using a paper form.