Exness Tax Filing

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

① Please enter the name of your local tax office.

② For the "Date of Filing" on the tax return, please enter only the date you are filing the 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 provide your full residential address, including the postal code, street number, and apartment number. If you are self-employed or similar 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 top section, and enter your residential address in the bottom section.

⑤ Please enter your Individual Number (My Number).

⑥ Please enter your date of birth using the Japanese era name. The corresponding numbers for each era are as follows.

⑦ For "Name" and "Furigana," please enter your full name in both katakana 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, please enter your address.

⑨ Occupation/If you have a business name or trade name, please enter it here. If you are a sole proprietor, please enter your occupation (e.g., "XX Retail Business," "XX Sales Business") in the Occupation field, and if you have a business name or trade 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 them. If you are the head of household yourself, please write "Self."

⑪ Please mark an "○" for all categories that apply to you, including "Blue Return Filers," "Those Using Form 3," "Those Subject to the Taxation System for Overseas Relocation," and "Those Using Form 4." If none apply, leave the space blank.

⑫ Please mark the "Special Farmer" box only if you qualify as a special farmer.

⑬ For the phone number, please circle "Home," "Work," or "Mobile" and enter the number.

Please also enter the year of the reporting period indicated in the title, as well as your "address," "name and phonetic spelling," and "business name" on Form 2 of the tax return.

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

On Form 2 of the tax return, under "Breakdown of Income (Withholding Tax for Income Tax and Special Reconstruction Income Tax)," enter the breakdown of the "Total Income" and "Total Income" amounts you entered in Step 1.

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

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

For Item ②, please enter "margin trading" to indicate that it is an overseas FX transaction.

③ For the "Name" and "Corporate Number or Address" of the payer (e.g., for salary 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. *Note: Withholding tax is not applied by overseas FX brokers, including Exness.

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 (x) under "Amounts Deducted from Income" from the amount listed in Item (12) on Form 1 of the Income Tax Return, "Income Amounts, etc." Enter the resulting amount in Item (y) under "Tax Calculation."

Multiply the taxable income amount in ㉚ by the prescribed tax rate, subtract the deduction amount, and calculate the income tax. Enter the resulting tax amount in 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 a refund is due, enter the amount in Item 52, “Tax Refund.”

Subtract the amounts listed in items (11) through (15) in order, and enter the result in item (16). Enter the result of (16) minus (17) in item (18), and enter the amount obtained by multiplying the amount in item (18) by 2.1% (Special Income Tax for Reconstruction) in item (19). Finally, enter the total of (18) plus (19) in item (20).

Subtract the amounts in items (15) through (17) from the amount in item (18), and enter the result in item (19). If the amount in item (19) is positive, round down any amount less than 100 yen. If the amount is negative, enter it as is without rounding.

If your calculation results in a tax refund, enter the bank account where you wish to receive the refund in the "Place to Receive 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 within approximately one to one and a half months.

On Form 2 of your tax return, under “Information Regarding Resident Tax and Business Tax,” mark the box corresponding to your preferred method of paying resident tax. If you wish to have your resident tax deducted from your salary, mark “Special Withholding”; if you wish to pay it yourself, mark “Self-Payment.” If you select “Self-Payment,” a payment notice will be sent to your current address; please be sure to pay your resident tax by the due date.

Go to the "Tax Return Preparation Corner" on the National Tax Agency website. Click on 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 selected. Please follow the instructions to proceed to the "Select the tax return(s) to file" step.

Click "Prepare tax returns for the 2023 tax year."

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 "Questions Regarding Your Tax Return," select "Yes" for "Do you have any income to report other than wages?" Two additional questions will appear. Select "Yes" or "No" for "Have you received approval for the Blue Return from the tax office?" and "Have you received a notice of estimated tax payments from the tax office?", then click "Next."

Click "Enter" under "Other" in "Miscellaneous Income" within "Income Subject to Comprehensive Taxation."

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

Once the "Miscellaneous (Other) Income" entry screen appears, proceed with entering the information from the top down. When you have finished entering the information, click "Confirm Entry."

① Select "Other" for the category, and enter "Margin Trading" in the detailed input field that appears.

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

③ 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 where you have conducted trades and enter the total amount of all gains and losses.

④ Enter the expenses incurred from your FX trading with 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 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 relevant 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" next to 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 information, click "Finish Entering (Next)."

Based on the information you have entered, the system will automatically calculate your "taxable income" and "tax amount," and display these results along with your input. After verifying that the tax amount (or refund amount, if applicable) and your input are correct, click "Next" if everything is accurate. If there are any omissions or discrepancies in your input, click "Edit" below each item to make corrections.

If you need to enter information regarding resident tax, etc., click "Resident Tax and Business Tax Information" and fill in the required 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 details 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 your address or business location, enter the address of the person selected in step ①.

③ If your address as of January 1, 2023, differs from the address you entered in step ②, select "No" and enter your address as of January 1, 2023.

④ Select the tax office to which you are submitting the form from the "Tax Jurisdiction" drop-down menu.

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

⑥ 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): Please enter your name in Kana.

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

③ Select one of the following: home, work, or mobile, and enter the number.

④ To enter the head of household’s name, click “I am the head of household” and the name will appear automatically. If you are not the head of household, enter the head of household’s name.

⑤ The relationship to the head of household will automatically be displayed as "Self" if you click "I am the head of household" in step ④. If you are not the head of household, enter your relationship to the head of household.

⑥ For occupation, enter your status, such as "office worker" or "pensioner." If you are self-employed, enter a specific occupation in the occupation field, such as "XX retail business" or "XX sales business."

⑦ Enter your trade name or pen name if you are a sole proprietor and have one.

If you selected "Print and submit the 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 time, 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 must provide your My Number and proof of identity. If you have already obtained a My Number Card, you need only present that card. If you have not yet obtained a My Number Card, you must submit your My Number Notification Card or a certificate of residence (showing your individual number) along with proof of identity, such as a driver’s license, health insurance card, or passport.

If submitting by mail, please fill in the “Tax Return Attachment Form” with the “tax year,” “address,” and “name (with phonetic spelling),” attach a copy of your My Number Card or a document showing your My Number along with a copy of your identification, and submit them together with your tax return. You will receive the Tax Return Attachment Form along with your tax return, but 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 Mail,” or other “mail items” (Class 1 mail) or “letter-type mail.” For mail submissions, the postmark date 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. Tax offices tend to be very crowded during tax filing season, so we recommend allowing plenty of time for your visit.

If you have prepared your tax return using e-Tax, you can submit it directly to the tax office by clicking "Submit" within the e-Tax system. The steps that follow depend on the submission 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.