Reception of final tax returns for 2019 begins on Monday the 17th at tax offices nationwide. Ahead of that, the annual free "Final-Return Consultation" (renamed from last year's "Street Tax Consultation," hosted by the Kojimachi Corporate Association and the Tokyo Certified Public Tax Accountants Association Kojimachi branch) began on the 5th in the "free space" beside the Palaceside Building first-floor main entrance. Through the 7th, 10 a.m. to 4 p.m. daily, five tax accountants take turns answering various tax questions centered on final returns. On the first day the midday slot was so busy that some people waited a long time = photo.

Final returns are required of high earners whose annual salary exceeds 20 million yen, so it does not concern you? Not so. People who received income from two or more places in 2019, who had more than 200,000 yen in side income (manuscript fees, lecture fees and the like), or who received a retirement payment on which tax was not withheld must file. Even if those do not apply, if you had large medical bills, took out a housing loan, suffered disaster damage, theft or embezzlement, or donated to volunteer groups or NGOs (over 2,000 yen), filing can bring some tax back.

Among these, many people use the medical-expense deduction. If medical costs exceed 100,000 yen a year (or 5 percent of total income if that income is under 2 million yen), the excess can be deducted from income (subtracted from taxable income, so the figure the rate is applied to shrinks and tax falls).

To claim the deduction you used to have to attach or present receipts with the return; from two years ago that is no longer needed, and you attach a "statement of medical-expense deduction" instead (an Excel file can be downloaded from the National Tax Agency e-Tax system). If you have a medical-expense notice from your health-insurance union, attaching it lets you skip much of the statement. Keep medical and medicine receipts for five years from the filing deadline, though.

Filing electronically via e-Tax is also easy on a computer. A My Number card works, but you need an IC card reader. People without a card can file electronically if they obtain an ID and password at a tax office in advance. Either way, unlike paper, you need not submit withholding slips — a relief. IDs and passwords can be obtained easily at any tax office in the country, not only the one that has jurisdiction over your return — near the office, for example. Around the Palaceside Building, a temporary Kyobashi Tax Office sits next to the Japan Meteorological Agency in Otemachi, and Kanda Tax Office (3-3 Kanda Nishikicho, Chiyoda-ku) is also nearby.

Some electronic filing can also be done on a smartphone. As with a computer, you need a My Number card or a pre-issued ID and password. Using My Number requires a "smartphone that can read a My Number card"; iPhones were not supported until now, but they work this time. Other models may or may not work depending on the device; please check. The Public Personal Authentication Service portal (https://www.jpki.go.jp/prepare/reader_writer.html) lists compatible models. The latest table is here (https://www.jpki.go.jp/prepare/pdf/nfclist.pdf). Of course, even if you cannot file with a card, you can file on a smartphone with an ID and password.

The group who can file by smartphone has also widened. Until last year it was limited to people with "salary income (year-end adjustment done, one place)"; this time people with "salary income (year-end adjustment done at one place, not done, or two or more places), public pensions and other miscellaneous income, or occasional income" can file from a phone, and the deductions available on a phone have expanded. Details are on the National Tax Agency website (https://www.nta.go.jp/taxes/shiraberu/shinkoku/r1_smart_shinkoku/index.htm). People with business income, whether it is their main or side work, cannot file by smartphone; please note.

For anything else unclear, please ask at the consultation.

This year's final-return reception runs through Monday, March 16.