How to file taxes for point-earning: the core is first judging whether you must file and keeping a year's worth of records

Q: From how much income should I keep records?

Regardless of the amount, recording from the moment you earn it is the basic. Whether you need to file is decided by the yearly total, so if you stop recording because "this much is fine," you later cannot grasp the total and cannot even make the judgment. Keep when, how much, and from which offer you earned, using your point-site earnings history, bankbook, or statements. The point-site history in particular can disappear if the service ends or the account is deleted, and restoring it later can be difficult. Downloading or noting it regularly means you will not panic when filing becomes necessary. The records also become the supporting evidence for your return. See also Tracking Your Annual Point Site Income.

Poikatsu basics Published：2026-05-30 Updated：2026-06-21 14 min read

Filing a Tax Return for Point Site Income: Start by Determining Whether You Need to File

When you search for information about filing a tax return for point site (poikatsu) income, you will typically find step-by-step guides on how to use e-Tax or fill in the forms. But before learning the filing procedure, there is something more important to confirm: whether you actually need to file a tax return in the first place. Many salaried employees are not required to file below a certain income threshold, while the rules differ for freelancers and dependents. The correct order is to first determine whether you need to file based on your situation, and only those who need to then move on to the filing steps.

This article covers: ① How to determine whether you need to file, ② Income classification for point site earnings (the difference between temporary income and miscellaneous income), ③ Preparation and procedure for those who need to file (e-Tax and paper filing), ④ Required documents, and ⑤ Resident tax (juminzei) considerations. Tax decisions vary depending on individual circumstances. This article is a general overview and does not constitute tax advice. For final decisions, please consult the National Tax Agency (NTA), your local tax office, or a tax accountant. For a broader overview of tax concepts for point site income, see Point Site Tax & Tax Return Overview.

Step 1: Determine Whether You Need to File — By Employment Status

Not everyone who earns point site income is required to file a tax return. The threshold varies depending on your employment status. The following is a general overview (actual requirements depend on individual circumstances).

Status	General Filing Threshold (Guideline)	Notes
Salaried employees (full-time, part-time, etc.)	Generally required to file if non-salary income (including point site earnings) exceeds ¥200,000 per year	Even below ¥200,000, resident tax filing may still be required
Dependents (spouses, students)	Total income may affect dependent status and tax deductions if it exceeds a certain threshold	Multiple dependent thresholds exist — confirm details. Dependents & Point Sites
Sole proprietors / freelancers	Point site income is combined with business income and reported together	Expense treatment and bookkeeping rules also apply. Freelancer Guide
Salaried employees with side income	Combine side income + point site income to determine filing threshold	Company rules and withholding tax on resident tax also need attention. Side Income Guide

※ The above are general guidelines only. The actual requirements depend on income types, available deductions, and total annual income. Please verify your specific situation with the NTA or your local tax office. See also: Tracking Your Annual Point Site Income.

The per-status guideline is only a starting point; whether you actually need to file changes with your "total income," the "combination with other income," and "whether you have deductions you can use." That is exactly why the prerequisite for judging is accurately grasping a year's worth of point-earning income. If you do not know the amount, you cannot even judge whether you exceed the guideline. Record your point-site earnings history regularly, keeping when, how much, and from which offer you earned. Also note not just "whether you exceed the filing guideline" but that there are cases where income tax is not required but a resident-tax filing is (see the resident-tax section below). The status thresholds come in several forms and can change with reform, so when you are unsure whether your case meets a guideline, do not decide "not required" on your own—confirm on the National Tax Agency site or at a tax office. See also Tracking Your Annual Point Site Income.

Step 2: Identify the Income Classification — Temporary Income vs. Miscellaneous Income

If you need to file, the way your point site income is classified affects how it is calculated. Generally, point site earnings tend to fall under either temporary income (ichiji shotoku) or miscellaneous income (zatsu shotoku), but this varies based on the nature of the activity and how points are received. The classification should be confirmed with a tax office or tax accountant.

Classification	General Description	Calculation Feature
Temporary Income (Ichiji Shotoku)	One-time, non-recurring income. Standard point site campaign earnings are often classified here	A special deduction (with an upper limit) may apply; the resulting amount is halved before being combined with other income
Miscellaneous Income (Zatsu Shotoku)	Recurring, continuous income or activity resembling a business — surveys, article writing, etc.	Income minus allowable expenses = taxable amount. No special deduction like temporary income

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Even within point site activities, the classification can differ by campaign type. Do not self-classify each campaign — if unsure, consult a tax office or tax accountant. The specific deduction amounts and thresholds are subject to regulatory changes; always verify current rules at the NTA website or tax office.

For more detail on how income classifications work, see: Point Site Tax Concepts & Income Classification.

Step 3: Preparation and Filing Procedure for Those Who Need to File

The following is a general outline of the process for those who need to file. The income tax filing period is typically mid-February to mid-March each year. Filing late may result in late payment penalties and surcharges, so it is best to start early.

① Compile your full-year incomeOrganize the earnings from your point site activities by campaign: when you received it, how much, and from which campaign (using your point site history, passbook, or statements). You cannot calculate your tax liability without knowing the annual total. How to Track Annual Income
② Confirm and organize income classificationsSort each campaign as temporary income or miscellaneous income based on its nature. If in doubt, consult a tax office or tax accountant at this stage.
③ Gather required documentsSalaried employees need a Withholding Tax Statement (gensen choshu hyo); also gather certificates for deductions (medical expenses, life insurance premiums, etc.) and records of your point site income. Required documents vary by situation.
④ Prepare your tax return (e-Tax recommended)Use the NTA's "Tax Return Preparation Corner" to create your return for either online e-Tax submission or paper filing. Having a My Number Card makes online e-Tax submission straightforward.
⑤ Submit and handle payment or refundWith e-Tax, submission is completed online. For paper, deliver or mail to your tax office. Depending on your return, you may owe additional tax or be entitled to a refund.
⑥ Check resident tax (juminzei) handlingFiling an income tax return automatically updates your resident tax via your municipality, but in some cases where income tax filing is not required, you may still need to file a resident tax return separately (see the Resident Tax section below).

What people tend to get stuck on in this flow is ② the income classification and ④ preparing the return, and for both, the safe approach is "do not proceed your own way while unsure." The income classification (temporary or miscellaneous income) varies by the nature of the offer and the calculation differs, so consulting a tax office or tax accountant at the stage you are unsure reduces backtracking. For preparing the return, the National Tax Agency's "tax-return preparation corner" guides you along on screen, so even a first-timer can produce an e-Tax or paper return. Specific tax rates, deduction amounts, and filing deadlines change by year and with reform, so always follow the latest guidance on the National Tax Agency site or in the preparation corner. And above all, "act early" matters. Starting to total income or gather documents right before the deadline can mean not making it in time, and a late return risks late-payment and additional taxes. Even when you are unsure about the filing requirement itself, not leaving it alone and consulting a tax office early is, in the end, the safest and surest path.

Required Documents for Filing — Point Site Income Cases

Required documents vary by situation and available deductions. Below is an example of documents commonly needed when filing for point site income.

Point site income records / statements: Your point site earnings history, passbook, or statements that show when, how much, and from which campaign you earned. These are the basis for your tax return.
Withholding Tax Statement (for salaried employees): Issued by your employer between year-end and January. Required for reporting salary income.
Deduction certificates: Medical expense receipts or summary sheets, life insurance premium deduction certificates, social insurance payment records, etc., depending on the deductions you are claiming.
My Number Card (for e-Tax): Used for identity verification online. Without one, alternative identity documents are required.
Bank account for refunds: Required if you are expecting a tax refund.

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Point site earnings records (history and statements) can usually be exported from your account page, but they may be deleted if a service shuts down or you close your account. Make it a habit to download and save your earnings history regularly. Recovering an entire year's history after the fact can be very difficult.

Resident Tax (Juminzei) — Sometimes Handled Separately from Income Tax

When you file an income tax return, that information is shared with your municipality and automatically reflected in your resident tax assessment. However, there are cases where you need to file a separate resident tax return even when income tax filing is not required.

Salaried employees with non-salary income under ¥200,000: Income tax filing is generally not required (guideline), but you may still need to file a resident tax return with your municipality.
Resident tax increases in the following year: Higher income leads to higher resident tax. For salaried employees, the additional resident tax is typically deducted from salary via special collection (tokubetsu choshu), which notifies your employer. If you prefer your employer not to know about side or point site income, check with your municipality about opting for ordinary collection (futsu choshu).

Resident tax procedures vary by municipality. Please check with your local tax window for details.

What is easily overlooked with resident tax is the point that "income tax may not require filing, but resident tax sometimes does." If you file an income-tax return, that information is shared with your municipality and reflected in resident tax; but if you do not file a return, you may need to file separately with the municipality for resident tax. Assuming "income tax is not required, so I do not have to do anything" can lead to missing a resident-tax filing. Also, when an employee files side-business or point-earning income, the next year's resident-tax amount changes, and that increase may be conveyed to the employer through payroll withholding (special collection). If you have reasons not to want your employer to know about the income, it is good to confirm at the municipal tax counter, at the filing stage, whether you can choose "ordinary collection," where you pay it yourself. Whether a resident-tax filing is required, the procedure, and the collection method differ in part by municipality, so be sure to confirm the specifics at the tax counter of the city, ward, town, or village where you live.

Common Mistakes and How to Avoid Them

Not keeping income records: Without records, you cannot even determine whether you need to file, let alone calculate your tax. Save your point site earnings history regularly. Annual Income Tracking
Misclassifying income on your own: Temporary income and miscellaneous income use different calculations. If unsure, consult a tax office or tax accountant.
Assuming "under ¥200,000 means nothing to do" as a salaried employee: Income tax filing may not be required, but resident tax filing may still be necessary. Confirm with your municipality.
Missing the filing deadline: Tax returns have a deadline (typically February–March). Late filing risks late payment penalties and surcharges. File within the deadline, or if that is difficult, consult your tax office as early as possible.
Missing high-value campaigns like self-back: Self-back (affiliate self-referral) campaigns can be large amounts even for a single transaction. See Self-Back Guide to confirm the income nature of these campaigns.

Mini Glossary — Key Terms for Tax Filing

Familiarizing yourself with these terms will make it easier to determine whether you need to file and to identify the correct income classification. Tax decisions depend on individual circumstances — always confirm your final judgment with the NTA, your local tax office, or a tax accountant.

Term	Meaning	Notes
Tax Return (Kakuteishinkoku)	The procedure of calculating total annual income and tax liability, then reporting and paying	Only required for those who meet the filing conditions
Temporary Income (Ichiji Shotoku)	One-time or incidental income. Standard point site campaign earnings are often classified here	A special deduction and 1/2 calculation may apply
Miscellaneous Income (Zatsu Shotoku)	Recurring or continuous income — surveys, article writing, etc. — tends to fall here	Deduct allowable expenses from revenue
e-Tax	The NTA's online tax filing system	Smoother with a My Number Card
Withholding Tax Statement (Gensen Choshu Hyo)	A certificate issued by your employer showing salary paid and tax withheld	Required for reporting salary income
Special Collection / Ordinary Collection (Tokubetsu / Futsu Choshu)	Methods for paying resident tax: deducted from salary vs. paid directly by the individual	Check with your municipality if you prefer not to notify your employer

Specific amounts, deductions, and deadlines are subject to regulatory changes. Always verify current rules at the NTA website or your tax office. For a broader overview of tax concepts, see Point Site Tax & Tax Return Overview; for tracking annual income, see Tracking Your Annual Point Site Income.

Frequently Asked Questions

I'm a salaried employee doing point site activities — do I need to file a tax return?

As a general guideline, if your non-salary income (including point site earnings) exceeds ¥200,000 per year, you are generally required to file an income tax return. However, this is only a guideline — even below ¥200,000, a resident tax filing with your municipality may still be required. Please confirm your specific case with the NTA website or your local tax office. Tax Concepts Overview

Is point site income temporary income or miscellaneous income? Which do I use?

It depends on the nature of the campaign. In general, standard point site campaign earnings are often classified as temporary income, but recurring, continuous activity may be classified as miscellaneous income. The two types use different calculation methods, so if you are unsure, consult a tax office or tax accountant. Self-classifying incorrectly will affect your tax calculation.

What do I need to prepare to file via e-Tax?

Having a My Number Card and a card reader or NFC-compatible smartphone makes the process smooth. You can file through the NTA's "Tax Return Preparation Corner" via e-Tax. Linking your account to the My Number Portal (Myna Portal) in advance allows some documents to be auto-fetched online. The return itself is prepared by following the on-screen steps.

When is the tax return filing period?

The income tax filing period is generally mid-February to mid-March each year (exact dates vary slightly by year). Filing late may result in late payment penalties and surcharges. Refund claims can be submitted from January. Always confirm the exact deadline on the NTA website each year.

Will this affect my resident tax?

Filing an income tax return automatically updates your resident tax through information sharing with your municipality. Even if income tax filing is not required, resident tax filing may still be necessary. If you prefer not to have the resident tax increase from side or point site income deducted via your employer, check whether you can opt for ordinary collection (futsu choshu) with your municipality.

What happens if I need to file but don't?

Failure to file or underreporting may result in penalties such as late payment tax, non-filing surcharge, or understatement surcharge. If you are uncertain about whether you need to file, do not leave it unaddressed — consult your tax office as soon as possible. Correct and timely filing is the top priority.

Do the everyday points I earn from credit cards or online shopping also need to be reported?

In general, points awarded in exchange for purchases — such as credit card or online store loyalty points — are typically treated as a discount equivalent on the purchase price and are often not considered taxable. In contrast, reward-type earnings from point sites (such as referral or campaign rewards) may be treated as temporary income or miscellaneous income. Even for the same word "points," the tax treatment differs depending on the nature of how they were earned — do not self-classify, and if in doubt, consult the NTA website, your tax office, or a tax accountant. See also Point Site Tax Concepts for an overview.

I am within a dependent's tax threshold — could point site income cause me to lose dependent status?

There are multiple thresholds for dependent status (tax law and social insurance), and point site income may be counted as income toward those thresholds. If total income exceeds certain amounts, it could affect the spouse deduction, dependent deduction, or social insurance coverage, so it is best to check early as your income grows. Since the exact thresholds depend on the rules and your individual situation, do not self-judge — confirm with your employer's HR department, tax office, or pension office. For details, see Dependents & Point Site Income.

From how much income should I keep records?

Regardless of the amount, recording from the moment you earn it is the basic. Whether you need to file is decided by the yearly total, so if you stop recording because "this much is fine," you later cannot grasp the total and cannot even make the judgment. Keep when, how much, and from which offer you earned, using your point-site earnings history, bankbook, or statements. The point-site history in particular can disappear if the service ends or the account is deleted, and restoring it later can be difficult. Downloading or noting it regularly means you will not panic when filing becomes necessary. The records also become the supporting evidence for your return. See also Tracking Your Annual Point Site Income.

Who should I consult when I cannot decide on my own?

The right place to consult differs by topic. For tax judgments like the income classification (temporary or miscellaneous income), whether filing is required, and how to fill it in, consulting a tax office or tax accountant is the surest. For whether a resident-tax filing is required and the collection method (special or ordinary collection), the tax counter of your city, ward, town, or village is the window; for effects on dependent status or social insurance, your employer's responsible department or a pension office handles it. In every case, rather than deciding from general online information or your own judgment alone, confirm by explaining your own situation. Web explanations, including this article, are only an arrangement of general thinking; for the final judgment, confirm with official windows such as the National Tax Agency, a tax office, or a tax accountant. Being unsure is not unusual, so consulting early rather than leaving it alone is the surest.

Read about Point Site Tax Concepts & Income Classification → Read About Tracking Annual Income

This article was written from publicly available information on each point site as of 2026-06-21. Cashback rates, campaign terms, and redemption rules can change without notice — always check each site's official page for the latest. This site uses each point site's referral program, but going through a referral link never changes the rate you receive.