Point Activity & Taxes: The 200,000-Yen Rule and Filing Guide

The basics of point activity and taxes

Money earned through point activity is taxable in principle. The income is classified as either "one-time income" or "miscellaneous income." Over 200,000 yen a year, a tax return is required.

The 200,000-yen rule

For salaried earners, if non-salary income (including point-activity earnings) totals 200,000 yen or less a year, no tax return is needed. But some municipalities still require a separate resident-tax filing, so check with city hall.

Those with no salary income — full-time homemakers, students — are tax-free up to 480,000 yen a year within the basic deduction.

One-time income vs miscellaneous income

• One-time income: a one-off receipt that isn't compensation for labor. Things like "Hapitas lottery" and "card-issuance bonuses" qualify. There's a 500,000-yen special deduction
• Miscellaneous income: continuous income with a labor character. "Surveys," "shopping cashback," "referrals" qualify. No deduction

Filing card-issuance bonuses as one-time income applies the 500,000-yen deduction, so in some cases you can keep up to 500,000 yen of yearly card-issuance earnings at zero tax.

The tax-return steps

1. Total your Jan–Dec cash-out amountsBased on the "cash-out date" in each point site's ledger.
2. Separate one-time / miscellaneous incomeCards / FX = one-time income, shopping = miscellaneous income
3. Prepare the return via e-Tax or at the tax officee-Tax done from home is easiest.
4. File between Feb 16 – Mar 15

The resident-tax pitfall

"No tax return needed at 200,000 yen or less" is the income-tax rule. Resident tax is separate, and some municipalities require a filing even under 200,000. Missing it can lead to back taxes, so check with city hall.

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