What is MyNumber and when do I apply?

MyNumber is a 12-digit ID number issued to every resident of Japan, used for tax, social insurance and bank-account opening. After receiving your Resident Card at the airport, you register at your local city office within 14 days. MyNumber is then mailed to your registered address within 2 to 4 weeks.

Will I be a Japanese tax resident?

If you spend more than 12 months in Japan, you become a non-permanent tax resident. If less than 12 months, you are usually a non-resident and taxed at a flat 20.42 per cent on Japan-source income. WHV stays are exactly 12 months for Australians, so most fall under the non-permanent resident category from the start.

Why is the second-year resident tax bill a problem?

Japan charges the 10 per cent local "resident tax" on your previous year's income, billed the following year. If you work a full WHV year and leave at month 12, the resident tax for that year is assessed in May or June after you depart. The bill is sent to your last Japanese address. If unpaid, it can affect future Japanese visa applications.

Can I extend the Japan WHV?

No. The Japan WHV is single-issue and 12 months only. To stay longer you must change status to a different visa (Specialist in Humanities, Skilled Labour, Engineer, Highly Skilled Professional) before the WHV expires, which requires a Japanese employer to sponsor you.

Japan Working Holiday Visa deep dive for Australians

Japan's WHV is single-entry, 12 months, with no annual quota for Australian applicants. This page covers Japanese tax, the MyNumber and Resident Card setup, the Niseko ski-resort and Tokyo teaching jobs that hire WHV holders, and the mistakes that catch Aussies out.

This is general information only, not migration, financial or tax advice. Check the live source pages before relying on figures here.

Japanese income-tax bands (2025, national tax)

Japan's national income tax is progressive. The tax year is the calendar year, 1 January to 31 December.

Band	Annual income (JPY)	Rate
1	0 to 1,950,000	5%
2	1,950,001 to 3,300,000	10%
3	3,300,001 to 6,950,000	20%
4	6,950,001 to 9,000,000	23%
5	9,000,001 to 18,000,000	33%
6	18,000,001 to 40,000,000	40%
7	40,000,001+	45%

A reconstruction surcharge of 2.1 per cent on the income-tax amount also applies (so the effective lowest band is 5.105 per cent).

There is a basic deduction of JPY 480,000 plus an employment-income deduction that ranges from JPY 550,000 at the low end up to JPY 1,950,000 at higher incomes. In practical terms, the first JPY 1 million or so of wages is largely tax-free.

If you stay less than 12 months and are classified as a non-resident, Japan-source wages are taxed at a flat 20.42 per cent (20 per cent + reconstruction surcharge) with no deductions.

Source: National Tax Agency individual income tax.

Resident tax (the 10 per cent surprise)

On top of national income tax, Japan charges a 10 per cent local resident tax (split between prefecture and municipality). It is assessed on the previous year's income and billed the following year, usually in May or June.

For a WHV holder who arrives in April 2026 and leaves in March 2027, the resident tax on 2026 income is billed in June 2027, sent to the last registered address in Japan. If you have left the country and have not paid, the unpaid bill remains on your record. Pay before you leave, or arrange a tax representative (a Japanese friend or paid service) to handle the bill on your behalf.

Minimum wage and typical pay (2025)

Japan sets minimum wages at the prefecture level. Selected rates from October 2024 (the most recent annual revision):

Prefecture	Minimum wage (JPY per hour)
Tokyo	1,163
Osaka	1,114
Hokkaido (incl. Niseko)	1,010
Nagano (incl. Hakuba)	998
Okinawa	952

Typical hourly rates in WHV-heavy roles:

Niseko ski-resort hospitality (front of house, lifty, ski rental): JPY 1,300 to 2,000 per hour, often with shared staff accommodation
Niseko or Hakuba ski instructor (with NZSIA / APSI certification): JPY 3,000 to 5,000 per hour during peak season
Tokyo English teaching (eikaiwa schools like Gaba, AEON, ECC): JPY 250,000 to 280,000 monthly salary
Tokyo or Osaka cafe and bar (English-speaking environments like 28 Cafe, Hub, Hobgoblin): JPY 1,200 to 1,600 per hour
Tokyo guesthouse and hostel front desk: JPY 1,100 to 1,500 per hour
Tokyo translation, marketing or tech support (Japanese ability required): JPY 250,000 to 400,000 monthly salary
Tour-guide work in Kyoto / Osaka / Tokyo: JPY 12,000 to 25,000 per day for English-speaking tours

A typical Niseko WHV worker on JPY 1,500 per hour with 40 hours a week across a 4-month season earns roughly JPY 1.04 million (about AUD 10,400 at JPY 100 = AUD 1.00). Tips are not customary in Japan; do not factor them into your budget.

Source: Ministry of Health, Labour and Welfare minimum wage.

Resident Card and MyNumber timeline

At the airport (Narita, Haneda, Kansai, Chitose, Fukuoka): Immigration issues your Resident Card on arrival if you fly into one of the major international airports. At smaller airports the card is mailed later. Carry the card with you at all times; police can ask to see it.
Within 14 days of finding your address in Japan: Register your address at the local city or ward office (shi-yakusho or ku-yakusho). Bring your Resident Card and passport.
2 to 4 weeks later: MyNumber arrives by registered mail at your registered address. Keep the card safe; you need the number for tax filing, social insurance, opening a bank account at most banks, and signing a phone contract.
Optional, week 1 to 4: Enrol in National Health Insurance (NHI) at the city office. You pay a monthly premium of around JPY 5,000 to 15,000 depending on the previous year's income (low for first-year WHV holders) and get 70 per cent cover at any clinic or hospital.
Optional, before first payday: Open a Japan Post Bank, Shinsei, SBI or Rakuten Bank account. Most local banks require six months of residency before they will open an account; Japan Post and Shinsei are the foreigner-friendly options on arrival.

Source: Immigration Services Agency Resident Card.

Typical WHV job pathways

Niseko hospitality (Hokkaido, December to April): SkiJapan, Hokkaido Tracks, Holiday Niseko, Niseko Central, Sumiyoshi-ya and most resort hotels openly hire WHV holders. Many provide staff accommodation. Apply 6 to 9 months ahead.
Hakuba hospitality (Nagano, December to April): Smaller scene than Niseko but similar pay; Tokyo Powder, Hakuba Snow Sports School, Phoenix Resort hire WHV holders.
Tokyo English teaching (year-round): Eikaiwa chains (Gaba, AEON, ECC, Nova) hire WHV holders for one-on-one and small-group tutoring at JPY 250,000 to 280,000 a month. The Japan Exchange and Teaching (JET) Programme is salaried at JPY 280,000 but requires a different visa.
Tokyo hostel / guesthouse front desk: Most Tokyo hostels (Khaosan, Wise Owl, Backpackers Inn Asakusa) hire WHV holders. Pay is base hourly wage plus accommodation; net wage after the rent deduction is often comparable to a normal hospitality job.
Osaka and Kyoto restaurants: Hub (British-pub chain), Bar Six, Sankara, Yebisu Bar and many izakayas hire WHV holders with intermediate Japanese. Pay is hourly minimum-wage plus or minus.
Tour guiding and outdoor instructing: Snow Locals (Niseko), Evergreen Outdoor Center (Hakuba), Inside Japan Tours (Tokyo) hire English-speaking guides at JPY 12,000 to 25,000 a day during peak season.

Common Aussie Japan WHV mistakes

Not paying the resident tax bill before leaving. The resident tax on your last year's income is billed in May or June after the WHV ends. If you have left, the bill goes unpaid and can affect re-entry on a tourist visa, student visa or work visa. Pay before you leave, or arrange a tax representative.
Trying to rent an apartment without a guarantor. Most Japanese landlords require a Japanese national guarantor or a paid guarantor company (which costs about 50 to 80 per cent of one month's rent). Use share-houses (Sakura House, Oakhouse, Borderless House) or guesthouses for the first 3 to 6 months; rent is paid weekly or monthly with no guarantor.
Assuming all jobs accept WHV holders. Some Japanese employers will not hire WHV holders because the visa cannot be sponsored or extended easily. Filter Indeed Japan and GaijinPot Jobs to "Working Holiday Visa accepted".
Not declaring overseas income on the Japanese return. If you become a non-permanent tax resident (more than 12 months), Japan taxes worldwide income earned during residency. Most WHV stays are exactly 12 months, so the rule rarely applies, but if you extend on a different visa it becomes important.
Skipping National Health Insurance. NHI is mandatory for all residents. Premiums are low for first-year arrivals (no previous Japanese income to assess on) at around JPY 1,500 to 3,000 a month. Without NHI, every clinic visit is 100 per cent out of pocket and an emergency hospital stay can cost JPY 500,000+.
Tipping. Tipping is not customary and is sometimes refused or returned. Do not tip taxi drivers, hotel staff or wait staff. Service-charge inclusion at high-end restaurants takes the place of tips.
Driving on an Australian licence past the one-year mark. Australians can drive in Japan for one year using an Australian licence plus a Japanese translation (issued by JAF for about JPY 3,000). After one year you must convert to a Japanese licence (gaimen kirikae), which is a separate, sometimes lengthy, process.
Forgetting the WHV is non-extendable. The Japan WHV is single-issue. To stay longer you must apply for a different visa (Specialist in Humanities/International Services for office work, Engineer for tech, Skilled Labour for cooking, etc.) before the WHV expires, with an employer sponsor. Plan the visa change at month 9 if you want to stay.

What to do, in order, on arrival

Land at Narita, Haneda or Kansai with your single-entry WHV. Get your Resident Card stamped at immigration.
Travel to your accommodation (guesthouse, share-house, friend's place).
Within 14 days, register your address at the city or ward office. Apply for National Health Insurance at the same counter.
Wait for MyNumber to arrive by mail (2 to 4 weeks).
Open a bank account (Japan Post or Shinsei work on day one; major banks usually need 6 months).
Apply for a Japanese mobile plan (Sakura Mobile, Mobal, IIJmio are foreigner-friendly carriers).
Start job hunting via GaijinPot, Indeed Japan and direct application to ski resorts or eikaiwa schools.

Settling tax when you leave

If you have only worked under an employer (gensen choshu, source-withholding system) and stay less than the full tax year, you usually receive a year-end adjustment (nenmatsu chosei) on the last payslip that reconciles your withholding. No separate tax-return filing is needed unless you have side income or want to claim deductions.

If you are leaving Japan mid-tax-year, you can:

Appoint a tax representative (zeimu daïrinin) before you leave. A Japanese friend or paid service can file the final return on your behalf.
File a tax return at the local tax office (zeimusho) before your departure date. Bring your Resident Card, MyNumber, all payslips, and a Japanese bank account for the refund.

Source: National Tax Agency leaving Japan procedures.

What this means for your Australian tax

Most WHV holders remain Australian tax residents during the stay. Declare your Japanese wages on your Australian return and claim a foreign income tax offset for the Japanese tax paid. Keep your Japanese gensen choshu hyo (withholding-tax certificate, issued at year end or on leaving the job) with your Australian records.

If you became a non-resident for Australian tax purposes mid-stay, see a registered Australian tax agent before lodging.

ExamExplained does not provide financial, tax or migration advice. Japanese tax bands, Resident Card and MyNumber rules are taken from nta.go.jp and moj.go.jp at the date above; check the source before relying on figures. For your circumstances, see a registered Australian tax agent, a Japanese zeirishi (licensed tax accountant), and an Immigration Services Agency of Japan registered gyoseishoshi (administrative scrivener) for visa questions.