No payment statement for delivery earnings in Japan? Check the right records first
Your delivery earnings arrived, but no “shiharai chōsho” came at year end. Is a document missing for your tax return? Start with your contract and the name of the payer. A payment report, a payslip and an employee withholding slip are different documents. Delivery work alone does not tell you which one applies.
Identify the payer and contract, match platform statements to bank deposits, then ask the payer which document is issued. Ask a tax office or tax professional about your own filing.
Employee or independent contractor?
Which company paid for which period?
Match statements and deposits.
Which document are you looking for?
If you are employed, ask your employer about the employee withholding slip (gensen chōshūhyō). Independent delivery contractors usually start with the payer’s earnings statements and payment notices. NTA Tax Answer No.7431 lists specific categories for the statutory “payment report for remuneration and fees”; the word “delivery” by itself does not establish that your earnings fall within them. See NTA No.7431 (Japanese).
| Document | What to check | Who to ask |
|---|---|---|
| Employee withholding slip | Was this paid under an employment contract? | Employer payroll |
| Earnings statement | Period, gross amount, fees and adjustments | Platform or contractor support |
| Statutory payment report | Does this type of payment fall within the rule, and is a copy offered? | Payer or tax office |
What can you do when no statement arrives?
- Download monthly or annual earnings statements from each platform. Ask official support how to recover missing periods.
- Match each period with bank deposits. Keep gross pay, fees, refunds and timing differences separate.
- Keep each payer in its own folder, alongside invoices and work expenses.
- Ask the payer which year and document you should expect, using its official channel. Send any My Number details only through its authorized process.
Payer, month and gross amount
Deposit date and differences
Work costs kept separately
Must a copy of the statutory report be sent to you?
For the remuneration-and-fees report described in the NTA FAQ, Japanese tax law does not require a copy to be issued to the recipient. A missing copy alone does not mean you had no income or no filing question. If a copy is provided, it must not show personal My Number details. Employee withholding slips follow different rules. Read NTA statutory-report FAQ Q3-1 (Japanese).
Where should you ask about an unexplained amount?
Give the payer the exact period and transaction through its official support channel. Your income category, bookkeeping and filing obligations depend on your own facts; consult a tax office or licensed tax professional. First check which languages the service offers: NTA tax consultation contact (Japanese).
Compare accounting tools if several payers are involved
A tool may help match monthly statements, deposits and costs. Compare import options, receipt storage, price and cancellation terms. Buying software does not create a statutory payment report for you.
Guide containing advertising: accounting software for delivery workers in Japan. Check current prices and eligibility on each official site before applying. The linked comparison is currently in Japanese.
Checked 21 October 2026. This page explains a review process and is not individual tax advice.