Do You Need to Pay Tax on Mercari Sales? Tax Guide for Foreigners in Japan [2026]
Japan's tax rules for flea market sales are nuanced — especially for foreigners. Here's the ¥200,000 rule, what counts as taxable income, and what deductions you can claim.
Furima Navi Team
Last updated: 2026-05-26T00:00:00+09:00
The ¥200,000 Rule — The Most Important Number
Japan has a specific exemption for salaried workers: if your 雑所得 (zatsushotoku — miscellaneous income) — which includes flea market profits — is under ¥200,000 NET for the year, you do not need to file a final tax return (確定申告).
⚠️ Critical: This exemption ONLY applies if you have a salary.
If you are a student, on a working holiday, self-employed, or have no regular salary income — the ¥200,000 exemption does NOT apply. All taxable income must be reported.
Personal Items vs Business Income
Selling your own personal belongings (不用品, fuyouhin — unwanted items) at or below their original price is generally not taxable. This includes cleaning out your closet, selling used clothes, or downsizing before a move.
Consistently buying items to resell at a profit (せどり, sedori — reselling) is treated as taxable 雑所得 (miscellaneous income) or 事業所得 (jigyoushotoku — business income) if conducted as a regular business. The line is intentionally vague, but consistent profit-making activity is the key indicator.
| Activity | Tax Status |
|---|---|
| Selling own clothes, books at below-purchase price | Not taxable (personal items at a loss) |
| Selling household goods you no longer need | Generally not taxable |
| Occasional reselling with small profit | Taxable as 雑所得 if net exceeds ¥200K (salaried) |
| Regular reselling / buying to resell | Taxable as 雑所得 or 事業所得 |
| Selling handmade goods consistently | Taxable as 事業所得 if ongoing business |
What Expenses Can You Deduct?
Platform commission (10%)
Deducted automatically — calculated on gross sales
Shipping costs
If seller-paid (送料込み), deduct actual shipping cost per item
Original purchase price of items sold
Must be able to document — receipts or bank records
Packaging materials
Bubble wrap, boxes, tape — if purchased specifically for selling
Business-related tools
Scale for weighing packages, label printer — if treating as business
The Filing Process for Foreigners
- 1
Get a My Number card (マイナンバーカード) from your local ward office (役所, yakusho) with your residence card.
- 2
Calculate net income: total Mercari proceeds − fees − shipping − purchase costs.
- 3
Access the NTA e-Tax system (国税庁 確定申告書等作成コーナー) at www.nta.go.jp
- 4
Select 所得税 (shotokuze — income tax) → 確定申告書 → enter income and deductions.
- 5
File online (e-Tax) or print and mail before March 15.
- 6
Pay any tax owed by March 15 to avoid 延滞税 (entaizei — late payment penalty).
🛠️ Free Tools
Tax Checklist for Foreigners → Do you need to file? Step-by-step interactive guideProfit Calculator → Track net income per sale for tax recordsFrequently Asked Questions
Q: Do foreigners need to pay tax on Mercari sales in Japan?
A: It depends. Salaried employees with under ¥200,000 net profit do not need to file. Non-salaried individuals must report all taxable income. Selling personal items at a loss is generally not taxable.
Q: What is the ¥200,000 rule?
A: Salaried employees with miscellaneous income under ¥200,000 NET are exempt from filing. The ¥200,000 is after deducting fees, shipping, and purchase costs.
Q: What expenses can I deduct?
A: Platform fees, shipping costs, original purchase price, and proportional business expenses (packaging materials). Keep receipts.
Q: When is the tax filing deadline?
A: 確定申告 filing period: February 16 to March 15, for the previous calendar year.
Q: Can foreigners use e-Tax?
A: Yes, with a My Number card (マイナンバーカード) obtained from your local ward office with your residence card.