Flea Market Tax Checklist
For foreign residents selling on Mercari Japan
0/17 items reviewed
🗾1. Determine Your Residency Status
KEYConfirm you are a Japanese tax resident (居住者 kyojusha)
Check your tax treaty status
💰2. Calculate Your Flea Market Income
KEYTotal up all proceeds received from Mercari / Yahoo / Rakuma this fiscal year
Subtract platform fees, shipping costs, and item purchase costs
Determine if your sales are "personal items" or "business income"
🎯3. Check the ¥200,000 Threshold
KEYIf your NET flea market income is under ¥200,000 → generally no filing required (if salaried employee)
KEYIf your NET income is ¥200,000 or more → filing required
If you have no regular salary (self-employed, student, unemployed) → all income is reportable
📁4. Record-Keeping
Save screenshots or CSV exports of all transactions from Mercari / Yahoo / Rakuma
Keep receipts for items you purchased to resell
Record shipping costs paid for each sale
Record any business-related expenses (packaging materials, storage, etc.)
📝5. Filing (If Required)
Get a My Number card (マイナンバーカード) — needed for online filing
KEYUse the NTA e-Tax system (国税庁 確定申告書等作成コーナー) for online filing
Filing period: February 16 to March 15 (for the previous calendar year)
If you owe tax, pay by March 15 to avoid a late penalty (延滞税 entaizei)
Consider consulting a tax accountant (税理士 zeirishi) if your situation is complex