Regional tax offices nationwide began accepting 2004 income tax returns Wednesday.

Actress Yukie Nakama, who appears on promotional posters for the National Tax Agency, filed her return at the Kyobashi tax office in Tokyo -- one of the 524 regional tax offices receiving returns.

People who are self-employed, including business owners, doctors, lawyers and farmers, as well as workers who earn more than 20 million yen a year must file their own income tax returns by March 15. People who earned additional income in the past year through the sale of real estate must also file their own returns.

People who spent 100,000 yen or more in medical expenses last year and those who have purchased homes with bank loans are eligible for tax refunds and should also file tax returns themselves.