This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese tax law.
Direct debit tax payment (furikae nozei) lets you have income tax and consumption tax taken automatically from your own bank account instead of paying with a payment slip. Its biggest advantage is that the debit date falls about one month after the statutory due date. In 2026 it is 23 April for income tax and 30 April for consumption tax, so you do not have to have the cash ready at the same time as your March filing. If the debit fails because of insufficient funds, however, late-payment tax (delinquent tax) is charged retroactively from the day after the statutory due date, not from the debit date. This article sets out the 2026 and 2027 debit dates, the application deadline, what to do when a debit fails, and the re-filing required after a move, using National Tax Agency (NTA) materials.
Conclusion: the 2026 and 2027 debit dates are in this table
| Tax and category | Statutory due date | Debit date (direct debit) |
|---|---|---|
| Income tax, 2025 (Reiwa 7) final return | 16 March 2026 (Mon) | 23 April 2026 (Thu) |
| Income tax, 2025 (Reiwa 7) deferred portion | 1 June 2026 (Mon) | 1 June 2026 (Mon) |
| Consumption tax, 2025 (Reiwa 7) final return | 31 March 2026 (Tue) | 30 April 2026 (Thu) |
| Income tax, 2026 (Reiwa 8) estimated tax prepayment, 1st instalment | 31 July 2026 (Fri) | 31 July 2026 (Fri) |
| Income tax, 2026 (Reiwa 8) estimated tax prepayment, 2nd instalment | 30 November 2026 (Mon) | 30 November 2026 (Mon) |
| Income tax, 2026 (Reiwa 8) final return | 15 March 2027 (Mon) | Mid to late April 2027 (to be announced once fixed) |
| Consumption tax, 2026 (Reiwa 8) final return | 31 March 2027 (Wed) | Mid to late April 2027 (to be announced once fixed) |
Source: National Tax Agency, "Due dates (statutory due dates) and debit dates for the main national taxes" [NTA]. For estimated tax prepayments the due date and the debit date are the same day; only the final-return amounts are shifted about one month later. The NTA states that the debit dates for the 2026 (Reiwa 8) final returns will be posted once fixed, so this page will be updated after they are announced.
In April 2026 there are two debits within one week: income tax on the 23rd and consumption tax on the 30th. If you use both, put the combined amount into the account by the middle of April.
How direct debit tax payment works, and which taxes it covers
It covers two things: self-assessed income tax together with special income tax for reconstruction, and consumption tax together with local consumption tax (for sole proprietors). It cannot be used for corporation tax, withholding income tax, resident tax or enterprise tax. Once you have applied, it continues automatically in later years as long as you do not file a change of account or a cancellation, and as long as the tax office with jurisdiction over you does not change [NTA G-2-1].
Applying: the request form by the due date, or filed together with your return through e-Tax
The NTA instructs taxpayers to "prepare the Request for Account Transfer and for Sending of Payment Slips (the transfer request form) by the due date of the national tax for which you wish to use direct debit, and submit it to the tax office with jurisdiction over your place of tax payment or to the financial institution entered on the request form" [NTA G-2-1]. In other words, if you want your 2025 (Reiwa 7) income tax debited on 23 April, submitting the request form by 16 March is in time.
| How to submit | Features |
|---|---|
| e-Tax (online submission) | Can be submitted as part of the online return preparation flow. No seal on paper required. Limited to accounts at participating financial institutions |
| Paper form to the tax office | Print the request form, fill it in and affix the seal registered with your bank, then submit it to the tax office in person or by post |
| Paper form to the financial institution | Submit it at the counter of the bank holding the account. The bank forwards it to the tax office |
- The account must be in your own name. Accounts in a family member's name or a company's name cannot be used.
- Some online-only banks are not supported. Check first whether your bank can be entered in the financial institution field of the request form.
- No receipt is sent after the debit. You confirm the result in your passbook or banking app (if you need proof of payment, request a tax payment certificate).
When the debit fails for insufficient funds: late-payment tax runs from the day after the statutory due date
This is the most misunderstood point. Even though the debit date is 23 April, if the debit cannot be made, late-payment tax is calculated not from 24 April but from the day after 16 March, the statutory due date [NTA G-2-1]. The "one month of grace" that direct debit gives you is a benefit granted only when the debit goes through.
If 300,000 yen of income tax is not debited on 23 April 2026 because of insufficient funds and is paid on 20 May
Late-payment tax period: 17 March to 20 May, 65 days (not from 24 April)
2026 rate: for the first two months from the day after the due date, 2.8% per year [NTA late-payment tax rates]
Late-payment tax: 300,000 yen x 2.8% x 65/365 = 1,495 yen -> 1,400 yen (amounts under 100 yen are dropped; nothing is collected if the calculated amount is under 1,000 yen)
After two months the rate jumps to 9.1% per year. Any part that slips past 16 May is charged at the higher rate.
Once you notice the debit has failed, remember that there is no second attempt, so you must pay yourself. The options are:
- Direct payment through e-Tax or internet banking - you can pay the same day. This is the fastest way to stop late-payment tax.
- Credit card payment or smartphone app payment - there are fees and ceilings, but you can do it from home. For a comparison of the methods see cashless tax payment.
- Get a payment slip at the tax office and pay at a bank or convenience store - reliable but slow.
Late-payment tax is not collected if the calculated amount comes to less than 1,000 yen. On a tax bill of 300,000 yen, paying within about 43 days of the day after the statutory due date (around the end of April) keeps the calculation below 1,000 yen. So if you notice on 23 April that the debit failed and pay within a few days, the late-payment tax is effectively zero. The tax itself must still be paid, and leaving it unpaid leads to reminders and enforcement action.
Moving house, changing accounts, or stopping direct debit
- You moved and your tax office changed - the NTA states that "if the tax office with jurisdiction over your place of tax payment changes because of a move or similar, you must submit a new request for account transfer to the new tax office". Instead of the request form, you can also continue by marking the "request to continue direct debit" (furikae keizoku kibo) box on your tax return [NTA G-2-1]. If you do nothing, the new tax office has no direct debit registration, a payment slip arrives and you pay yourself. For the other procedures that come with a move, see taxes and procedures in the year you move.
- You want to change accounts - submit a new request form for the new account. Doing this before you close the old account avoids a missed debit on the next date.
- You want to stop direct debit - submit a cancellation request. Until you do, the debit continues automatically the following year as well, so take care in the year you close your business.
- You want to reduce your estimated prepayment - separately from the debit, you can apply by 15 July for a reduction of the estimated prepayment amount. If the reduction is approved, the amount debited falls too. For how it works, see estimated tax prepayment.
Who direct debit suits, and who it does not
It suits you if
- Finding both the filing and the cash in March is hard (you gain a month, to the end of April)
- You worry about forgetting the estimated prepayments (they are debited automatically)
- You file with the same tax office every year
It does not suit you if
- You are not good at watching your account balance (a failed debit wipes out the grace period)
- You want to pay with credit card points (direct debit earns no points)
- You want a receipt for every payment (none is issued for a debit)
Credit card payment carries a settlement fee (roughly 80-odd yen per 10,000 yen of tax), while direct debit is free. Unless your card's reward rate beats that fee rate, direct debit comes out ahead.
What to do today
- Put the debit dates in your calendar. For 2026: 23 April, 30 April, 31 July and 30 November.
- If you moved last year, check whether you filed a transfer request with the new tax office. If not, mark the "request to continue direct debit" box on your next return.
- Make it a habit to check your balance one week before each debit date. A failed debit means late-payment tax back to the day after the due date.
Frequently asked questions
If I apply for direct debit in time for the final return deadline, can I use it from that year?
Yes. The NTA instructs taxpayers to submit the request form by the due date of the national tax concerned. For 2025 (Reiwa 7) income tax, submitting the request form by 16 March 2026 is in time for the debit on 23 April. If you file through e-Tax, the request form can be submitted within the online return preparation flow.
The debit failed because of insufficient funds. Will they try again?
There is no second attempt. You have to pay yourself, and late-payment tax is calculated from the day after the statutory due date, not from the debit date. Direct payment through e-Tax or internet banking lets you pay the same day, so paying on the day you notice is the way to keep late-payment tax down.
I moved and my tax office changed. Is direct debit carried over automatically?
It is not. Either submit a new transfer request form to the new tax office, or mark the "request to continue direct debit" box on your tax return. If you do neither, the new tax office will send you a payment slip and you will have to pay yourself.
Are estimated tax prepayments also debited?
Yes. If you use direct debit for income tax, the first instalment (31 July) and the second instalment (30 November) of the estimated prepayment are taken automatically from the same account. For prepayments the due date and the debit date are the same day, so there is no one-month grace period as there is for the final return.
References (sources)
This article is based on the materials below. Debit dates change every year, so check the latest list before you file.
Note: this article is general information, not tax advice. The late-payment tax example is an approximation. For individual cases, check with the tax office or a tax accountant.
