Japanese Tax Calendar｜Annual Schedule for Tax Returns and Payments
An annual calendar that organizes, month by month, the deadlines for income tax, residence tax, and the various filings and payments. At a glance you can see the key dates that sole proprietors, employees, and corporations need to keep in mind. Use it as a check to prevent accidental missed payments (when a deadline falls on a weekend or public holiday, the next business day becomes the deadline).
EveryoneSole proprietorEmployeeCorporation
| When | Main procedures / deadlines | Who / notes |
|---|---|---|
| January | EmployeeSubmit the dependent deduction declaration for salary earners to your employer／EveryoneSubmit statutory records and salary payment reports (January 31) | Depreciable-asset filing is also due by January 31 (businesses) |
| February | Sole proprietorEmployeeIncome tax filing season opens (from February 16) | Refund claims can be filed from January |
| March | Sole proprietorEmployeeDeadline for filing and paying income tax (March 15)／Sole proprietors' consumption tax filing and payment (March 31)／Gift tax filing (March 15) | With account-transfer payment, the bank debit is in late April |
| April | EveryoneFixed asset tax and city planning tax, 1st installment (from June depending on the municipality)／IndividualsBank debit for account-transfer payment of income tax and consumption tax | Various systems for the new fiscal year begin |
| May | EveryonePayment of automobile tax and light vehicle tax (May 31)／CorporationFiling and payment for corporations with a March fiscal year-end (May 31) | The automobile tax payment slip arrives in early May |
| June | EveryoneNew fiscal year for residence tax begins (ordinary collection 1st installment; special collection starts from the June salary)／Fixed asset tax 1st installment (most municipalities) | The residence tax determination notice arrives |
| July | Sole proprietorIncome tax estimated prepayment 1st installment (July)／EmployeeAnnual renewal of labor insurance | Estimated prepayment applies to those whose prior-year tax was above a set amount |
| August | EveryoneResidence tax 2nd installment (ordinary collection)／Individual enterprise tax 1st installment | Individual enterprise tax applies when business income exceeds ¥2.9 million, etc. |
| September | EveryoneNothing in particular (mid-year) | A good time to consider tax-saving measures for the second half |
| October | EveryoneResidence tax 3rd installment (ordinary collection)／EmployeeYear-end adjustment guidance begins | Life insurance premium deduction certificates start to arrive |
| November | Sole proprietorIncome tax estimated prepayment 2nd installment (November)／Individual enterprise tax 2nd installment | Make final decisions on within-year expenses and equipment investment |
| December | EmployeeYear-end adjustment (submission of the various deduction declarations)／EveryoneDeadline for within-year Furusato Nozei donations (December 31)／Residence tax 4th installment | For Furusato Nozei, payments settled within the year count against that year's income |
Three major deadlines to keep in mind
① March 15: Income tax filing and payment, and gift tax filing
② May 31: Automobile tax payment (for March-fiscal-year corporations, filing and payment)
③ December 31: Deadline for within-year Furusato Nozei donations
※When a deadline falls on a weekend or public holiday, the next business day is the deadline. For some taxes (installment periods of fixed asset tax and residence tax), the payment months vary by municipality. Please confirm exact dates with the National Tax Agency and your local municipality's guidance.
Related pages
- How residence tax works and how it is calculated (details on payment timing)
- Tax return guide for employees／Tax return guide for sole proprietors
- Tax calculation tools (rough estimates for income tax, residence tax, and Furusato Nozei)