This is an English translation of our Japanese page. Dates and rules change; the Japanese version and official sources are authoritative.

Japan Tax Calendar: Filing and Payment Deadlines Through the Year

Q: When is cash flow tightest during the year?

For sole proprietors the pressure points are March (income tax and consumption tax), August (enterprise tax and residence tax) and November (prepayment and enterprise tax). March is hardest because income tax and consumption tax fall together.

A year-round calendar of filing and payment deadlines, laid out in three lanes — employees, sole proprietors and companies. Use it to avoid paying delinquency tax on something you simply forgot, and to check in a minute what this month requires. The current month is highlighted automatically. Deadlines falling on a weekend or public holiday move to the next business day.

Miss one of these three and it costs real money

15 March — income tax return and payment, and the gift tax return. A single day late triggers the additional tax for non-filing plus delinquency tax.
31 December — the cut-off for Furusato Nozei donations counted in that year. It is judged by the date payment completes, so a last-minute attempt risks a failed transaction.
Two months after your fiscal year end (companies) — corporate, local and consumption tax filing and payment. For a March year end that is 31 May, and it is the peak of the cash-flow year.

The year at a glance

Month	Employees	Sole proprietors and freelancers	Companies
January	Submit the dependant declaration to your employer (by the first salary of the year) Receive your withholding slip	Statutory payment records due (31 Jan) Salary payment reports to the municipality (31 Jan) Depreciable asset declaration (31 Jan) Withholding tax under the special payment rule, second half (20 Jan) Refund claims accepted from 1 January	Statutory records, salary reports, depreciable assets (31 Jan) Withholding tax under the special rule, second half (20 Jan) December year-end companies prepare their filing
February	Tax return filing opens (from 16 Feb) Medical expenses and the first year of the mortgage credit are claimed here	Income tax return filing opens (from 16 Feb) Fixed asset tax, 4th instalment in many municipalities	December year-end companies file and pay (around 28 Feb)
March	Tax return and payment deadline (15 Mar) Refunds arrive one to two months after filing	Income tax return and payment (15 Mar) Consumption tax return and payment for individuals (31 Mar) Gift tax return and payment (15 Mar) Blue return approval application (15 Mar for existing businesses)	March year-end companies begin closing work Plan director remuneration changes (within 3 months of the year start)
April	Fixed asset and city planning tax, 1st instalment (June in some areas)	Direct debit of income tax and consumption tax Fixed asset tax, 1st instalment	January year-end companies file and pay New fiscal year schemes take effect
May	Automobile tax payment (31 May) Residence tax is still withheld at the previous year's rate until May	Automobile tax payment (31 May) Residence tax and enterprise tax notices begin to arrive	March year-end companies file and pay (31 May) Automobile tax (31 May)
June	The residence tax year restarts (new amount withheld from the June salary) Check the residence tax determination notice when it arrives	Residence tax, 1st instalment (30 Jun) Fixed asset tax, 1st instalment in many municipalities	April year-end companies file and pay Switch special collection to the new year's amounts
July	Labour insurance annual renewal (10 Jul, handled by the employer) Social insurance base calculation report (10 Jul, handled by the employer)	Estimated income tax prepayment, 1st instalment (1–31 Jul) Withholding tax under the special rule, first half (10 Jul) Application to reduce the prepayment (by 15 Jul) Fixed asset tax, 2nd instalment	Withholding tax under the special rule, first half (10 Jul) Labour insurance renewal and base calculation report (10 Jul) May year-end companies file and pay
August	Residence tax, 2nd instalment (if paying directly)	Individual enterprise tax, 1st instalment (31 Aug) Residence tax, 2nd instalment (31 Aug)	June year-end companies file and pay March year-end companies prepare the interim filing due in November
September	No major deadline A good moment to revisit your Furusato Nozei limit, as the year's income becomes clearer	No major deadline Time to plan second-half equipment purchases and tax measures	July year-end companies file and pay Social insurance premiums change from the September calculation (paid in October)
October	Year-end adjustment paperwork starts circulating Life and earthquake insurance certificates arrive — do not lose them Residence tax, 3rd instalment	Residence tax, 3rd instalment (31 Oct) Start filing away your deduction certificates	August year-end companies file and pay Begin preparing the year-end adjustment
November	Return the year-end adjustment forms (internal deadlines cluster in mid-November) Attach the iDeCo contribution certificate	Estimated income tax prepayment, 2nd instalment (1–30 Nov) Individual enterprise tax, 2nd instalment (30 Nov) Application to reduce the prepayment (by 15 Nov) Finalise expenses and equipment purchases for the year	March year-end companies file and pay interim tax (30 Nov) September year-end companies file and pay Year-end adjustment processing
December	Year-end adjustment settled in the December salary Furusato Nozei cut-off for the year (31 Dec) Residence tax, 4th instalment	Furusato Nozei cut-off for the year (31 Dec) Check that mutual aid and iDeCo payments land within the year Stocktaking and closing preparation	Settle the year-end adjustment and issue withholding slips October year-end companies file and pay The following year's tax reform outline is published

Deadlines falling on a weekend or public holiday move to the next business day. Instalment months for fixed asset tax and residence tax vary between municipalities, so always check the payment notice you receive.

For companies, everything shifts with the fiscal year end

A company files within two months of the day after its fiscal year end. Work backwards from your own year end rather than from the calendar. Interim filing — required if the previous year's corporate tax exceeded ¥200,000 — is due within two months of the day after the first six months of the year.

Fiscal year end	Final filing and payment	Interim filing and payment	Shareholders' meeting
March	31 May	30 November	Late May
June	31 August	End of February	Late August
September	30 November	31 May	Late November
December	End of February	31 August	Late February

You can extend the filing deadline, but not the payment

If your articles of incorporation set the timing of the shareholders' meeting, you can apply for a one-month extension of the filing deadline. Only the filing is extended; interest tax accrues on late payment. Standard practice is to pay an estimated amount by the original deadline. Our corporate tax filing guide covers the procedure.

Four deadlines people overlook

1. The special payment rule for withholding tax (10 July and 20 January)

A business with fewer than ten employees can remit withholding tax twice a year instead of monthly: January to June by 10 July, and July to December by 20 January. Convenient — but six months of tax leaves at once, which hits cash flow hard if you have not set the money aside. It requires an application in advance.

2. Estimated prepayment and the reduction application (15 July and 15 November)

If last year's income tax reached ¥150,000, you prepay a third of it in July and again in November. If this year's income will clearly be lower, you can apply to reduce the prepayment. Paying in full after closing or scaling down the business — and then waiting a year for the refund — is a common and avoidable cash-flow mistake.

3. Blue return approval (within two months of starting a business)

The ¥650,000 blue return deduction requires prior approval. An existing business switching from the next tax year applies by 15 March of that year; a new business applies within two months of starting (or by 15 March if it started between 1 and 15 January). Forgetting this single form drops the deduction from ¥650,000 to ¥100,000.

4. Inheritance tax (ten months from learning of the death)

Inheritance tax runs from the day you learn the inheritance began, not from the calendar. The spousal tax credit and the small residential land special provision apply only if you file on time, so being late creates tax that would not otherwise exist. If the estate division is unresolved, file provisionally using the statutory shares.

What happens if you miss a deadline

"Only a little late" is not how tax deadlines work. Two kinds of penalty apply, and they apply at the same time.

Type	When it applies	Approximate burden
Delinquency tax	From the day after the statutory due date until payment, daily	A lower rate for the first two months, a higher rate thereafter (the rates are published each year)
Additional tax for non-filing	If you did not file by the deadline	15% on the first ¥500,000 of tax, 20% from ¥500,000 to ¥3m, 30% above ¥3m
Additional tax for under-declaration	If you declared too little and later amended	10% as a rule (15% on the part above the larger of the filed tax and ¥500,000)
Heavy additional tax	Where there was concealment or disguise	35% or 40%, where the conduct is judged serious

If you notice, file voluntarily first. Filing late of your own accord, before receiving notice of a tax audit, reduces the additional tax for non-filing (to 5% where the conditions are met, and in some cases — such as filing within a month — it may not apply at all). Leaving it and being found in an audit is the most expensive path. If you cannot pay at once, the tax office can arrange instalments.

Frequently asked questions

What if a deadline falls on a weekend or holiday?

It moves to the next business day, under Article 10 of the Act on General Rules for National Taxes. If 31 January is a Sunday, statutory records and the depreciable asset declaration are due on Monday 1 February. If you plan to pay over the counter at a bank, however, work back from the holiday and go early.

How does direct debit change the deadline?

The filing deadline is unchanged, but the money leaves your account in late April for income tax and individual consumption tax. That is roughly six weeks of breathing room. Note that an insufficient balance triggers delinquency tax from the day after the debit date, so confirm the balance the day before.

How long do I have to claim a refund?

A refund claim can be filed for five years from 1 January of the year following the tax year. You do not have to wait for 16 February — filing in a quiet January is more efficient if a refund is all you are claiming. Forgotten medical expenses or iDeCo contributions can also be recovered within five years.

When is cash flow tightest during the year?

For sole proprietors, the pressure points are March (income tax and consumption tax), August (enterprise tax and residence tax) and November (prepayment and enterprise tax). March is the hardest because income tax and consumption tax fall together, and businesses often run out of cash in the second or third year, when the consumption tax obligation first arises. Setting aside a fixed share of revenue in a separate account is the practical defence.

Tax return document checklist (printable and saved in your browser)
Filing guide for employees / for sole proprietors / corporate tax filing
Filing with e-Tax (screen-by-screen walkthrough and payment methods)
How residence tax works (payment timing and the prior-year trap)
Tax calculators (income tax, residence tax and Furusato Nozei estimates)

Sources and official information

This page is for general information only and is not tax advice. Due dates, rates and penalty percentages are subject to revision. For individual matters, consult your tax office or a licensed tax accountant.