Japan public holidays 2026, consumption tax rate and tax data
Japan: consumption tax rate 10% since 1 Oct 2019; 18 public holidays in 2026 (next: Culture Day (Bunka no Hi), 3 Nov 2026); corporate tax rate 23.2%; minimum wage 1023 JPY/hour; policy interest rate 1.25%; inflation rate (CPI) 1.9% , year-on-year, all items.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency JPY.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Japan's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "JP", "series": "vat", "value": 10, "unit": "percent", "effective_from": "2019-10-01", "last_confirmed": "2026-09-12", "source": { "name": "National Tax Agency, Tax Answer No. 6303 'Shohizeiritsu-to' (consumpt…", "url": "https://www.nta.go.jp/taxes/shiraberu/taxanswer/shohi/6303.htm" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"jp","amount":1000}.
Japan public holidays 2026
18 days in 2026; next: Culture Day (Bunka no Hi) on 3 Nov 2026. Official source: Cabinet Office, 'Kokumin no shukujitsu ni tsuite' (national holidays overview and 2026… · last verified 30 Jul 2026
Fixed by law 11 Confirmed 5 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day (Ganjitsu) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 12 Jan 2026 Mon | Coming of Age Day (Seijin no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Feb 2026 Wed | National Foundation Day (Kenkoku Kinen no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Feb 2026 Mon | Emperor's Birthday (Tenno Tanjobi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 20 Mar 2026 Fri | Vernal Equinox Day (Shunbun no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 29 Apr 2026 Wed | Showa Day (Showa no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 3 May 2026 Sun | Constitution Memorial Day (Kenpo Kinenbi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 4 May 2026 Mon | Greenery Day (Midori no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 5 May 2026 Tue | Children's Day (Kodomo no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 6 May 2026 Wed | Substitute holiday for Constitution Memorial Day (furikae kyujitsu, Art. 3(2)) | Substitute | Cabinet Office, 'Kokumin no shukujitsu… |
| 20 Jul 2026 Mon | Marine Day (Umi no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Aug 2026 Tue | Mountain Day (Yama no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 21 Sep 2026 Mon | Respect for the Aged Day (Keiro no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 22 Sep 2026 Tue | National holiday (kokumin no kyujitsu, Art. 3(3) bridge day) | Substitute | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Sep 2026 Wed | Autumnal Equinox Day (Shubun no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 12 Oct 2026 Mon | Sports Day (Supotsu no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 3 Nov 2026 Tue | Culture Day (Bunka no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Nov 2026 Mon | Labor Thanksgiving Day (Kinro Kansha no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
2027 dates already held (17)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day (Ganjitsu) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Jan 2027 Mon | Coming of Age Day (Seijin no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Feb 2027 Thu | National Foundation Day (Kenkoku Kinen no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Feb 2027 Tue | Emperor's Birthday (Tenno Tanjobi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 21 Mar 2027 Sun | Vernal Equinox Day (Shunbun no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 22 Mar 2027 Mon | Substitute holiday for Vernal Equinox Day (furikae kyujitsu, Art. 3(2)) | Substitute | Cabinet Office, 'Kokumin no shukujitsu… |
| 29 Apr 2027 Thu | Showa Day (Showa no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 3 May 2027 Mon | Constitution Memorial Day (Kenpo Kinenbi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 4 May 2027 Tue | Greenery Day (Midori no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 5 May 2027 Wed | Children's Day (Kodomo no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 19 Jul 2027 Mon | Marine Day (Umi no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Aug 2027 Wed | Mountain Day (Yama no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 20 Sep 2027 Mon | Respect for the Aged Day (Keiro no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Sep 2027 Thu | Autumnal Equinox Day (Shubun no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 11 Oct 2027 Mon | Sports Day (Supotsu no Hi) | Confirmed | Cabinet Office, 'Kokumin no shukujitsu… |
| 3 Nov 2027 Wed | Culture Day (Bunka no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
| 23 Nov 2027 Tue | Labor Thanksgiving Day (Kinro Kansha no Hi) | Fixed by law | Cabinet Office, 'Kokumin no shukujitsu… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Japan value
Rate schedules and breakdowns
Withholding tax rates
15.315–20.42% across 5 withholding taxes — no single rate · in force from 2013-01-01 · Official source: NTA Tax Answer No.2884 非居住者等に対する源泉徴収・源泉徴収の税率 (Withholding on non-residents -… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends - unlisted / other (配当等) | 20.42 | dividends other than listed-share dividends paid to non-residents and foreign corporations (20% income tax x 1.021 reconstruction surtax) | 2013-01-01 | NTA Tax Answer No.2884: その他の配当等… |
| 20.42% has applied since the reconstruction surtax began on 1 January 2013; the underlying income-tax rate is 20%. | |||||
| dividends-listed | Dividends - listed shares (上場株式等の配当等) | 15.315 | dividends on listed shares etc. paid to non-residents and foreign corporations (15% income tax x 1.021 reconstruction surtax) | 2014-01-01 | NTA Tax Answer No.2884: 上場株式等の配当等… |
| A statutory reduced class for listed-share dividends (excluding large shareholders), not a treaty rate. | |||||
| interest | Interest - bonds and deposits (利子等) | 15.315 | interest on bonds and bank deposits etc. (利子等) paid to non-residents and foreign corporations (15% income tax x 1.021 reconstruction surtax) | 2013-01-01 | NTA Tax Answer No.2884: 利子等… |
| Certain non-resident holdings of Japanese government bonds through the book-entry system are exempt under separate special measures; that exemption is a qualification regime, not a rate. | |||||
| interest-loans | Interest on loans (貸付金の利子) | 20.42 | interest on loans used in a business in Japan, paid to non-residents and foreign corporations (20% income tax x 1.021 reconstruction surtax) | 2013-01-01 | NTA Tax Answer No.2884: 貸付金の利子… |
| Loan interest is a separate domestic-source head from bond/deposit interest and carries the 20% base rate. | |||||
| royalties | Royalties (使用料等) | 20.42 | royalties for industrial property rights, know-how, copyrights etc. used in a business in Japan, paid to non-residents and foreign corporations (20% income tax x 1.021 reconstruction surtax) | 2013-01-01 | NTA Tax Answer No.2884: 工業所有権、著作権等の使用料等… |
| Fees for personal services rendered in Japan (人的役務の提供事業の対価) are also withheld at 20.42% under the same table; Japan has no separate technical-service withholding head beyond this. | |||||
Personal income tax (national, progressive bands)
5–45% across 7 bands · in force from 2015-01-01 · Official source: National Tax Agency, Tax Answer No. 2260 'Shotokuzei no zeiritsu' (income tax… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1950000 | 5 |
| 1950000 | 3300000 | 10 |
| 3300000 | 6950000 | 20 |
| 6950000 | 9000000 | 23 |
| 9000000 | 18000000 | 33 |
| 18000000 | 40000000 | 40 |
| 40000000 | — | 45 |
Statutory social-insurance contributions
0–18.3% across 7 contribution branches · in force from 2026-04-01 · Official source: 厚生年金保険法 (Act No. 115 of 1954) arts. 81(4) and 82(1), with Japan Pension Service… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| kosei_nenkin | Employees' Pension Insurance / 厚生年金保険 (kosei nenkin hoken) | 18.3 | 9.15 | 9.15 | percent | 標準報酬月額 (standard monthly remuneration) — the employee's remuneration mapped onto a 32-grade table running from grade 1 at 88,000 yen to grade 32 at 650,000 yen, PLUS 標準賞与額 (standard bonus amount) on each bonus, being the bonus rounded down to the nearest 1,000 yen and capped at 1,500,000 yen PER PAYMENT. Remuneration for grading purposes is total pay including commuting allowance and most in-kind benefits, fixed at the annual 定時決定 (April–June average, applied September to the following August) and re-fixed on a 随時改定 when fixed pay moves by two or more grades. | JPY |
| THE 18.3% IS A HARD STATUTORY CONSTANT, NOT AN ANNUAL RATE. It has not moved since 1 September 2017 and the Act schedules no further step — do not look for an April uprating and do not index it. The 50/50 split is statutory, not customary. TWO SEPARATE CEILINGS, AND ENGINES… | |||||||
| kenko_hoken | Health Insurance / 健康保険 (kenko hoken) — Kyokai Kenpo, TOKYO prefectural rate (reference case) | 9.85 | 4.925 | 4.925 | percent | 標準報酬月額 (standard monthly remuneration) on the HEALTH-INSURANCE grade table: 50 grades from grade 1 at 58,000 yen to grade 50 at 1,390,000 yen. Plus 標準賞与額 on bonuses, capped at a CUMULATIVE 5,730,000 yen across the year running 1 April to 31 March. | JPY |
| THERE IS NO NATIONAL HEALTH-INSURANCE RATE IN JAPAN. The rate is fixed prefecture by prefecture and recalculated every year. Tokyo's 9.85% is served here as the named reference case. FY2026 spread: LOWEST Niigata 9.21%, HIGHEST Saga 10.55%, national average 9.90% (down 0.1 point… | |||||||
| kaigo_hoken | Long-Term Care Insurance / 介護保険 (kaigo hoken) — Category 2 insured persons aged 40 to 64 | 1.62 | 0.81 | 0.81 | percent | The same 標準報酬月額 and 標準賞与額 as health insurance (50 grades, 58,000 to 1,390,000 yen; bonus cap 5,730,000 yen cumulative per April–March year). Levied ONLY for months in which the employee is a 第2号被保険者, i.e. aged 40 or over and under 65. | JPY |
| UNLIKE HEALTH INSURANCE, THIS RATE IS UNIFORM NATIONWIDE — 1.62% everywhere, added on top of whatever the prefectural health rate is. It is an AGE-CONDITIONED branch and both edges are traps. It STARTS in the month the employee turns 40 (precisely, from the month containing the… | |||||||
| kodomo_kosodate_shienkin | Child and Child-rearing Support Levy / 子ども・子育て支援金 (kodomo kosodate shienkin) | 0.23 | 0.115 | 0.115 | percent | The same 標準報酬月額 and 標準賞与額 as health insurance. Levied on ALL insured employees regardless of age and regardless of whether they have children. | JPY |
| NEW BRANCH — IT DOES NOT EXIST IN ANY PRE-2026 PAYROLL TABLE. Collection began with the APRIL 2026 salary month (May 2026 remittance). An engine carrying a Japanese payroll table built before 2026 is missing this line entirely and under-deducts by 0.115% of the health-insurance… | |||||||
| koyo_hoken | Employment Insurance / 雇用保険 (koyo hoken) — 一般の事業 (general business) | 1.35 | 0.5 | 0.85 | percent | 賃金総額 — the TOTAL wages actually paid in the period, including bonuses, overtime and most allowances. There is NO grade table and NO ceiling: the rate applies to every yen of wages. Computed on actual pay, not on 標準報酬月額. | JPY |
| THE SPLIT IS DELIBERATELY UNEQUAL AND THE ASYMMETRY IS STRUCTURAL, NOT A ROUNDING. Employee and employer each pay 5/1,000 toward 失業等給付・育児休業給付 (unemployment and childcare-leave benefits); the employer alone pays a further 3.5/1,000 for 雇用保険二事業, the employment-stabilisation and… | |||||||
| rosai_hoken | Workers' Accident Compensation Insurance / 労災保険 (rosai hoken) — employer-only, risk-rated by industry | — | 0 | — | percent | 賃金総額 — total wages paid to all workers in the insurance year, with no ceiling. For certain construction and forestry projects the base is instead derived from the contract price via a prescribed 労務費率 (labour-cost ratio) rather than from actual wages. | JPY |
| NO SINGLE NATIONAL RATE — rate_employer is deliberately null. The tariff is risk-rated across 54 industry categories (業種番号) in the 労災保険率表 effective 1 April 2024, CONFIRMED UNCHANGED for FY2026. VERIFIED RANGE, read directly off the Ministry's own rate table: LOWEST 2.5/1,000… | |||||||
| ippan_kyoshutsukin | Asbestos Relief General Contribution / 一般拠出金 (ippan kyoshutsukin) — employer-only | 0.002 | 0 | 0.002 | percent | 賃金総額 — the same total-wages base as workers' accident insurance, rounded down to the nearest 1,000 yen. No ceiling. | JPY |
| Tiny but genuinely mandatory, and routinely missing from payroll models. 0.02/1,000 of total annual wages — an employer with a 100 million yen payroll owes 2,000 yen. EMPLOYER-ONLY and never deducted from wages. FLAT ACROSS ALL INDUSTRIES, unlike the 労災 tariff it is filed… | |||||||
By subdivision
| Code | Name | Value | Source | Last verified |
|---|---|---|---|---|
| JP-01 | Hokkaido / 北海道 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-02 | Aomori / 青森県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-03 | Iwate / 岩手県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-04 | Miyagi / 宮城県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-05 | Akita / 秋田県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-06 | Yamagata / 山形県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-07 | Fukushima / 福島県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-08 | Ibaraki / 茨城県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-09 | Tochigi / 栃木県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-10 | Gunma / 群馬県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-11 | Saitama / 埼玉県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-12 | Chiba / 千葉県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-13 | Tokyo / 東京都 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-14 | Kanagawa / 神奈川県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-15 | Niigata / 新潟県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-16 | Toyama / 富山県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-17 | Ishikawa / 石川県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-18 | Fukui / 福井県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-19 | Yamanashi / 山梨県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-20 | Nagano / 長野県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-21 | Gifu / 岐阜県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-22 | Shizuoka / 静岡県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-23 | Aichi / 愛知県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-24 | Mie / 三重県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-25 | Shiga / 滋賀県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-26 | Kyoto / 京都府 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-27 | Osaka / 大阪府 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-28 | Hyogo / 兵庫県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-29 | Nara / 奈良県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-30 | Wakayama / 和歌山県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-31 | Tottori / 鳥取県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-32 | Shimane / 島根県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-33 | Okayama / 岡山県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-34 | Hiroshima / 広島県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-35 | Yamaguchi / 山口県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-36 | Tokushima / 徳島県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-37 | Kagawa / 香川県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-38 | Ehime / 愛媛県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-39 | Kochi / 高知県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-40 | Fukuoka / 福岡県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-41 | Saga / 佐賀県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-42 | Nagasaki / 長崎県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-43 | Kumamoto / 熊本県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-44 | Oita / 大分県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-45 | Miyazaki / 宮崎県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-46 | Kagoshima / 鹿児島県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
| JP-47 | Okinawa / 沖縄県 | 1 additional day | 全国健康保険協会（協会けんぽ）「令和8年度都道府県単位保険料率」— the… | last verified 11 Aug 2026 |
Tax filing deadlines
10 deadline rules · in force from — · Official source: 10 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| ct-return-annual-corporate | vat | return_and_payment | Consumption tax final return and payment — corporations (課税期間 = business year) | annual | 課税事業者 (taxable enterprises) — corporations, whose 課税期間 is the 事業年度 | primary | 2026-10-28 | No.6601 申告と納税｜国税庁 タックスアンサー |
| Statute: 'within 2 months from the day following the end of the taxable period'. Encoded as last day of the 2nd month after the period end, which is exact only when the business year ends on a month end (the norm); for a non-month-end year end the true date is the same… | ||||||||
| ct-return-annual-individual | vat | return_and_payment | Consumption tax final return and payment — individual businesses (calendar year) | annual | 個人事業者 (individual businesses), 12月31日の属する課税期間 | primary | 2026-10-28 | No.6601 申告と納税｜国税庁 タックスアンサー |
| Extended from the general 2-month rule to 31 March of the following year for individuals. | ||||||||
| ct-interim-semiannual | vat | provisional_return | Consumption tax interim return and payment — once a year (prior-year tax over ¥480,000 up to ¥4,000,000) | semiannual | 直前の課税期間の確定消費税額が48万円超から400万円以下の事業者 (年1回) | primary | 2026-10-28 | No.6609 中間申告の方法｜国税庁 タックスアンサー |
| Only the first half-year is an interim; the second half-year occurrence coincides with the final return (ct-return-annual-*), so ignore it. Individuals use the calendar year (year_end 12-31). Day 'last' encoding assumes a month-end year end. Payment is due with the interim… | ||||||||
| ct-interim-quarterly | vat | provisional_return | Consumption tax interim return and payment — three times a year (prior-year tax over ¥4,000,000 up to ¥48,000,000) | quarterly | 直前の課税期間の確定消費税額が400万円超から4,800万円以下の事業者 (年3回) | primary | 2026-10-28 | No.6609 中間申告の方法｜国税庁 タックスアンサー |
| Interims for the first three quarters of the taxable period; the fourth quarter is covered by the final return. Individuals use the calendar year (year_end 12-31). Payment is due with the interim return. | ||||||||
| ct-interim-monthly | vat | provisional_return | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) | monthly | 直前の課税期間の確定消費税額が4,800万円超の事業者 (年11回) | primary | 2026-10-28 | No.6609 中間申告の方法｜国税庁 タックスアンサー |
| Exceptions not expressible here: for corporations the first month's interim is due within 2 months after 2 months have elapsed from the start of the taxable period (i.e. together with the second month's); for individuals Jan–Mar interims are all due 31 May. The 12th month is… | ||||||||
| gensen-monthly | paye | payment | Withholding income tax (源泉所得税) on salaries — monthly remittance | monthly | 源泉徴収義務者 (withholding agents) paying salaries — general rule | primary | 2026-10-28 | No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例｜国税庁 |
| Period is the month in which salary was actually paid. Includes 復興特別所得税 (and from 2027 防衛特別所得税). Employers with fewer than 10 regular salaried staff may obtain approval for semiannual payment (gensen-semiannual-*). No separate monthly return; the 納付書 (徴収高計算書) accompanies payment. | ||||||||
| gensen-semiannual-jan-jun | paye | payment | Withholding income tax — semiannual special (納期の特例), January–June withholdings | annual | 給与の支給人員が常時10人未満の源泉徴収義務者 with approved 納期の特例 | primary | 2026-10-28 | No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例｜国税庁 |
| Semiannual regime split into two annual rules because the two halves have different due days (10 July and 20 January). | ||||||||
| gensen-semiannual-jul-dec | paye | payment | Withholding income tax — semiannual special (納期の特例), July–December withholdings | annual | 給与の支給人員が常時10人未満の源泉徴収義務者 with approved 納期の特例 | primary | 2026-10-28 | No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例｜国税庁 |
| Due 20 January of the following year. | ||||||||
| cit-return-annual | cit | return_and_payment | Corporation tax (法人税) final return and payment | annual | 内国法人 (domestic corporations) | primary | 2026-10-28 | 法人税法 (e-Gov法令検索) |
| Statute: within two months from the day following the last day of the business year. Encoded as last day of the 2nd month after year end — exact only when the business year ends on a month end. year_end 03-31 is the most common business year end, not a statutory default. 第75条の2… | ||||||||
| cit-interim | cit | provisional_return | Corporation tax interim (中間申告) return and payment | annual | 内国法人である普通法人 whose business year exceeds six months (not required where the prior-year-based amount is ¥100,000 or less) | primary | 2026-10-28 | 法人税法 (e-Gov法令検索) |
| Statute: within two months from the day on which six months have elapsed from the start of the business year. For a 12-month year starting on the 1st of a month this is the last day of the 8th month of the year (e.g. FY Apr–Mar → 30 November). Encoded as nth_month_of_year month… | ||||||||
Email me when a Japan value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other Asian countries: Policy interest rate · Statutory interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · Tax filing deadlines
Use it from code
# Free — the full catalogue of what we hold
curl https://asiaref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://asiaref.dev/v1/jp/vat
# Change feed (free) — what moved, and when we last checked
curl https://asiaref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.