Japan Tax filing deadlines
Japan Tax filing deadlines: 10 deadline rules held, cited to 10 rules, each cited to its own official source; series-level citation is the first VAT rule's: No.6601 申告と納税｜国税庁 タックスアンサー. Last checked against the official source on 13 Oct 2026.
Official source: 10 rules, each cited to its own official source; series-level citation is the first VAT rule's: No.6601 · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Japan for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 10 deadline rules |
|---|---|
| In force from | — |
| Official source | 10 rules, each cited to its own official source; series-level citation is the first VAT rule's: No.6601 申告と納税｜国税庁 タックスアンサー |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://asiaref.dev/v1/jp/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/jp/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/jp/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | Consumption tax final return and payment — corporations (課税期間 = business year) 課税事業者 (taxable enterprises) — corporations, whose 課税期間 is the 事業年度 | annual | last day of the 2nd month after the period ends | moves to the next business day | No.6601 申告と納税｜国税庁 タックスアンサー “その課税期間の終了の日の翌日から2か月以内に、納税地を所轄する税務署長に消費税の確定申告書を提出するとともに、その税金を納付しなければなりません” | 2026-10-13 |
| VAT / GST | Consumption tax final return and payment — individual businesses (calendar year) 個人事業者 (individual businesses), 12月31日の属する課税期間 | annual | 31st day of the 3rd month after the period ends | moves to the next business day | No.6601 申告と納税｜国税庁 タックスアンサー “個人事業者の12月31日の属する課税期間の消費税の確定申告と納税の期限は2月末日ではなく、3月31日” | 2026-10-13 |
| VAT / GST | Consumption tax interim return and payment — once a year (prior-year tax over ¥480,000 up to ¥4,000,000) 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) | semiannual | last day of the 2nd month after the period ends | moves to the next business day | No.6609 中間申告の方法｜国税庁 タックスアンサー “中間申告提出・納付期限 各中間申告の対象となる期間の末日の翌日から2か月以内” | 2026-10-13 |
| VAT / GST | Consumption tax interim return and payment — three times a year (prior-year tax over ¥4,000,000 up to ¥48,000,000) 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) | quarterly | last day of the 2nd month after the period ends | moves to the next business day | No.6609 中間申告の方法｜国税庁 タックスアンサー “中間申告提出・納付期限 各中間申告の対象となる期間の末日の翌日から2か月以内” | 2026-10-13 |
| VAT / GST | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) 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) | monthly | last day of the 2nd month after the period ends | moves to the next business day | No.6609 中間申告の方法｜国税庁 タックスアンサー “上記1か月分以後の10か月分→中間申告対象期間の末日の翌日から2か月以内” | 2026-10-13 |
| PAYE / payroll withholding | Withholding income tax (源泉所得税) on salaries — monthly remittance 源泉徴収義務者 (withholding agents) paying salaries — general rule | monthly | 10th day of the following month | moves to the next business day | 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 “給与などを実際に支払った月の翌月10日までに国に納めなければなりません” | 2026-10-13 |
| PAYE / payroll withholding | Withholding income tax — semiannual special (納期の特例), January–June withholdings 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 | annual | 10th day of month 7 of the tax year | moves to the next business day | 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 “その年の1月から6月までに源泉徴収した所得税および復興特別所得税は7月10日” | 2026-10-13 |
| PAYE / payroll withholding | Withholding income tax — semiannual special (納期の特例), July–December withholdings 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 | annual | 20th day of the following month | moves to the next business day | 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 “7月から12月までに源泉徴収した所得税および復興特別所得税は翌年1月20日” | 2026-10-13 |
| Corporate income tax | Corporation tax (法人税) final return and payment 内国法人 (domestic corporations) | annual | last day of the 2nd month after the period ends | moves to the next business day | 法人税法 (e-Gov法令検索) “内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない” | 2026-10-13 |
| Corporate income tax | Corporation tax interim (中間申告) return and payment 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) | annual | last day of month 8 of the tax year | moves to the next business day | 法人税法 (e-Gov法令検索) “開始の日以後六月を経過した日（以下この条において「六月経過日」という。）から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-13 | Withholding income tax (源泉所得税) on salaries — monthly remittance | 2026-09-01 – 2026-09-30 | 2026-10-10 2026-10-10 Saturday; 2026-10-11 Sunday; 2026-10-12 Sports Day (Supotsu no Hi) |
| 2026-11-02 | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) | 2026-08-01 – 2026-08-31 | 2026-10-31 2026-10-31 Saturday; 2026-11-01 Sunday |
| 2026-11-10 | Withholding income tax (源泉所得税) on salaries — monthly remittance | 2026-10-01 – 2026-10-31 | — |
| 2026-11-30 | Corporation tax interim (中間申告) return and payment (instalment 1 of 1) | 2026-04-01 – 2027-03-31 | — |
| 2026-11-30 | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) | 2026-09-01 – 2026-09-30 | — |
| 2026-11-30 | Consumption tax interim return and payment — three times a year (prior-year tax over ¥4,000,000 up to ¥48,000,000) | 2026-07-01 – 2026-09-30 | — |
| 2026-11-30 | Consumption tax interim return and payment — once a year (prior-year tax over ¥480,000 up to ¥4,000,000) | 2026-04-01 – 2026-09-30 | — |
| 2026-12-10 | Withholding income tax (源泉所得税) on salaries — monthly remittance | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) | 2026-10-01 – 2026-10-31 | — |
| 2027-01-12 | Withholding income tax (源泉所得税) on salaries — monthly remittance | 2026-12-01 – 2026-12-31 | 2027-01-10 2027-01-10 Sunday; 2027-01-11 Coming of Age Day (Seijin no Hi) |
| 2027-01-20 | Withholding income tax — semiannual special (納期の特例), July–December withholdings | 2026-01-01 – 2026-12-31 | — |
| 2027-02-01 | Consumption tax interim return and payment — eleven times a year (prior-year tax over ¥48,000,000) | 2026-11-01 – 2026-11-30 | 2027-01-31 2027-01-31 Sunday |
| 2027-02-10 | Withholding income tax (源泉所得税) on salaries — monthly remittance | 2027-01-01 – 2027-01-31 | — |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Japan series: policy interest rate · Statutory interest (法定利率) · Consumption tax (standard rate) · VAT registration threshold · Minimum wage (lowest prefectural regional minimum wage) · Public holidays · Consumer price inflation (CPI, all items, year-on-year) · Corporate income tax (national corporation tax, standard rate) · Withholding tax rates · Personal income tax (national, progressive bands) · Statutory social-insurance contributions
The same figure elsewhere: Malaysia · Oman · Pakistan · Qatar · Saudi Arabia · all 16