Japan compliance calendar

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

消費税確定申告 — final return and payment, sole proprietors

消費税及び地方消費税 (consumption tax and local consumption tax) · Annually · return filing

31st March each year Verified 2026-10-14

Who files

Individual businesses (個人事業者) that are taxable for consumption tax; their taxable period is the calendar year

Notes

The return for the calendar year is filed, and the tax paid, by 31 March of the following year — a month later than the two-month rule would give. The 2026 return is due Wednesday 31 March 2027. Interim payments already made are credited on this return, and any excess is refunded. If you pay by direct debit (振替納税) the money leaves your account in mid-to-late April, but 31 March remains the legal due date. A year with no taxable sales and no tax to pay needs no return, though you may file one to claim a refund.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“ただし、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日までに延長されています。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

消費税確定申告 — final return and payment, corporations with a December year-end

消費税及び地方消費税 (consumption tax and local consumption tax) · Annually · return filing

last day of the 2nd month after the year ends Verified 2026-10-14

Who files

Taxable corporations whose business year ends on 31 December

Notes

A corporation files and pays within two months of the end of its business year, which for a calendar-year company means the last day of February. For the 2026 year that day is Sunday 28 February 2027, so the deadline becomes Monday 1 March. If your business year ends in another month, the rule is the same: the last day of the second month after your year-end. Local consumption tax is reported and paid on the same return, to the National Tax Agency.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“課税事業者は、課税期間（注1）（課税期間の特例の適用を受けている場合の課税期間を含みます。）ごとに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（注2）。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

消費税確定申告 — final return and payment, corporations with a March year-end

消費税及び地方消費税 (consumption tax and local consumption tax) · Annually · return filing

last day of the 2nd month after the year ends Verified 2026-10-14

Who files

Taxable corporations whose business year runs 1 April to 31 March; the year shown on the calendar is the year in which the business year ends

Notes

For a business year ending 31 March, the return and the balance of the tax are due by 31 May. The year ending March 2027 is due Monday 31 May 2027; the year ending March 2026 fell due on Monday 1 June 2026, because 31 May was a Sunday. The calendar labels each entry by the year in which the business year ends, so "2027" here means April 2026 to March 2027. Interim payments made during the year are deducted on this return.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“課税事業者は、課税期間（注1）（課税期間の特例の適用を受けている場合の課税期間を含みます。）ごとに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（注2）。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

消費税確定申告 — final return and payment, March year-end corporations with the filing extension

消費税及び地方消費税 (consumption tax and local consumption tax) · Annually · return filing

last day of the 3rd month after the year ends Verified 2026-10-14

Who files

March year-end corporations that hold the corporate-tax filing extension and have filed the consumption-tax extension notice (消費税申告期限延長届出書)

Notes

A corporation that has the corporate-tax filing extension can also take one extra month for consumption tax, making the deadline 30 June for a March year-end (31 March for a December year-end). The extra month applies only to the period that ends with the business year, and interest tax (利子税) runs on the unpaid tax for that month. The notice must reach the tax office by the last day of the first business year it is to cover, and that deadline does not move even when the day is a Sunday or holiday.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“また、消費税の確定申告の期限の延長特例の適用を受けている法人は、事業年度終了の日の属する課税期間に係る消費税の確定申告の期限が1か月延長されます。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年11回) — monthly interim returns and payments, sole proprietors

消費税及び地方消費税 (consumption tax and local consumption tax) · Monthly · return filing

last day of the 2nd month after the month ends — but the occurrence that would fall in March is due 31 May, and the occurrence that would fall in April is due 31 May Verified 2026-10-14

Who files

Sole proprietors whose national consumption tax for the previous year exceeded JPY 48 million (local tax excluded), and who have not elected shortened taxable periods

Notes

Eleven interim returns a year, each paying one twelfth of last year's tax plus the matching local tax. January, February and March are all due together on 31 May, because the previous year's return is only settled on 31 March; April to November follow the usual two months. December has no interim, as the final return covers it. If you do not file an interim return, the tax office treats it as filed on last year's figures and the amount becomes payable anyway.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“4月から11月分→中間申告対象期間の末日の翌日から2か月以内”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年11回) — monthly interim returns and payments, December year-end corporations

消費税及び地方消費税 (consumption tax and local consumption tax) · Monthly · return filing

last day of the 2nd month after the month ends — but the occurrence that would fall in March is due 30 April Verified 2026-10-14

Who files

December year-end corporations whose national consumption tax for the previous business year exceeded JPY 48 million, and which have not elected shortened taxable periods

Notes

The first month of the business year is not due until two months after the year is two months old, so a calendar-year company files its January and February interims together by 30 April. From March onwards each month is due two months after it ends, and the last interim (November) is due 31 January. Each payment is one twelfth of last year's tax plus local tax; a company may instead file on provisional accounts for the month, but that route cannot produce a refund.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“その課税期間開始後の1か月分→その課税期間開始日から2か月を経過した日から2か月以内”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年11回) — monthly interim returns and payments, March year-end corporations

消費税及び地方消費税 (consumption tax and local consumption tax) · Monthly · return filing

last day of the 2nd month after the month ends — but the occurrence that would fall in June is due 31 July Verified 2026-10-14

Who files

March year-end corporations whose national consumption tax for the previous business year exceeded JPY 48 million, and which have not elected shortened taxable periods

Notes

April and May are both due on 31 July; from June onwards each month is due two months after it ends, through the February interim due 30 April. March is covered by the final return. A company with the one-month filing extension starts later still: its April, May and June interims are all due 31 August. In 2027, 31 July is a Saturday, so the April and May interims move to Monday 2 August.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“その課税期間開始後の1か月分→その課税期間開始日から2か月を経過した日から2か月以内”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年3回) — quarterly interim returns and payments, calendar-year filers

消費税及び地方消費税 (consumption tax and local consumption tax) · Quarterly · return filing

last day of the 2nd month after the quarter ends Verified 2026-10-14

Who files

Sole proprietors and December year-end corporations whose national consumption tax for the previous year was over JPY 4 million and up to JPY 48 million, without shortened taxable periods

Notes

Three interims, for the quarters to March, June and September, due on 31 May, 31 August and 30 November. Each pays a quarter of last year's national tax plus the matching local consumption tax. There is no interim for the last quarter; the final return settles it. Sole proprietors and calendar-year companies share these dates.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“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”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年3回) — quarterly interim returns and payments, March year-end corporations

消費税及び地方消費税 (consumption tax and local consumption tax) · Quarterly · return filing

last day of the 2nd month after the quarter ends Verified 2026-10-14

Who files

March year-end corporations whose national consumption tax for the previous business year was over JPY 4 million and up to JPY 48 million, without shortened taxable periods

Notes

The three interim quarters of an April-to-March business year end in June, September and December, so the deadlines are 31 August, 30 November and the last day of February. The calendar names them by calendar quarter (Q2, Q3 and Q4), which are the first three quarters of your business year. In 2027 the December-quarter interim falls on Monday 1 March, because 28 February is a Sunday.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“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”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年1回) — six-monthly interim return and payment, calendar-year filers

消費税及び地方消費税 (consumption tax and local consumption tax) · Bi-annually · return filing

last day of the 2nd month after the half-year ends Verified 2026-10-14

Who files

Sole proprietors and December year-end corporations whose national consumption tax for the previous year was over JPY 480,000 and up to JPY 4 million; also smaller businesses that have elected the optional interim return

Notes

One interim for January to June, due 31 August, paying half of last year's national tax plus local tax. A business owing JPY 480,000 or less can opt in to this interim by filing a notice; if an opted-in business misses the deadline, its election simply lapses rather than being treated as filed.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“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”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

中間申告 (年1回) — six-monthly interim return and payment, March year-end corporations

消費税及び地方消費税 (consumption tax and local consumption tax) · Bi-annually · return filing

last day of the 2nd month after the half-year ends Verified 2026-10-14

Who files

March year-end corporations whose national consumption tax for the previous business year was over JPY 480,000 and up to JPY 4 million, or that have elected the optional interim return

Notes

One interim covering April to September, due 30 November, for half of the previous business year's tax plus local consumption tax. Instead of the half-year figure, a company can file on provisional accounts for the six months, which helps when trading has fallen — but it cannot turn the interim into a refund.

Source

NTA Tax Answer No.6609 中間申告の方法 National Tax Agency (国税庁)

See the source text

“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”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

課税期間の特例 (3か月) — quarterly final returns, sole proprietors who elect shorter periods

消費税及び地方消費税 (consumption tax and local consumption tax) · Quarterly · return filing

last day of the 2nd month after the quarter ends — but the occurrence that would fall in February is due 31 March Verified 2026-10-14

Who files

Sole proprietors who have filed the election to shorten their taxable period to three months (消費税課税期間特例選択・変更届出書); they file no interim returns

Notes

Any business can elect to account quarterly — common among exporters, who are usually owed refunds. Each quarter then needs its own final return and payment within two months: 31 May, 31 August and 30 November, while the October-to-December quarter is due 31 March. The election starts from the quarter after you file it and must be kept for two years. Calendar-year companies follow the same dates except that their December quarter is due at the end of February.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“課税期間は、特例として事業者の選択により、3か月ごとまたは1か月ごとに区分した期間に短縮することができます。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

課税期間の特例 (1か月) — monthly final returns, sole proprietors who elect shorter periods

消費税及び地方消費税 (consumption tax and local consumption tax) · Monthly · return filing

last day of the 2nd month after the month ends — but the occurrence that would fall in February is due 31 March Verified 2026-10-14

Who files

Sole proprietors who have elected one-month taxable periods; they file no interim returns

Notes

With monthly periods, every month is a full final return due two months after it ends — except December, which is due 31 March alongside January's return. So 31 March carries two deadlines. The October return falls on 31 December, and in 2026 that moves to Monday 4 January 2027 because 29 December to 3 January are not working days for tax deadlines. For a company on monthly periods the rule is the same but December is due at the end of February.

Source

NTA Tax Answer No.6601 申告と納税 National Tax Agency (国税庁)

See the source text

“課税期間は、特例として事業者の選択により、3か月ごとまたは1か月ごとに区分した期間に短縮することができます。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

適格請求書発行事業者の登録申請 — qualified invoice issuer registration, businesses leaving the exemption

消費税及び地方消費税 (consumption tax and local consumption tax) · One-off · registration

at least 15 days before the first day of the taxable period from which you want to be registered as a qualified invoice issuer Verified 2026-10-14

Who files

Exempt businesses (base-period taxable sales of JPY 10 million or less) that want to register as qualified invoice issuers from the first day of a taxable period; foreign businesses use the form for non-resident businesses and need both a Tax Agent and a licensed tax representative in Japan

Notes

To be registered from 1 January, a calendar-year business must apply by 17 December — the 15th day before, counting back from the first day. If that day is a Saturday, Sunday or holiday, the deadline is the next working day: for 1 January 2024 it was Monday 18 December 2023. A notice cancelling registration has the same 15-day deadline, but that one does not move. Until September 2029 an exempt business may also register part-way through a year, from a date at least 15 days after it applies. A business without an office in Japan needs a Tax Agent (納税管理人) and a licensed tax accountant as its tax representative (税務代理人), or registration is refused.

Source

インボイス制度において事業者が注意すべき事例集 (令和８年４月改訂) — 登録申請手続 National Tax Agency (国税庁)

See the source text

“課税期間の初日から起算して15日前の日である令和５年12月17日は日曜日であるため、同月18日が登録申請書の提出期限になる。”

Open full size Captured from National Tax Agency (国税庁) on 2026-10-14

特定プラットフォーム事業者の届出 — platform operator notification (JPY 5 billion test)

消費税及び地方消費税 (consumption tax and local consumption tax) · One-off · registration

within 2 months of the end of the taxable period in which platform-collected consideration for foreign businesses' consumer e-services in Japan exceeded JPY 5 billion Verified 2026-10-14

Who files

Digital platform operators through which foreign businesses' consumer e-services in Japan exceeded JPY 5 billion in a taxable period, unless already designated

Notes

An operator whose platform collected more than JPY 5 billion in a period for consumer e-services supplied in Japan by foreign businesses must notify the NTA Commissioner, through its local tax office, by that period's final-return deadline — two months after the period ends for a company (three with the filing extension), or 31 March for a sole proprietor. The duty applies even if the operator has no return of its own to file. The NTA then designates the platform, which then becomes liable for the consumption tax on those services from the first day of the month following the month in which six months have passed since the notification deadline.

Source

消費税法 (Consumption Tax Act) 第十五条の二第三項 e-Gov法令検索 (Digital Agency)

See the source text

“前項の規定により特定プラットフォーム事業者として指定を受けるべき者は、その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長を経由して国税庁長官に提出しなければならない。”

Open full size Captured from e-Gov法令検索 (Digital Agency) on 2026-10-14

Consumption tax and local consumption tax, which are filed and paid together on one return to the National Tax Agency. Corporate tax, income tax, local enterprise tax and payroll deadlines are outside this calendar. The deadline depends on who you are. Sole proprietors account by calendar year and file by 31 March. Companies account by business year and file within two months of its end; this calendar shows two year-ends, March and December, and other year-ends follow the same pattern from their own month. On top of the final return, a business with a larger tax bill the year before pays interims: once, three times or eleven times a year. A business that elects quarterly or monthly taxable periods files a final return for each period instead, and no interims. When a deadline falls on a Saturday, Sunday, national holiday or any day from 29 December to 3 January, it moves to the next working day — so a 31 December deadline in 2026 becomes 4 January 2027. Return and payment move together. Foreign businesses without an office in Japan file through a Tax Agent (納税管理人), and to register as an invoice issuer they also need a licensed tax accountant acting as their tax representative (税務代理人). A business whose taxable sales two years earlier exceeded JPY 10 million is taxable and must notify the tax office promptly; the law sets no fixed number of days. Elections that change how you are taxed — to become taxable voluntarily, or to use the simplified tax method — must be filed by the day before the first day of the period they are to cover. Liquor, tobacco and fuel excise and the consumption tax on imports have their own deadlines and are not covered here.

“国税に関する法律に定める申告、申請、請求、届出その他書類の提出、通知、納付又は徴収に関する期限（時をもつて定める期限その他の政令で定める期限を除く。）が日曜日、国民の祝日に関する法律（昭和二十三年法律第百七十八号）に規定する休日その他一般の休日又は政令で定める日に当たるときは、これらの日の翌日をもつてその期限とみなす。”

New Japan rules taking effect

Confirmed changes from the weekly scan — each links to its full record with the official source.

• 1 Nov 2026 Japan moves tax-free shopping to the refund method from 1 November 2026 Retailers operating tax-free shops must be on the refund method (Customs-confirmed export, then refund) for transactions from 1 November 2026; no transition pe…
• 1 Apr 2027 Japan: a Cabinet bill, not yet law, would cut the consumption tax rate on food and beverages to 0.78% from 1 April 2027 Plan POS, tax-engine and price-display changes for a 1% food and beverage rate from 1 April 2027, subject to Diet passage.
• 1 Apr 2028 Japan taxes low-value mail-order imports of JPY 10,000 or less from 1 April 2028 and makes designated platforms the deemed seller Plan for Japanese consumption tax registration/filing on low-value (JPY 10,000 or less) cross-border mail-order sales and for Type 2 platform designation from…

About this calendar