waituntil

Japan tax & financial deadlines

National Tax Agency obligations: corporate tax, consumption tax and withholding.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporation tax return

    File & pay
    Verification pending

    Within 2 months after the end of the business year (filing can be extended, usually by 1 month; payment cannot).

    Final return and payment of corporation tax.

    Applies to: Companies

    Authority: National Tax Agency (NTA)National Tax Agency — Corporation tax, consumption tax and withholdingLast checked Sunday 4 October 2026

  • Interim corporation tax return

    File & pay
    Verification pending

    Within 2 months after the first 6 months of the business year.

    Interim return and payment for the first half of the business year.

    Applies to: Companies whose previous year's tax exceeded the threshold

    Authority: National Tax Agency (NTA)National Tax Agency — Corporation tax, consumption tax and withholdingLast checked Sunday 4 October 2026

  • Consumption tax return

    File & pay
    Verification pending

    Within 2 months after the end of the taxable period.

    Final consumption tax return and payment; interim payments may also apply.

    Applies to: Taxable businesses (companies)

    Authority: National Tax Agency (NTA)National Tax Agency — Corporation tax, consumption tax and withholdingLast checked Sunday 4 October 2026