Annual Schedule for Filing Tax Returns and Social Insurance in Japan

Determined by Fiscal Year

① Corporate Tax, Local Corporate Tax, Local Tax, Consumption Tax and Local Consumption Tax
In principle, within two months from the end of the fiscal year.

However, if there are reasons why the financial statements cannot be finalized within two months from the end of the fiscal year (e.g., the articles of incorporation stipulate that the annual general meeting of shareholders shall be held within three months from the end of the fiscal year, or the financial statements of the head office of the foreign corporation shall be finalized within six months from the end of the fiscal year, etc.), the deadline for filing the tax return can be extended by filing certain notification forms.

※ For consumption tax, this is applicable to fiscal years ending on or after March 31, 2021.
※ Even if the due dates for filing of the tax returns have been extended, payment due dates are not extended.

② Business Occupancy Tax
In principle, within two months from the end of the fiscal year.

※ Unlike ①, there is no existing system to extend filing due dates.

Not Determined by Fiscal Year

① Depreciable Fixed Assets Tax Report
Filing is due on January 31 each year.
Tax payment deadlines for Tokyo are as follows:
• 1st Period: End of June
• 2nd Period: End of September
• 3rd Period: End of December
• 4th Period: End of February of the following year
② Statutory Report

Submission is due on January 31 each year.

③ Salary Payment Report
Most municipalities have set their due dates on January 31 each year.

④ Annual Labor Insurance Report
Both filing and payment are due on July 10 each year.

If the estimated amount of insurance premiums due is 400,000 JPY or more, installment payments are possible, which are due on the following dates:

• July 10
• October 31
• January 31
⑤ Annual Social Insurance Report

Due date of submission is on July 10 each year.

⑥ Year-end Adjustment
As a general rule, this must be done before the last salary payment in December.

Schedule Table (Tax Return Filings and Social Insurance Procedures)

For most Japanese subsidiaries of foreign companies whose fiscal year ends on the last day of December, their due dates follow the following dates. (If the last day of the month falls on a weekend or a Japanese national holiday, the due date is automatically moved to the first business day that follows.)