35. Online Tax Filing in Japan 電子申告（e-Tax）

大法人の電子申告（e-Tax）について英語でまとめました（国税庁サイト）。
Japan requires large corporations to electronically file ("e-file") returns for corporate and Japanese consumption tax purposes. The table below provides an overview of e-filing. (Source: National Tax Agency)

See this post for more about Japanese tax and accounting.

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Covered taxes	Corporate income tax (“CIT”) – national and local Japanese consumption tax (“JCT”) – national and local
Covered entities (Foreign entities are excluded.)	1.   CIT A.  Japanese companies with stated capital of more than JPY100 million at the beginning of the fiscal year B.  Insurance companies, investment companies, and Tokutei Mokuteki Kaisha (“TMK*”) * A TMK is a company established only to issue securities backed by certain assets under the Act on Securitization of Assets.   2.   JCT Entities listed above and the central/local governments in Japan
Covered returns	-    Final returns -    Interim returns -    Amended returns -    Returns for tax refunds
Covered documents	The above returns and all the attachments to them
Exceptional treatment	Filing in paper form is allowed exceptionally if: -    e-filing cannot be done because of telecommunication problems, disasters or any other reasons; -    filing in paper form can be made; and -    pre-approval is obtained from the competent tax office.
Notification for starting e-filing	-   E-filing requires the filing of a notification including necessary information with the competent tax office. -   E-filing for JCT may have to start earlier than e-filing for CIT if the taxpayer applies a one or three-month taxable period for JCT purposes. -   In the above case, the taxpayer must file the notification for CIT/JCT within a month from the beginning of the fiscal year/taxable period for which the taxpayer wishes to start e-filing.   -   If a company becomes exempt from e-filing because of capital reduction or any other reason, the company must immediately submit a notification for exemption from e-filing with the competent tax office.

For online tax payment, see this post. 

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