53. Tax Filing/Payment Due Dates in Japan 申告納税期限

いろいろな税の申告納税期限について英語でまとめました。
The table below provides an overview of tax filing and payment due dates for various Japanese taxes.

See this post for more about Japanese tax and accounting.

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An overview of tax filing/payment deadlines for various taxes

		Filing deadline		Payment deadline
General filing/ payment	所得税 Income tax	From 2/16 to 3/15 of following year		Estimated tax	1st term: 7/31 2nd term: 11/30
				Final tax	3rd term: 3/15 of following year
				Withholding tax	10th of month following withholding
	法人税 Corporate income tax	Interim filing	Within 2 months after end of fiscal year	Within 2 months from the date 6 months after beginning of fiscal year
		Final filing		Within 2 months from end of fiscal year
	相続税 Inheritance tax	Within 10 months after the date on which the taxpayer becomes aware of the start of inheritance		Within 10 months after the date on which the taxpayer becomes aware of the start of inheritance
	贈与税 Gift tax	From 2/1 to 3/15 of following year		3/15 of following year
	消費税 Consumption tax	Interim filing	Within 2 months after end of taxable period	Within 2 months after the date 1, 3 or 6 months from beginning of taxable period
		Final filing	Within 2 months from end of taxable period	Within 2 months from end of taxable period
		Tax on goods removed from bonded areas	At the time of removal	At the time of removal
Late/ amended filing, assessment by notice	Tax on return filed after deadline			The date of filing
	Tax on amended returns			The date of filing
	Tax assessed by tax office			The date 1 month after the date of issuance of assessment
Penalty	Penalty for understated tax/non-filing or penalty for fraud			The date 1 month after the date of issuance of assessment
	Others			The date 1 month after the date of issuance of assessment

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