GUIDE
Tax payment & filing
This article was translated by AI. The original is in Japanese.
This page summarises, for our clients, how to pay Japanese national and local taxes and the usual filing and payment deadlines. Once your return is finalised we will tell you the amount, the deadline and the payment method by e-mail or LINE. The tax office does not send you a payment slip after you file, so please pay by the deadline yourself or through our office.
How to pay national taxes
| Method | Notes and conditions |
|---|---|
| Direct payment (recommended) | Debited from a pre-registered bank account through e-Tax. You file a "Direct Payment Application" with the tax office in advance (about one month to activate). Our office can complete the payment step together with the filing, so no payment slips change hands. No fee. |
| Account transfer (individual income tax and consumption tax) | Automatic debit from a registered account on the date set by the National Tax Agency, roughly one month after the filing deadline. No fee. |
| Internet banking / ATM (Pay-easy) | Register the payment details in e-Tax, then pay via internet banking or an ATM. |
| Credit card | Via the "National Tax Credit Card Payment Site". Under JPY 10 million per transaction. A settlement fee of JPY 99 (incl. tax) per JPY 10,000 of tax applies. |
| Smartphone payment app | PayPay and similar balance payments. Up to JPY 300,000. No fee, no receipt issued. |
| Convenience store (QR code) | Scan the QR code we send you at a convenience-store kiosk. Up to JPY 300,000. No fee. |
| Counter payment | Take the payment slip to a bank or the tax office. Choose this if you need an official receipt. |
Late payment incurs delinquent tax from the day after the statutory due date until the day of payment.
How to pay local taxes
Corporate inhabitant tax, corporate enterprise tax, individual inhabitant tax and individual enterprise tax are paid to prefectures and municipalities.
- eLTAX (common payment): pay several municipalities at once by direct debit or internet banking. Convenient for companies.
- Local Tax Payment Site: use the eL-QR code printed on the payment slip to pay by credit card, smartphone app or Pay-easy.
- Payment slip: pay at a bank or convenience store counter.
Filing and payment deadlines (typical)
Companies
- Corporate tax, local corporate tax, inhabitant tax, enterprise tax, consumption tax: file and pay within two months after the fiscal year-end. Companies with an approved filing extension get one extra month to file, but interest tax accrues on payments made during the extension, so an estimated payment within two months is standard practice.
- Interim corporate tax: if the previous year's corporate tax exceeded JPY 200,000, pay half of it within two months after the first six months of the fiscal year (a provisional closing is also possible).
- Interim consumption tax: based on the previous year's national consumption tax: over JPY 480,000 → once a year; over JPY 4 million → three times; over JPY 48 million → eleven times. Each due within two months after the period end.
- Withholding income tax: tax withheld from salaries and fees is due by the 10th of the following month. Under the semi-annual special rule, January–June is due 10 July and July–December is due 20 January.
- Year-end adjustment, statutory reports, salary payment reports, depreciable asset returns: by 31 January of the following year.
Sole proprietors
- Income tax: file and pay between 16 February and 15 March (account transfer: debited in mid-April).
- Consumption tax: by 31 March (account transfer: debited in late April).
- Estimated income tax: one third of the previous year's tax on 31 July and again on 30 November.
- Inhabitant tax and individual enterprise tax: pay according to the notices from your municipality (inhabitant tax typically June, August, October and January; enterprise tax August and November).
If a deadline falls on a weekend or public holiday, the next business day applies. Always check the actual dates and amounts in the notice from our office.
What to expect from us
- When your return is finalised, we send the amount, deadline and payment method by e-mail or LINE.
- If you use direct payment or account transfer, please check your account balance by the day before the debit date.
- Otherwise we send you a QR code or payment slip. A quick message in the chat once you have paid is appreciated.