Japan Tax Calendar 2026: Every Deadline Foreigners Need to Know

Living in Japan means navigating a tax system that runs on its own schedule. Miss a deadline and you face penalties, interest charges, or lost deductions. This month-by-month calendar gives you every key date, what to do, and when to do it.

1. At a Glance: 2026 Japan Tax Calendar Summary

Japan Tax Calendar — All key deadlines at a glance

2. January: The Year Starts With a Residency Check

Residence Tax: January 1st Is the Deciding Date

January 1 is the single most important date for residence tax (住民税 / juminzei). Wherever you are registered as a resident on this date determines which municipality you pay residence tax to — and whether you pay it at all.

Action items:

• If you plan to leave Japan permanently, departing before January 1 means you will not owe residence tax for that year.
• If you moved to a new city in December, your new address on January 1 is what counts.

Year-End Adjustment Results Hit Your Paycheck

If your employer processed your year-end adjustment (年末調整 / nenmatsu chosei) in December, the results are reflected in your January paycheck. Check your pay stub for any refund or additional deduction.

3. February–March: Income Tax Filing Season

The Filing Window: February 16 – March 15

This is the big one. Japan’s income tax filing period (確定申告 / kakutei shinkoku) runs from February 16 to March 15 every year.

You must file a final tax return if you:

• Earned income from two or more employers
• Had freelance, rental, or investment income exceeding 200,000 yen
• Earned more than 20 million yen in annual salary
• Want to claim deductions your employer did not handle (medical expenses, foreign tax credits, etc.)
• Sold real estate or stocks at a profit
• Are a U.S. citizen or green card holder with worldwide income obligations

Action items:

• Gather all withholding tax certificates (源泉徴収票 / gensen choshu-hyo) from every employer.
• Collect receipts for medical expenses, insurance premiums, and charitable donations.
• File online via e-Tax or visit your local tax office.
• Deadline: March 15. Late filing triggers a penalty of 5–15% plus interest.

4. April: New Fiscal Year, Fixed Asset Tax

The Government’s Year Resets

April 1 marks the start of Japan’s fiscal year. Government budgets reset, new tax rates may take effect, and corporate accounting cycles begin.

Fixed Asset Tax: 1st Installment

If you own property in Japan, your fixed asset tax (固定資産税 / kotei shisan-zei) 1st installment is due in April (exact date varies by municipality, typically late April).

Action items:

• Property owners: watch for the tax notice from your city hall.
• Budget for approximately 1.4% of assessed property value annually, split across four payments.

5. May: Cars and Corporations

Automobile Tax Due

If you own a vehicle registered in Japan, the automobile tax (自動車税 / jidosha-zei) payment notice arrives in May. Payment deadline is May 31.

Corporate Tax Filing Deadline

Companies with a March fiscal year-end must file their corporate tax return by May 31 (two months after fiscal year-end).

Action items:

• Vehicle owners: pay at a convenience store, bank, or online. Late payment incurs penalties.
• Business owners: ensure your tax accountant has all financial records ready well before the deadline.

6. June: Residence Tax Season Begins

Residence Tax Notifications Arrive

In early June, your municipality sends your residence tax determination notice (住民税決定通知書). This tells you exactly how much you owe for the current fiscal year, based on your previous year’s income.

Payment Options

You pay residence tax one of two ways:

1. Payroll deduction (特別徴収 / tokubetsu choshu): Your employer withholds it from your paycheck monthly. The new rate starts from your June paycheck and runs through May of the following year.
2. Direct payment (普通徴収 / futsu choshu): You pay in four installments. The 1st installment is due in late June. You can also pay the full year as a lump sum.

Action items:

• Employees: check your June pay stub for the new residence tax deduction amount.
• Self-employed and freelancers: pay the 1st installment by the due date on your notice.
• Review the notice for errors — incorrect dependent counts or missing deductions do happen.

7. July: Pensions and Social Insurance

Pension Lump-Sum Withdrawal

If you have left Japan and were enrolled in the national pension system (国民年金 / kokumin nenkin) or employee pension (厚生年金 / kosei nenkin), you can apply for a lump-sum withdrawal payment (脱退一時金 / dattai ichijikin) after departing. Applications can be submitted within two years of leaving Japan.

Action items:

• Apply from outside Japan using the form from the Japan Pension Service.
• Appoint a tax representative in Japan before you leave to handle withholding tax on the payment.
• Read our complete pension lump-sum withdrawal guide.

Social Insurance Annual Rate Adjustment

Employers submit the 算定基礎届 (santei kiso todoke) — the annual report that recalculates social insurance premiums based on April–June compensation. The new rates take effect from September paychecks.

8. August: Second Installments

Residence Tax: 2nd Installment

For those paying residence tax directly (not through payroll), the 2nd installment is due in late August (exact date varies by municipality).

Individual Consumption Tax: 1st Interim Payment

Self-employed individuals and sole proprietors who owed more than 480,000 yen in consumption tax the previous year must make interim payments. The 1st interim payment is typically due in August.

Action items:

• Set a calendar reminder for your municipality’s exact due date.
• Consumption tax payers: confirm your interim payment amount with your tax accountant.

9. September: The Planning Window

No Major Deadlines — Use This Wisely

September has no significant tax deadlines for most individuals. This makes it an ideal time for year-end tax planning.

Action items:

• Review your year-to-date income and estimate your annual tax liability.
• Maximize deductions: start gathering medical expense receipts, consider iDeCo contributions, and plan Furusato Nozei donations.
• If you are considering leaving Japan, now is the time to plan your departure timing relative to the January 1 residence tax cutoff.
• Self-employed: review estimated tax payments and adjust if your income has changed significantly.

10. October: Year-End Adjustment Prep Begins

Year-End Adjustment Forms Distributed

In early October, employers distribute year-end adjustment forms to employees. You will receive:

• Insurance deduction declaration (保険料控除申告書) — for life insurance, earthquake insurance premiums
• Dependent deduction declaration (扶養控除申告書) — to update dependent information
• Basic deduction declaration (基礎控除申告書) — for income-based basic deduction

Insurance companies also begin mailing proof-of-payment certificates (控除証明書) you will need to attach.

Residence Tax: 3rd Installment

The 3rd installment of residence tax is due in late October for direct payers.

Action items:

• Collect all insurance premium certificates as they arrive in the mail. Do not throw them away.
• Review your dependent status — changes in family situation affect your deductions.

11. November: Deadlines Converge

Furusato Nozei: The Clock Is Ticking

Furusato Nozei (ふるさと納税) — Japan’s hometown tax donation system — lets you redirect a portion of your residence tax to a municipality of your choice in exchange for regional gifts. Donations must be completed by December 31, but shipping and processing take time.

Action items:

• Calculate your optimal donation amount using an online simulator.
• Place orders by mid-November to avoid year-end processing delays.
• Choose the correct system: the One-Stop Exception (ワンストップ特例) if you are a salaried employee donating to five or fewer municipalities, or include it in your final tax return.

Year-End Adjustment Forms Due to Employer

Most employers set a mid-to-late November deadline for returning your completed year-end adjustment forms. Check with your HR department for the exact date.

iDeCo Contribution Deadline

To have your iDeCo (個人型確定拠出年金) contributions count as deductions for this tax year, ensure all contributions are made by the December payment cycle — which means your November bank transfer deadline matters.

12. December: Year-End Wrap-Up

Furusato Nozei: Final Deadline — December 31

All Furusato Nozei donations for the current tax year must be completed and processed by December 31. Credit card payments must clear before midnight.

Year-End Adjustment Processed

Your employer completes the year-end adjustment in December. Any over- or under-payment of income tax throughout the year is settled, typically reflected in your December paycheck (or January, depending on the employer).

What gets adjusted:

• Insurance premium deductions
• Dependent deductions
• Basic deduction
• Housing loan deduction (from the second year onward)

Bonus Taxation

If you receive a winter bonus (賞与 / shoyo), income tax and social insurance premiums are withheld at the time of payment. The bonus tax rate differs from your regular monthly withholding rate.

Action items:

• Verify your year-end adjustment results on your December or January pay stub.
• Keep your withholding tax certificate (源泉徴収票) — you will need it if you file a tax return in February.
• Complete any final Furusato Nozei donations before midnight on December 31.

13. Year-Round Reminders

Tax Calendar: Which deadlines apply to your situation?

Some tax obligations do not follow the monthly calendar. Keep these on your radar throughout the year.

Consumption Tax and the Invoice System

If you run a business in Japan, the Invoice System (インボイス制度) — fully in effect since October 2023 — requires registered businesses to issue qualified invoices. Registration is available year-round. If you are a sole proprietor earning more than 10 million yen annually, you are likely already required to charge and remit consumption tax. See our freelancer tax guide for details.

Quarterly Estimated Tax Payments (Self-Employed)

Self-employed individuals and freelancers with significant income tax liability pay estimated tax (予定納税 / yotei nozei) in installments:

• 1st installment: July 31
• 2nd installment: November 30

These are based on your previous year’s tax return. If your income has dropped, you can apply for a reduction.

Exit Tax Planning

If your total financial assets exceed 100 million yen and you have been a resident of Japan for 5 of the past 10 years, unrealized capital gains may be taxed when you leave Japan. This requires advance planning — ideally six months or more before your departure date. See our exit tax guide for details.

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