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Corporate tax filing deadlines in Japan

Updated: Mar 17, 2022

In Japan, the due date for corporate tax returns is generally two months after the end of the financial year. However, it is possible to extend the deadline by one month in certain cases.

Tax filing deadline can be extended, but not for paying tax.

Tax deadline

In Japan, the Corporate tax filing due date is two months after the fiscal year-end date.

The tax payment due date is the same as that of the tax filing.

For example, when your company's financial year ends is the end of December, your tax filing and payment due date are at the end of February.

In Japan, the tax filing due date is quite tight compared to the Hong Kong profit tax return due date. However, only a few large companies (listed companies/capital amount is JPY500M or more, etc.) are required to be audited in Japan.

Extension case

A one-month extension is possible in certain conditions, which are

1. If the accounts are not finalized due to an audit

2. If the annual general meeting is scheduled to be held within three months of the end of the fiscal year and the accounts are not finalized within two months.

In order to qualify for this exception, the taxpayer must apply to the tax office for an extension of time to file a tax return by the end of the fiscal year.

The above extension of the due date for filing does not extend the due date for payment of tax, so the estimated amount of tax must be paid within two months from the date of year-end.

In addition, in case of unavoidable reasons such as a disaster, the due date can be extended. In the case of a disaster, the tax payment due date will be extended.


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