Japan tax return dates for 2026 income (filed in 2027)
Japan income and gift tax returns for 2026 are due March 15, 2027, consumption tax for sole proprietors March 31. Filing windows and debit dates.
- Income tax for 2026 (Reiwa 8) is due, with payment, on Monday, March 15, 2027. Tax offices take returns and give help from Tuesday, February 16; refund returns can go in earlier.
- Consumption tax returns for sole proprietors are due Wednesday, March 31, 2027.
- Gift tax is due March 15, 2027, and gift tax returns are accepted from February 1.
- If you pay by direct debit (furikae nozei), income tax is debited April 23, 2027 and consumption tax April 30, 2027.
Key dates
These dates come from the National Tax Agency (NTA) page on payment deadlines and debit dates and its 2026 edition of “Kurashi no zei joho”. A deadline that falls on a weekend or national holiday moves to the next day, but March 15, 2027 is a Monday, so it stays put.
| Date | What happens |
|---|---|
| November 30, 2026 | Second installment of prepaid income tax (yotei nozei), if you were notified of one |
| February 1, 2027 | Tax offices start accepting 2026 gift tax returns |
| February 16, 2027 | Tax offices start accepting 2026 income tax returns and giving help in person |
| March 15, 2027 | Income tax and gift tax returns and payment due |
| March 31, 2027 | Consumption tax returns and payment due for sole proprietors |
| April 23, 2027 | Income tax debited for people using direct debit |
| April 30, 2027 | Consumption tax debited for sole proprietors using direct debit |
| May 31, 2027 | Deferred portion of income tax due, if you used deferral (enno) |
Why last year was different
For 2025 income the deadline was March 16, 2026, because March 15 was a Sunday. For 2026 income it is back to March 15. Tax offices do not take returns or give help on weekends and holidays.
Paying by direct debit
Direct debit takes the tax from a bank account in your own name. You set it up by sending a request through e-Tax or by handing a paper form to the tax office or your bank. It covers returns filed by the deadline, prepaid income tax and consumption tax for sole proprietors.
If the debit fails, for example because the balance is too low, late payment interest runs from the day after the statutory deadline.
Filing online with e-Tax
The NTA’s online return preparation site (Kakutei Shinkokusho-to Sakusei Corner) builds income tax and consumption tax returns and blue-form financial statements from the amounts you enter, and sends them through e-Tax. If you file through e-Tax with a My Number Card, Mynaportal can fill in data such as salary, medical expenses and furusato nozei donations.
For blue-form filers, the maximum special deduction of 650,000 yen requires double-entry bookkeeping, filing by the deadline, and either filing through e-Tax or keeping qualifying electronic books. Without either, the maximum is 550,000 yen.
Before you file
This note is general information, not tax advice. Deadlines can be extended for disasters, so check the NTA pages below or talk to a licensed tax accountant (zeirishi).
Paidwhere files the invoices and receipts you receive into year/month folders named date_vendor_amount and keeps an Excel ledger, so a full year of documents is ready to hand to your tax accountant.
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General information, not tax advice. Rules change; check the official page or a tax professional before you act.