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Filing your 2026 tax return in Japan: deadlines and workflow
Japan's annual tax return, kakutei shinkoku, is due every March. It feels far less stressful once you know the deadlines and the order of the work. This guide covers the return for 2026 income (January–December 2026, Reiwa 8).
Deadlines for 2026 income
| Item | Deadline |
|---|---|
| Income tax return and payment | Monday, March 15, 2027 |
| Consumption tax for sole proprietors | Wednesday, March 31, 2027 |
| Direct debit (furikae nōzei) date | Mid to late April 2027 (the NTA announces the exact date) |
Tax offices usually start accepting returns on February 16. A return that only claims a refund can be filed for five years starting January 1 of the following year.
Source: NTA, “Main national tax payment deadlines and direct debit dates”. Direct debit takes the money about a month after the deadline, which helps with cash flow.
Who needs to file
- Sole proprietors and freelancers whose income is high enough to owe income tax
- Employees whose annual salary is over ¥20 million
- Employees whose income other than salary (and retirement income), such as a side business, totals more than ¥200,000
- Some people who are paid by two or more employers
The ¥200,000 rule for side income applies only to national income tax. Resident tax has no such threshold, so you may still need to report the income to your city office.
“Income” here means revenue minus expenses, not revenue.
The yearly workflow
- Record transactions all year. Log sales and expenses as they happen and keep receipts and invoices. Entering everything once a month makes February much easier.
- Year-end adjustments (December–January). Check receivables and payables, count inventory, calculate depreciation, and fix the business-use ratio for shared costs such as a home office.
- Collect documents (January–February). Pension and health insurance payments, life insurance certificates, furusato nōzei receipts and medical expenses support your deductions.
- Prepare statements and the return (February–March). Blue Return filers prepare a Blue Return financial statement; others prepare an income and expense statement.
- File and pay by March 15. File through e-Tax, by mail or at the tax office.
Filing methods
| Method | Notes |
|---|---|
| e-Tax | File from home at any time; refunds tend to arrive sooner. Required for the ¥650,000 Blue Return deduction from 2027 |
| The postmark date counts as the filing date | |
| In person | After-hours drop boxes are available; filing-season help desks get crowded |
From 2027 income, e-Tax is required for the ¥650,000 and ¥750,000 Blue Return deductions (see the Blue Return changes).
If you miss the deadline
- Penalty for failure to file may apply; it is lower if you file voluntarily and quickly.
- Delinquency tax accrues for each day payment is late.
- Blue Return deduction: the ¥650,000 and ¥550,000 deductions require on-time filing. A late return gets at most ¥100,000.
Summary
- Income tax for 2026 is due March 15, 2027; consumption tax is due March 31, 2027.
- The ¥200,000 side-income rule applies to income tax only.
- Regular bookkeeping turns filing season into “collect documents and enter them”.