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Japan Tax Calendar for Foreign Residents (2026)

A month-by-month reference for the key tax dates and payment deadlines in Japan. Bookmark this page and check it each year to avoid late penalties and missed deductions.

Quick reference: most important dates

February 16 - March 15: Income Tax Return Filing (Kakutei Shinkoku)
March 31: Consumption Tax Filing (for self-employed)
April: New fiscal year starts; tax law changes take effect
June: Resident Tax payment notification arrives
July 31: Quarterly estimated tax (first installment)
October-November: Year-End Adjustment forms collected
November 30: Quarterly estimated tax (second installment)

Month-by-month detail

January

Jan 1: Resident Tax assessment is based on this date's residency
Late January: Year-End Adjustment refund/balance settled in salary
End of month: Resident Tax (last installment for the previous year)
Source withholding certificates (Gensen Choshu-hyo) issued by employers

February

Feb 16: Income Tax Filing season opens (Kakutei Shinkoku)
e-Tax filing can start earlier (typically January)
Refund applications can be filed anytime from January

March

Mar 15: Income Tax Filing deadline (no extensions for individuals)
Mar 15: First-time NISA application deadline (for the new year)
Mar 31: Consumption Tax (Shohizei) Filing deadline
Last month to claim "Lump-sum Withdrawal" if you left Japan ~2 years ago

April

Apr 1: New fiscal year begins; tax law changes effective
Property tax assessment notifications (Kotei Shisan-zei) start
Insurance premium rates may change (Shakai Hoken, NHI)

May

Late May - Early June: Property tax first installment due (some prefectures)
Income tax refunds typically arrive (e-Tax filers from early)

June

Mid-June: Resident Tax assessment notification arrives
Salaried workers: new resident tax deduction starts from June salary
Self-employed: first installment of Resident Tax due (June 30)
NHI premium notification for self-employed (annual amount confirmed)

July

Jul 31: First quarterly estimated tax (Yotei Nozei) - if applicable
Jul 31: NHI premium first installment (varies by city)

August

Aug 31: Property tax second installment (some prefectures)
Aug 31: Personal Business Tax (Kojin Jigyozei) first installment
Hometown Tax (Furusato Nozei) summer campaigns active

September

Sep 30: Second installment of Resident Tax (self-employed)
Year-End Adjustment preparation begins (request to employer)

October

Year-End Adjustment forms (Nencho Tab) distributed by employers
Insurance premium statements (Hoken Ryo Kojo Shomeisho) arrive
iDeCo premium payment statements arrive

November

Early November: Year-End Adjustment form submission deadline (employer)
Nov 30: Second quarterly estimated tax
Nov 30: Personal Business Tax second installment

December

Dec 31: Furusato Nozei deadline for the calendar year
Dec 31: iDeCo / NISA full-year contribution deadline
Last chance for medical expenses to count for the year's deduction
Year-end bonus (Shoyo) typically paid late December

Special dates for life events

15 days from arrival in Japan: Resident Registration (Juminhyo) at ward office
14 days from job change: NHI / Shakai Hoken switch deadline
15 days from childbirth: Child Allowance application (or lose first month)
1 month from arrival: National Pension enrollment
3 months from inheritance: Decision on inheritance acceptance/renunciation
10 months from inheritance: Inheritance Tax Filing deadline
4 months from death: Final tax return for deceased (Junkakutei)
2 years from leaving Japan: Lump-sum Pension Withdrawal deadline

Late penalties

Late filing surcharge (Mushinkoku Kasanzei): 15-20% of tax owed (5% if you self-correct)
Late payment interest (Entaizei): 2.4-8.7% per annum, varying period
Concealment surcharge (Jukasanzei): 35-40% for intentional underreporting
Blue Form revocation: 2 years of late/no filing loses ¥650K Blue Form deduction

Filing options

e-Tax (electronic): My Number Card + smartphone or PC. Refund in ~3 weeks.
Paper filing: at your local tax office. Refund in 1-2 months.
Tax accountant (Zeirishi): ¥30,000-200,000 fee; recommended for complex cases.
NTA's Tax Return Preparation Corner: free online tool (Japanese only mostly).