2026 Japan Tax & Compliance Calendar
Key dates for Japanese consumption tax (JCT), qualified invoice system, year-end adjustment, and corporate tax in 2026.
January 2026
December 2025 Consumption Tax Return (Monthly)
Monthly consumption tax return and payment for December 2025 due (monthly filers).
Year-End Adjustment (年末調整) Deadline
Employers must complete year-end adjustment (nenmatsu chosei) for employees and submit withholding tax summaries to tax office.
February 2026
Withholding Tax Return (January) Due
Monthly withholding tax return for January 2026 due.
March 2026
Individual Income Tax Return (確定申告) Deadline
Final income tax return (kakutei shinkoku) for 2025 due. Blue return filers, sole proprietors, and those with multiple income sources must file.
Consumption Tax Return (Annual) Due
Annual consumption tax return for FY2025 (January–December 2025) due. Q4 quarterly payment also due.
April 2026
Corporate Tax Return (法人税) Due (Dec Year-End)
Corporate tax return (hojinzei) due for corporations with December 31, 2025 fiscal year-end. Filing within 2 months of year-end.
July 2026
Q2 Consumption Tax Payment Due
Second quarter interim consumption tax payment due for quarterly filers.
JCT Qualified Invoice System Compliance Review
Mid-year review of qualified invoice (tokutei shomei) compliance. Ensure all suppliers are registered as qualified invoice issuers.
October 2026
Q3 Consumption Tax Payment Due
Third quarter interim consumption tax payment due for quarterly filers.
November 2026
Resident Tax (住民税) Q3 Installment Due
Third installment of resident tax (juminzei) for individuals due.
December 2026
Withholding Tax Annual Return Preparation
Employers begin collecting health insurance certificates and dependent information for year-end adjustment.
Primary Sources
- https://www.nta.go.jp
- https://www.nta.go.jp/taxes/shiraberu/shinkoku/tokushu/index.htm
- https://www.keidanren.jp/en/policy/2023/074_outline.html