Japan tax return deadlines
Income tax, gift tax, consumption tax, estimated payments, and refund-claim timing.
For the prior year: income tax is due around February 16–March 15, gift tax February 1–March 15, and sole-proprietor consumption tax by March 31; estimated tax falls in July and November; refund claims can start January 1 and run five years.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Income-tax return + payment: about February 16 to March 15.
- Gift-tax return: about February 1 to March 15.
- Sole-proprietor consumption tax: about March 31.
- Estimated tax installments: July 31 and November 30; refund claims: five years.
The expected schedule
For income earned in a calendar year, the ordinary income-tax return runs about February 16 to March 15 of the following year, with payment due by March 15. Gift tax for gifts received that year is filed about February 1 to March 15. A sole proprietor’s consumption-tax return and payment are ordinarily due by March 31. Estimated income-tax installments fall on July 31 and November 30 for taxpayers subject to prepayment.
Timing notes
Refund claims can be started before the general window and remain available for five years. Exact bank-transfer debit dates are published separately each year, and when a deadline falls on a weekend or holiday it shifts to the next business day. Always confirm the current-year dates on the NTA filing-special site.
Who this is for
- Anyone planning their filing year
- Freelancers tracking multiple deadlines
What this is not
- Corporate fiscal-year deadlines
- Dates shift for weekends/holidays and can change year to year — confirm the current-year calendar.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.