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Japan Annual Corporate Tax Compliance Tax Calendar

It is important that professional advisors have at least a general idea of the tax compliance requirements that will be faced by their clients in Japan.

The following is a summary of the typical basic annual tax requirements faced by the Japan subsidiary of a foreign company operating in Japan.

A couple of important notes:

  1. This calendar assumes a December 31 year end. This will not always be applicable since a company in Japan in generally free to choose any 12-month period as it’s fiscal / tax year.
  2. This Japan tax calendar is for guidance purposes only. Rules may change and taxes may be added or amended. It’s important to check with a qualified Japanese tax advisor (zeirishi in Japanese.
  3. We have also noted some of the major holidays in Japan (in particular Golden Week and New Year, since is common for these periods to cause a mismatch between days working times for foreign and Japanese finance teams.
Due DateCorporate Tax

(Corporation Tax,
Enterprise Tax, and
Local Inhabitants Tax)
Consumption TaxFixed Assets TaxOther
January 31

New Year Holidays

(Approx one week. Exact dates change each year based on public holiday calendar and company policy.)
Column #2Column #3
Column #1Column #2Column #3

Conclusion

Foreign clients operating in Japan face quite detailed and extensive tax compliance requirements. A further complication is that most records will be kept in Japanese language. It is important that lawyers connect their clients with a qualified Japanese tax accountant (zeirishi in Japanese) to ensure that the process of setting up tax compliance systems can begin as early as possible.

Contact AA International Law (AAI Law) to learn more about how we can assist your company to determine an appropriate tax structure in Japan.

Working with other members of the AA Professional Services Group, AA International Law is able to assist clients regarding their compliance and other needs in Japan.

The above is provided for general information purposes only and does not constitute advice to undertake or refrain from undertaking any action. Only qualified Japanese professionals are able to advise on Japan immigration, legal, and tax matters.