Tax Calendar

These are the annual tax calendars for 2019 and 2020 for calendar year corporations. The dates below represent deadlines for paying and filing various taxes and returns. Please make certain you have sufficient time to make the filing – there could be penalties for late filings and payments.

[Green print denotes national holidays.]
2019
Jan. 1 New Year’s Day
4 First business day of the year for OC & Associates
10 December 2018 withholding income taxes due
13 Coming–of–Age Day
20 July through December 2018 withholding income taxes due
(w/ special application)
31 Annual payroll return due
Statutory report and vendor statements due
Depreciable assets return due
Labor insurance payment due for non auto–pays no.3



Feb. 11 Commemoration of the Founding of the Nation
12 January withholding income taxes due
14 Labor insurance auto–pay payment no.3
28 Annual consumption tax return due
Annual consumption tax payment due
Annual corporate income tax payment due (estimate payment)
Annual local income tax payment due (estimate payment)
Corporate income tax returns due (w/o extensions)
Local income tax returns due (w/o extensions)



Mar. 11 February withholding income taxes due
15 Individual income tax returns due
21 Vernal Equinox Day



Apr. 1 Corporate income tax returns due (w/ extensions)
Local income tax returns due (w/ extensions)
Statement on share–based compensation provided by overseas parents or head offices due
10 March withholding income taxes due
29 Showa Day
30 National Holiday



May. 1 Enthronement and Change of Era Day
2 National Holiday
3 Constitution Day
4 Greenery Day
5 Children’s Day
6 Children’s Day (Observed)
10 April withholding income taxes due



Jun. 10 May withholding income taxes due



Jul. 10 June withholding income taxes due
January through June withholding income taxes due (w/ special application)
Annual health insurance and pension return due
Annual labor insurance return and payment due for non auto–pays no.1
15 Marine Day



Aug. 10 July withholding income taxes due
11 Mountain Day
12 Mountain Day (Observed)
31 Interim corporate income tax returns and payment due
Interim local income tax returns and payment due



Sep. 6 Labor insurance auto–pay payment no.1
10 August withholding income taxes due
16 Respect for the Aged Day
23 Autumnal Equinox Day



Oct. 10 September withholding income taxes due
14 Sports Day
22 Enthronement Ceremony Day
31 Labor insurance payment due for non auto–pays no.2



Nov. 3 Culture Day
4 Culture Day (Observed)
11 October withholding income taxes due
14 Labor insurance auto–pay payment no.2
23 Labor–Thanksgiving Day



Dec. 10 November withholding income taxes due
27 Last business day of the year for OC & Associates

 

[Green print denotes national holidays.]
2020
Jan. 1 New Year’s Day
6 First business day of the year for OC & Associates
10 December 2019 withholding income taxes due
13 Coming–of–Age Day
20 July through December 2019 withholding income taxes due
(w/ special application)
31 Annual payroll return due
Statutory report and vendor statements due
Depreciable assets return due



Feb. 10 January withholding income taxes due
11 Commemoration of the Founding of the Nation
23 Emperor’s Birthday
24 Emperor’s Birthday (Observed)



Mar. 2 Annual consumption tax return due
Annual consumption tax payment due
Annual corporate income tax payment due (estimate payment)
Annual local income tax payment due (estimate payment)
Corporate income tax returns due (w/o extensions)
Local income tax returns due (w/o extensions)
10 February withholding income taxes due
16 Individual income tax returns due
20 Vernal Equinox Day
31 Corporate income tax returns due (w/ extensions)
Local income tax returns due (w/ extensions)
Statement on share–based compensation provided by overseas parents or head offices due



Apr. 10 March withholding income taxes due
29 Showa Day



May. 3 Constitution Day
4 Greenery Day
5 Children’s Day
6 Constitution Day (Observed)
11 April withholding income taxes due



Jun. 10 May withholding income taxes due



Jul. 10 June withholding income taxes due
January through June withholding income taxes due (w/ special application)
20 Marine Day



Aug. 10 Mountain Day
11 July withholding income taxes due
31 Interim corporate income tax returns and payment due
Interim local income tax returns and payment due



Sep. 10 August withholding income taxes due
21 Respect for the Aged Day
22 Autumnal Equinox Day



Oct. 12 Sports Day
13 September withholding income taxes due



Nov. 3 Culture Day
10 October withholding income taxes due
23 Labor–Thanksgiving Day



Dec. 10 November withholding income taxes due
28 Last business day of the year for government office