Tax Calendar

This is the annual tax calendar for 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.]
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