Declaring Taxes and Tax Deadlines
Metropolitan Taxes, Special Ward Taxes and National Taxes
|Month||Metropolitan Taxes||Special Ward Taxes||National Taxes|
|May||Automobile tax, mine tax||Light motor vehicle tax|
|June||Fixed assets tax, city planning tax <First term>||Special ward inhabitant tax <First term>|
(estimated tax payment) <First term>
|August||Enterprise tax on individuals <First term>||Special ward inhabitant tax <Second term>|
|September||Fixed assets tax, city planning tax <Second term>|
|October||Special ward inhabitant tax <Third term>|
|November||Enterprise tax on individuals <Second term>||Income tax (estimated tax payment) <Second term>|
|December||Fixed assets tax, city planning tax <Third term>|
|January||Metropolitan inhabitant tax on dividends (including those in accounts specified for withholding income tax) and metropolitan inhabitant tax on capital gains from stocks: both by Jan. 10
Returns for depreciable assets, returns for land for residential use: by Jan. 31
|Special ward inhabitant tax <Fourth term>|
|February||Fixed assets tax, city planning tax<Fourth term>||Return for gift tax: February 1 to March 15, final return for income tax: February 16 to March 15, final return for consumption tax on individual enterprises: by March 31|
|March||Returns for enterprise tax on individuals: by March 15, business establishment tax on individuals: by March 15, and local consumption tax on individual enterprises: by March 31.||Return for special ward inhabitant tax
by March 15
|Every month||Prefectural tobacco tax, golf facilities tax, light oil delivery tax
Metropolitan inhabitant tax (interest base), metropolitan inhabitant tax (dividend base): by the 10th of the month
|Special ward inhabitant tax (special collection from employment income): from June through May of the following year, special ward tobacco tax, mineral product tax, spa tax||Income tax (withheld at source): from January through December, liquor tax, national tobacco tax, special tobacco tax, gasoline tax and local gasoline tax|
|Specified period||Enterprise tax on corporations, prefectural inhabitant tax on corporations, real estate acquisition tax, business establishment tax (on corporate enterprises), local consumption tax (on corporate enterprises), automobile tax (taxation on monthly basis), automobile acquisition tax, hunting tax||Special ward inhabitant tax
(special collection from retirement income)
(special collection from public pension)
|Corporate tax, registration and license tax, motor vehicle tonnage tax, national consumption tax (on corporations), special local corporation tax, local corporation tax, inheritance tax, stamp tax|
- Note 1: When the due date for a tax payment falls on a Saturday, Sunday, or holiday, the due date will be the next business day.
- Note 2: Please click here for information on due dates, etc. of the tax payment for inhabitant tax, fixed assets tax and city planning tax for each ward, city, town or village.
- Note 3: Metropolitan inhabitant tax per income levy and per capita levy are collected together with special ward inhabitant tax.
- Note 4: Returns for local consumption tax must be filed together with consumption tax (National Tax) returns.
- Note 5: Individuals who have filed returns for income tax or special ward inhabitant tax do not have to file returns for enterprise tax on individuals.
- Note 6: Returns for special local corporation tax must be filed together with the returns for enterprise tax on corporations.
- Note 7: Special land ownership tax has been suspended since FY 2003 (H15).
- Note 8: Special income tax for reconstruction is taxed in addition to income tax, and special corporation tax for reconstruction is taxed in addition to corporation tax (Please click here).
* The tax due dates in the table above are those for the 23 special wards of Tokyo.