Skip to main content
Menu

Declaring Taxes and Tax Deadlines

Metropolitan Taxes, Special Ward Taxes and National Taxes

Month Metropolitan Taxes Special Ward Taxes National Taxes
April      
May Automobile tax, mine tax Light motor vehicle tax  
June Fixed assets tax, city planning tax <First term> Special ward inhabitant tax <First term>  
July     Income tax
(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
Accommodation tax
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

* The tax due dates in the table above are those for the 23 special wards of Tokyo.

Return to the Japanese language site