Japan Financial Calendar 2026

Every important tax and financial deadline for foreigners in Japan.

Critical deadline

Standard date

January

Jan 1
住民税 residency date — your address on this date determines where you pay resident tax
Late Jan
給与支払報告書 submitted by employers
Jan 31
法定調書 submission deadline for employers

February

Feb 16
確定申告 filing period begins
Feb
住民税 preliminary notices sent

March

Mar 15
確定申告 filing deadline
Mar 15
Income tax payment deadline
Mar 15
消費税 filing deadline for self-employed

April

Apr 1
New fiscal year begins (会計年度)
Apr
Health insurance premium adjustment (new rates)
Apr
国民年金 premium amount updated (~¥16,980)

May

May
自動車税 (car tax) payment notices sent
May 31
自動車税 payment deadline

June

Jun
住民税 payment notices sent (based on prev year income)
Jun
First 住民税 installment due
Jun
Summer bonus (賞与) — typically first 2 weeks
Jun 30
First 住民税 deadline (if quarterly)

July

Jul 31
予定納税 first installment deadline (if applicable)
Jul
社会保険 annual review (算定基届)

August

Aug 31
Second 住民税 installment due

September

Sep
Consider ふるさと納税 before year end
Sep
Review iDeCo/NISA contributions — adjust before Dec

October

Oct
生命保険料控除証明書 arrives by mail (keep for 年末調整!)
Oct
地震保険料控除証明書 arrives
Oct
Open enrollment for 年末調整 documents

November

Nov
年末調整 documents due to employer (check with HR)
Nov 30
予定納税 second installment deadline
Nov
iDeCo contribution proof arrives

December

Dec
年末調整 processed by employer (check December payslip for refund/payment)
Dec
Winter bonus (賞与) — typically first 2 weeks
Dec 31
Tax year ends — last day for ふるさと納税, NISA contributions, iDeCo contributions
Dec 31
Deadline to make donations count for this tax year

Important

Keep all 控除証明書 documents that arrive Oct-Nov. You'll need them for 年末調整 (if employed) or 確定申告 (if filing yourself). Lost documents can be re-issued, but it takes 2-4 weeks.

Tip

If you're leaving Japan mid-year, you must file a 準確定申告 (quasi-final return) before your departure date or appoint a 納税管理人 (tax representative). Don't wait until March!

Quick reference

Tax year

January 1 – December 31. Japan uses a calendar-year tax period for individuals (unlike the April fiscal year for corporations).

Filing method

File at your local 税務署 (tax office), by mail, or online via e-Tax. e-Tax requires a マイナンバーカード and card reader (or smartphone).

Who must file 確定申告?

Freelancers, anyone with side income over ¥200K, multiple employers, anyone who left/joined Japan mid-year, and those claiming deductions not handled by 年末調整.

This calendar is for the 2026 tax year and is provided for educational purposes only. Dates may shift if they fall on weekends or holidays. Always confirm exact deadlines with your local 税務署 or the 国税庁 website. This is not tax advice — consult a licensed 税理士 for your specific situation.