Declaring Taxes and Tax Deadlines
Metropolitan Taxes, Special Ward Taxes and National Taxes
| Month | Metropolitan Taxes | Special Ward Taxes | National Taxes |
|---|---|---|---|
| April | |||
| May | Motor vehicle tax (category base), mine lot tax | Light motor vehicle tax (category base) |
|
| June | Fixed assets tax, city planning tax<First term> | Special ward inhabitant tax<First term> | |
| July | Income tax (estimated tax payment) <First term> |
||
| August | Business 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 | Business 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 dividend income (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 and returns for tax deduction for certified long-term quality housing: all by Jan. 31 |
Special ward inhabitant tax <Fourth term> | |
| February | Fixed assets tax, city planning tax<Fourth term> | Return for gift tax: Feb. 1 to Mar. 15, final return for income tax: Feb. 16 to Mar. 15, final return for consumption tax on individual enterprises: by Mar. 31 |
|
| March | Returns for business tax on individuals: by Mar. 15, establishment tax on individuals: by Mar. 15, and local government consumption tax on individual enterprises: by Mar. 31 |
Return for special ward inhabitant tax: by Mar. 15 | |
| Every month | Prefectural tobacco tax, golf course utilization tax, gas oil delivery tax Metropolitan inhabitant tax on interest income, metropolitan inhabitant tax on dividend income: by the 10th of the month Accommodation tax |
Special ward inhabitant tax (special collection from employment income): from Jun. through May of the following year, special ward tobacco tax, mine production tax, bathing tax |
Income tax (withheld at source): from Jan. through Dec., liquor tax, national tobacco tax, special tobacco surtax, gasoline tax and local gasoline tax, international tourist tax |
| Specified period | Business tax on corporations, prefectural inhabitant tax on corporations, real estate acquisition tax, establishment tax (on corporate enterprises), local government consumption tax (on corporate enterprises), motor vehicle tax (category base) (taxation on monthly basis), motor vehicle tax (environmental excite), hunting tax |
Special ward inhabitant tax (special collection from retirement income) (special collection from public pension) Light motor vehicle tax (environmental excite) |
Corporation tax, registration and license tax, motor vehicle tonnage tax, national consumption tax (on corporations), special corporate enterprise tax, local corporation special tax, local corporation tax, inheritance tax, revenue stamp tax |
- (Note 1) The tax due dates in the table above are mainly those for the 23 special wards of Tokyo.
- (Note 2) When the due date for a tax return or tax payment falls on a Saturday, Sunday, national holiday or other holiday, the due date will be the next business day.
- (Note 3) Metropolitan inhabitant tax on individuals per income levy and per capita levy are collected together with special ward inhabitant tax.
- (Note 4) Returns for local government 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 (inhabitant tax) do not have to file returns for business tax on individuals.
- (Note 6) Returns for special corporate enterprise tax must be filed together with the returns for business tax on corporations for business accounting years starting on or after October 1, 2019 (R1).
- (Note 7) Returns for local corporation special tax must be filed together with the returns for business tax on corporations for business accounting years starting on or before September 30, 2019 (R1).
- (Note 8) Special land possession tax has been suspended since FY2003 (H15).
- (Note 9) Special income tax for reconstruction is taxed in addition to income tax.
- (Note 10) A forest environment tax will be imposed from FY2024 (R6), and will be collected together with the special ward inhabitant tax.
- (Note 11) In the Tokyo metropolitan area, the imposition of accommodation tax is to be suspended for accommodation lodged in during the period from July 1, 2020 (R2) to September 30, 2021 (R3).