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Japan: Additional extensions of tax return filing, payment deadlines due to coronavirus (COVID-19)

Japan: Tax return filing, payment deadlines

Japan’s national tax agency announced extensions of payment due dates for individual taxpayers who use an automatic bank transfer, with further extensions to May 2020. These extensions are in response to the coronavirus (COVID-19) outbreak.

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  • The individual income tax and special reconstruction income tax are due 15 May 2020.
  • The individual consumption tax and local consumption tax are due 19 May 2020. The payment due date for consumption taxpayers who apply special measures for certain short tax periods is also 19 May 2020.

These announcements followed the national tax agency’s previous announcements that—due to the coronavirus (COVID-19)—the tax return filing and payment dates for individual income tax, gift tax, and individual consumption tax for 2019 are extended to 16 April 2020. Further, the deadlines for certain reports —known in English as the “Report of foreign assets” and “Report of assets and liabilities’—are extended to 16 April 2020. Read TaxNewsFlash


National tax, further guidance

The national tax agency released information about a “grace period” for taxpayers who cannot pay their taxes on time due to the coronavirus situation.

  • The rules regarding the seizure and sale of assets when taxpayers cannot pay their tax liabilities generally can be extended for one year, and some delinquent tax could be exempted during the grace period.
  • A deferral of a tax payment generally can be allowed for a period of one year (and depending on the situation, may be further deferred for an additional year).


Local tax

The Tokyo tax authorities announced an extension of business tax (local tax) due between 27 February 2020 and 15 April 2020 will be extended to 16 April 2020 (except for when a taxpayer closed the business in the middle of the year).


Read a March 2020 report [PDF 252 KB] prepared by the KPMG member firm in Japan

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