Japan: Follow-up to extensions of individuals’ tax return filing, tax payments

Japan: Extensions of individuals’ tax return filing

Japan’s national tax authority previously announced that 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 because of the coronavirus (COVID-19).


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The extended due dates were published in a release in the official gazette on 6 March 2020. That release also indicates that the filing deadlines for certain reports—known in English as the “Report of foreign assets” and “Report of assets and liabilities’—will also be extended to 16 April 2020.

Extension of returns, payment deadlines by local tax authorities

The Ministry of Internal Affairs and Communications on 27 February 2020 informed prefectural and municipal offices about the extension of the filing and payment due dates for national tax and requested appropriate administrative action from local tax.

In response:

  • The Hokkaido government announced an extension of the filing and payment due dates for individual prefectural tax and individual business tax until 16 April 2020.
  • The Tokyo metropolitan government announced it will extend the filing and payment due dates for individual business tax. Details are expected to follow.

Preparation method of CSV format data of financial statements

Japan’s national tax authority on 27 February 2020 released guidance concerning the preparation of CSV (“comma separated values”) format data for financial statements. Use of the CSV format would allow for submissions of financial statements in the “e-Tax” system (in addition to XBRL format data) effective April 2020. The guidance includes:

  • Notes on the preparation of CSV format data
  • A table of account item code and standard form of financial statements submitted on or after 1 April 2020
  • Details of the preparation method of CSV format data of financial statements

It is expected that additional CSV-related guidance would be released in March 2020:

Read a March 2020 report prepared by the KPMG member firm in Japan

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