Japan: Additional relief on filing 2019 individual tax returns (COVID-19)

Japan: Relief on filing 2019 individual tax returns

Japan’s tax authority on 6 April 2020 announced a “flexible approach” with regard to the due date for individual taxpayers filing their 2019 income tax returns. This approach is in response to the coronavirus (COVID-19) pandemic.


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Individual income tax returns for 2019 filed on or after 17 April 2020 will be “flexibly accepted.” This is an expansion of relief previously provided (that is, the filing and payment dates for individual income tax, gift tax, and individual consumption tax for 2019 were extended to 16 April 2020; read TaxNewsFlash).

In regard to this relief, a list of “frequently asked questions” (FAQs) has been provided. Further, those individuals filing returns after 17 April 2020 will have the date of the automatic transfer processed separately and individually.

Read an April 2020 report [PDF 167 KB] prepared by the KPMG member firm in Japan

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