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Japan: Tax agency provides FAQs addressing tax relief measures (COVID-19)

Japan: FAQs addressing tax relief measures (COVID-19)

The “tax commission” of the coalition government proposed certain tax measures and Japan’s National Tax Agency released a list of “frequently asked questions” (FAQs) about tax relief measures provided in response to the coronavirus (COVID-19) pandemic.

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The FAQs (released 8 April 2020) concern the procedures for extending the return filing and tax payment due dates with respect to corporation tax, local consumption tax, and withholding tax. There are also updated FAQs concerning the tax treatment relating to COVID-19 issues.

The FAQs address when a company cannot file tax returns and pay taxes by the due dates because of “unavoidable reasons” resulting from the COVID-19 situation, an extension for filing and paying will be allowed by “individual application.” The FAQs provide examples of unavoidable reasons.

The FAQs also address what will be the filing and payment due dates for companies that have been granted their “individual application”—in general, the due dates will be extended to a designated date within two months from the date when the “unavoidable reasons” cease to exist. Other procedures with respect to the filing and payment due dates applicable for “individual extension” requests are addressed in the FAQs.


Read an April 2020 report [PDF 136 KB] prepared by the KPMG member in Japan

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