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Japan: Tokyo extends filing, payment deadlines for businesses (COVID-19)

Japan: Tokyo filing, payment deadlines for businesses

The Tokyo Bureau of Taxation released information about the procedures for extending the tax return filing and tax payment due dates for corporate business tax and corporate inhabitant tax purposes. The extension is offered as relief in response to the coronavirus (COVID-19) pandemic.


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Companies liable to tax in Tokyo and that are not able to file their tax returns or pay the related taxes by the due date because of “unavoidable reasons” related to the COVID-19 pandemic may avail themselves of one of two application methods for an extension for filing returns and paying tax:

  • File Form No. 22 regarding extension by disaster (under Tokyo metropolitan ordinance 17-2)
  • File Form No. 13 regarding extension by disaster (under local taxation law 72-25)

A list of “frequently asked questions” (FAQs) addresses the procedures for extension of return filing and tax payment due dates for corporate business taxpayers and payers of corporate inhabitant tax in Tokyo.

Read an April 2020 report [PDF 107 KB] prepared by the KPMG member firm in Japan

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