Japan: Extensions for individuals filing tax returns, paying taxes (COVID-19)

Japan: Extensions for individuals filing tax returns

The National Tax Agency in February 2021 updated a set of “frequently asked questions” (FAQs) including an FAQ about additional time for individual taxpayers to file tax returns and remit payments of tax, in response to the coronavirus (COVID-19) pandemic.


The return filing and payment due dates for individual income tax, individual consumption tax, and gift tax for 2020 are extended to 15 April 2021. The payment dates for individual income tax and individual consumption tax made by using automatic bank transfer is also extended.

The FAQs explain that the deadline extension applies to other taxpayer filings and procedures.

Read a February 2021 report [PDF 459 KB] and a February 2021 report [PDF 304 KB] prepared by the KPMG member firm in Japan

© 2022 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us