If you are running a business in Japan, you may have questions like “When and where should I submit my income tax return?” or “Which forms do I need to fill out?” The rules about taxes can be complicated, and often they are explained in Japanese, which can be difficult to understand. This article will explain the tax return deadline, where to submit it, and which forms are needed. This is specifically about individual income tax.
Tax Return Submission Deadline
The deadline for submitting your tax return is March 15th of the following year. If March 15th falls on a weekend or holiday, the deadline will be the next business day. In Japan, taxes are based on income earned from January 1st to December 31st, so the tax return for that year must be submitted by March 15th of the following year. For example, if you are reporting income for the year 2024, you must submit your return by March 17th, 2025.
Tax Payment Deadline
The payment deadline is the same as the submission deadline for your tax return.
Where to Submit Your Tax Return
If you have a residence in Japan, you must submit your tax return to the tax office that has jurisdiction over your place of residence. If you do not have a residence in Japan (i.e., you are a non-resident), you should submit your tax return to the tax office that has jurisdiction over the location of your business office or place of work in Japan.
Forms to Submit
You will need to fill out Page 1 and Page 2. If you have income that is subject to separate taxation, you will also need to submit Page 3.
Additionally, if you are running a business, you will need to submit a Statement of profit and loss. If you are filing a blue return (a special tax treatment for businesses), you will need to submit the Financial statement.
There may also be other documents that need to be submitted with your tax return. If you use the e-tax system, some documents may not need to be submitted physically.
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