2027 Tax Filing Calendar (2026 income)
Fri, January 1, 2027
Refund returns accepted
If you are not required to file but expect a refund, you can file from this date (and for five years).
Tue, February 16, 2027
Tax filing period begins
The income tax filing period officially begins. e-Tax usually accepts returns from early January.
Mon, March 15, 2027
Filing deadline & income tax payment due
DeadlineDeadline for income tax returns and payment. The ¥550,000/¥650,000 blue return deductions need the return filed by this date. Residence tax and enterprise tax declarations are due the same day but are not needed if you file an income tax return.
Wed, March 31, 2027
Consumption tax deadline (sole proprietors)
DeadlineDeadline for filing and paying consumption tax, if your business is registered for it.
Around April 2027
Automatic bank transfer
If you pay income tax by direct debit (振替納税), it is debited around this date. The NTA announces the exact date each year.
Important Notes About Deadlines
What happens if you miss the deadline?
Late-filing penalty (無申告加算税): Filed late on your own before any notice of a tax audit: 5% of the tax due. After an audit notice, but before the tax office would decide your tax: 10% of the tax up to ¥500,000, 15% from ¥500,000 to ¥3M and 25% above ¥3M. After the audit or a tax assessment: 15%, 20% and 30% on the same bands. Nothing is added if you file on your own within one month of the deadline, paid the tax on time and had no such penalty in the past five years.
Late payment interest (延滞税): 2026 rates: 2.8% a year for the first two months after the deadline, then 9.1% a year. Each year has its own rates, published by the NTA, so late payment in 2027 uses the 2027 rates.
Smaller blue return deduction: A return filed after the deadline gets a ¥100,000 blue return deduction instead of ¥550,000 or ¥650,000.
Blue return revocation: Consecutive late filings for 2 years may result in loss of blue return status.
Special Extension Cases
In cases of disasters or special circumstances, deadline extensions may be granted upon application. Contact your local tax office for details.
File Early with e-Tax
Using e-Tax lets you file 24/7 and avoid the deadline rush. For 2026 income, a blue return gets the ¥650,000 deduction with e-Tax or qualifying e-bookkeeping (¥550,000 on paper). From 2027 income, ¥650,000 needs e-Tax and paper filing gets ¥100,000.
e-Tax Official Website