2027年 確定申告カレンダー（2026年分）
2027年1月1日(金)
Refund returns accepted
If you are not required to file but expect a refund, you can file from this date (and for five years).
2027年2月16日(火)
Tax filing period begins
The income tax filing period officially begins. e-Tax usually accepts returns from early January.
2027年3月15日(月)
Filing deadline & income tax payment due
期限Deadline 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.
2027年3月31日(水)
Consumption tax deadline (sole proprietors)
期限Deadline for filing and paying consumption tax, if your business is registered for it.
2027年4月ごろ
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.
期限に関する注意事項
期限を過ぎるとどうなる？
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.
期限延長の特例
災害その他やむを得ない理由がある場合は、申請により期限の延長が認められることがあります。詳しくは所轄税務署にお問い合わせください。
e-Taxで早めに申告
e-Taxなら24時間いつでも申告でき、期限直前の混雑を避けられます。2026年分の青色申告は、e-Taxまたは優良な電子帳簿で65万円控除（紙は55万円）。2027年分からは65万円にe-Taxが必須となり、紙の申告は10万円です。
e-Tax公式サイト