2027년 확정신고 캘린더 (2026년분 소득)
2027년 1월 1일 금
Refund returns accepted
If you are not required to file but expect a refund, you can file from this date (and for five years).
2027년 2월 16일 화
Tax filing period begins
The income tax filing period officially begins. e-Tax usually accepts returns from early January.
2027년 3월 15일 월
Filing deadline & income tax payment due
마감Deadline 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.
2027년 3월 31일 수
Consumption tax deadline (sole proprietors)
마감Deadline for filing and paying consumption tax, if your business is registered for it.
2027년 4월경
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.
마감에 관한 중요 사항
마감을 넘기면 어떻게 되나요?
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.
기한 연장 특례
재해 등 특별한 사정이 있는 경우 신청을 통해 기한 연장이 인정될 수 있습니다. 자세한 내용은 관할 세무서에 문의해 주세요.
e-Tax로 여유 있게 신고하세요
e-Tax를 이용하면 24시간 언제든 신고할 수 있고 마감 직전의 혼잡을 피할 수 있습니다. 2026년분 청색신고는 e-Tax 또는 요건을 갖춘 전자장부로 65만엔 공제(서면은 55만엔). 2027년분부터는 65만엔에 e-Tax가 필수이며 서면 신고는 10만엔입니다.
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