2027年确定申告日历（2026年度收入）
2027年1月1日周五
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日周二
Tax filing period begins
The income tax filing period officially begins. e-Tax usually accepts returns from early January.
2027年3月15日周一
Filing deadline & income tax payment due
截止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日周三
Consumption tax deadline (sole proprietors)
截止Deadline for filing and paying consumption tax, if your business is registered for it.
2027年4月前后
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.
关于截止日期的重要事项
错过截止日期会怎样？
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.
截止日期延期特例
如遇灾害等特殊情况，可通过申请获得截止日期延期。详情请咨询当地税务局。
使用e-Tax从容申报
使用e-Tax可24小时随时申报，避开截止前的拥挤。2026年度的青色申告通过e-Tax或符合要求的电子账簿可扣除65万日元（纸质为55万日元）。自2027年度起，65万日元必须通过e-Tax申报，纸质申报为10万日元。
e-Tax官方网站