2026年報稅日曆
January 1, 2026
Refund filing period begins
Those expecting a tax refund can start filing from this date.
February 16, 2026 (Monday)
Tax filing period begins
The income tax filing period officially begins.
March 16, 2026 (Monday)
Filing deadline & income tax payment due
截止Deadline for submitting tax returns and paying income tax. Late filing may result in additional taxes and penalties.
March 31, 2026 (Tuesday)
Business tax & resident tax filing deadline
截止Deadline for business tax and resident tax filings. Separate filing is generally not required if you filed your income tax return.
April 22, 2026 (Wednesday)
Automatic bank transfer date
For those who selected bank transfer, funds will be debited on this date. Ensure sufficient balance.
關於截止日期的重要事項
錯過截止日期會怎樣？
Non-filing penalty: 15-20% of the tax due will be added if you file after the deadline.
Late payment interest: Interest of approximately 7.3-14.6% per year applies to late payments.
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
如遇災害等特殊情況，可通過申請獲得截止日期延期。詳情請諮詢當地稅務局。
使用e-Tax從容申報
使用e-Tax可以24小時隨時申報，避免截止日期當天的擁堵。此外，青色申報要獲得65萬日圓的全額扣除，必須使用e-Tax。
e-Tax官方網站