{
  "file": "jigyozei",
  "title": "都道府県別の個人事業税の納期限",
  "publisher": "個人事業主の期限カレンダー",
  "homepage": "https://kigen-calendar.com/data/",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/deed.ja"
  },
  "attribution": "出典: 個人事業主の期限カレンダー（https://kigen-calendar.com/data/）",
  "checked": "2026-10-15",
  "notes": [
    "各市区町村・都道府県の公式の案内・条例で確かめた納期をもとに、土日・祝日・年末年始による繰り下げを反映した日付です。",
    "due_date が null の期は、その年度の日付が案内で確かめられていないものです（due_month の月中）。",
    "checked が false の税目は、公式の案内でまだ確かめられていないものです。",
    "給与・年金から差し引かれる人（特別徴収）には当てはまりません。年の途中の申告などで、納期が違う通知書が届くことがあります。",
    "公式の情報ではありません。実際の納期限は、届いた納税通知書・納入通知書で確かめてください。"
  ],
  "fiscal_years": [
    2026,
    2027
  ],
  "prefectures": [
    {
      "code": "01",
      "name": "北海道",
      "page": "/jigyozei/hokkaido/",
      "basis": "months",
      "source_url": "https://www.pref.hokkaido.lg.jp/sm/zim/tax/kozin_z01.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "02",
      "name": "青森県",
      "page": "/jigyozei/aomori/",
      "basis": "rule",
      "source_url": "https://www.pref.aomori.lg.jp/soshiki/zaimu/zeimu/024_04kojin_index.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "03",
      "name": "岩手県",
      "page": "/jigyozei/iwate/",
      "basis": "rule",
      "source_url": "https://www.pref.iwate.jp/kensei/zei/gaiyou/kojin/1011190.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "04",
      "name": "宮城県",
      "page": "/jigyozei/miyagi/",
      "basis": "dates",
      "source_url": "https://www.pref.miyagi.jp/soshiki/zeimu/kojinjigyou-nouhu2019.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "05",
      "name": "秋田県",
      "page": "/jigyozei/akita/",
      "basis": "law",
      "source_url": "https://www.pref.akita.lg.jp/pages/archive/71965",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "06",
      "name": "山形県",
      "page": "/jigyozei/yamagata/",
      "basis": "law",
      "source_url": "https://www.pref.yamagata.jp/020007/kenzeinoufu/kouzafurikae.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "07",
      "name": "福島県",
      "page": "/jigyozei/fukushima/",
      "basis": "rule",
      "source_url": "https://www.pref.fukushima.lg.jp/sec/01115d/zeimu29.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "08",
      "name": "茨城県",
      "page": "/jigyozei/ibaraki/",
      "basis": "law",
      "source_url": "https://www.pref.ibaraki.jp/somu/zeimu/fuka/kojinjigyouzei/kojinjigyouzei.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "09",
      "name": "栃木県",
      "page": "/jigyozei/tochigi/",
      "basis": "rule",
      "source_url": "https://www.pref.tochigi.lg.jp/reiki/reiki_honbun/e101RG00001412.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "10",
      "name": "群馬県",
      "page": "/jigyozei/gunma/",
      "basis": "law",
      "source_url": "https://www.pref.gunma.jp/site/tax/5379.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "11",
      "name": "埼玉県",
      "page": "/jigyozei/saitama/",
      "basis": "months",
      "source_url": "https://www.pref.saitama.lg.jp/a0209/z-kurashiindex/z-shinkoku_nouki.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "12",
      "name": "千葉県",
      "page": "/jigyozei/chiba/",
      "basis": "months",
      "source_url": "https://www.pref.chiba.lg.jp/zeimu/aramashi/shinkoku-nouki.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "13",
      "name": "東京都",
      "page": "/jigyozei/tokyo/",
      "basis": "rule",
      "source_url": "https://www.tax.metro.tokyo.lg.jp/kazei/work/kojin_ji",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "14",
      "name": "神奈川県",
      "page": "/jigyozei/kanagawa/",
      "basis": "months",
      "source_url": "https://www.pref.kanagawa.jp/zei/kenzei/a001/b004/index.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "15",
      "name": "新潟県",
      "page": "/jigyozei/niigata/",
      "basis": "rule",
      "source_url": "https://www.pref.niigata.lg.jp/sec/zeimu/kjigyo.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "16",
      "name": "富山県",
      "page": "/jigyozei/toyama/",
      "basis": "rule",
      "source_url": "https://www.pref.toyama.jp/1107/kurashi/seikatsu/zeikin/kenzei/m01-00/m01-07.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "17",
      "name": "石川県",
      "page": "/jigyozei/ishikawa/",
      "basis": "months",
      "source_url": "https://www.pref.ishikawa.lg.jp/zei/qa/a5.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "18",
      "name": "福井県",
      "page": "/jigyozei/fukui/",
      "basis": "rule",
      "source_url": "https://www.pref.fukui.lg.jp/doc/zeimu/type/kojinjigyou.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "19",
      "name": "山梨県",
      "page": "/jigyozei/yamanashi/",
      "basis": "rule",
      "source_url": "https://www.pref.yamanashi.jp/zeimu/shinkoku_nouki.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    },
    {
      "code": "20",
      "name": "長野県",
      "page": "/jigyozei/nagano/",
      "basis": "law",
      "source_url": "https://www.pref.nagano.lg.jp/zeimu/kurashi/kenze/aramashi/aramashi/kojinjigyo.html",
      "installments": [
        {
          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
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      "name": "岐阜県",
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          "due_date": "2026-11-30",
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      "name": "三重県",
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          "due_date": "2026-11-30",
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      "code": "29",
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      "code": "30",
      "name": "和歌山県",
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      "source_url": "https://www.pref.wakayama.lg.jp/prefg/010100/reiki/reiki_honbun/k501RG00000333.html",
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      "code": "31",
      "name": "鳥取県",
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      "code": "33",
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          "installment": 2,
          "due_date": "2026-11-02",
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      "code": "35",
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      "source_url": "https://www.pref.yamaguchi.lg.jp/soshiki/5/12444.html",
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      "code": "36",
      "name": "徳島県",
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      "code": "37",
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      "code": "38",
      "name": "愛媛県",
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      "code": "39",
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      "code": "40",
      "name": "福岡県",
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      "source_url": "https://www.pref.fukuoka.lg.jp/contents/kojin-jigyozei.html",
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      "code": "41",
      "name": "佐賀県",
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      "source_url": "https://www.pref.saga.lg.jp/kiji00332175/index.html",
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      "code": "42",
      "name": "長崎県",
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      "source_url": "https://www.pref.nagasaki.jp/doc/page-663971.html",
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          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
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          "due_date": "2027-11-30",
          "due_month": "2027-11",
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    {
      "code": "43",
      "name": "熊本県",
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      "source_url": "https://www.pref.kumamoto.jp/soshiki/16/50528.html",
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          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
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          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
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      "code": "44",
      "name": "大分県",
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      "source_url": "https://www.pref.oita.jp/site/zei/koji.html",
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          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
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        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": null,
          "due_month": "2026-11",
          "moved_for_holiday": false
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        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": null,
          "due_month": "2027-11",
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    {
      "code": "45",
      "name": "宮崎県",
      "page": "/jigyozei/miyazaki/",
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      "source_url": "https://www.pref.miyazaki.lg.jp/zeimu/kurashi/zekin/index-08.html",
      "installments": [
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          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
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        {
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          "installment": 1,
          "due_date": null,
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        {
          "fiscal_year": 2027,
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          "due_date": null,
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      "code": "46",
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          "fiscal_year": 2026,
          "installment": 1,
          "due_date": null,
          "due_month": "2026-08",
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        {
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          "installment": 2,
          "due_date": null,
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          "moved_for_holiday": false
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        {
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          "installment": 1,
          "due_date": null,
          "due_month": "2027-08",
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          "fiscal_year": 2027,
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          "due_date": null,
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      "code": "47",
      "name": "沖縄県",
      "page": "/jigyozei/okinawa/",
      "basis": "rule",
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      "installments": [
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          "installment": 1,
          "due_date": "2026-08-31",
          "due_month": "2026-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2026,
          "installment": 2,
          "due_date": "2026-11-30",
          "due_month": "2026-11",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 1,
          "due_date": "2027-08-31",
          "due_month": "2027-08",
          "moved_for_holiday": false
        },
        {
          "fiscal_year": 2027,
          "installment": 2,
          "due_date": "2027-11-30",
          "due_month": "2027-11",
          "moved_for_holiday": false
        }
      ]
    }
  ]
}