Japan tax and pension deadlines for freelancers and sole proprietors
Deadlines for income tax, consumption tax, income tax prepayments, withholding tax, local taxes and the National Pension in Japan. When a deadline falls on a weekend, a national holiday or the year-end break (December 29 – January 3), the date shown is the day it moves to.
Rules last checked against official sources (National Tax Agency, Japan Pension Service and the statutes): Sat, Oct 10, 2026. We re-check them every one to two months.
Key deadlines, 2026–2028
| Original deadline | 2026 | 2027 | 2028 |
|---|---|---|---|
| Jan 20Withholding income tax, semiannual special rule (July–December) | Tue, Jan 20, 2026 | Wed, Jan 20, 2027 | Thu, Jan 20, 2028 |
| Jan 31Depreciable assets declaration; withholding slips and payment records | Mon, Feb 2, 2026moved (day off) | Mon, Feb 1, 2027moved (day off) | Mon, Jan 31, 2028 |
| Mar 15Income tax return and payment | Mon, Mar 16, 2026moved (day off) | Mon, Mar 15, 2027 | Wed, Mar 15, 2028 |
| Mar 31Consumption tax return and payment (sole proprietors) | Tue, Mar 31, 2026 | Wed, Mar 31, 2027 | Fri, Mar 31, 2028 |
| Jul 10Withholding income tax, semiannual special rule (January–June) | Fri, Jul 10, 2026 | Mon, Jul 12, 2027moved (day off) | Mon, Jul 10, 2028 |
| Jul 15Application to reduce income tax prepayments (both installments) | Wed, Jul 15, 2026 | Thu, Jul 15, 2027 | Tue, Jul 18, 2028moved (day off) |
| Jul 31Income tax prepayment, 1st installment | Fri, Jul 31, 2026 | Mon, Aug 2, 2027moved (day off) | Mon, Jul 31, 2028 |
| Nov 15Application to reduce income tax prepayment (2nd installment) | Mon, Nov 16, 2026moved (day off) | Mon, Nov 15, 2027 | Wed, Nov 15, 2028 |
| Nov 30Income tax prepayment, 2nd installment | Mon, Nov 30, 2026 | Tue, Nov 30, 2027 | Thu, Nov 30, 2028 |
All deadlines in the next 12 months
"Applies to" shows who each deadline is for. Monthly withholding tax and National Pension deadlines are included.
| Deadline | What | Applies to |
|---|---|---|
| October 2026 | ||
| During October | Resident tax (paid by yourself), 3rd installment for fiscal 2026 — exact date set by your municipality | Resident tax: paying it yourself (ordinary collection) |
| November 2026 | ||
| During November | Individual enterprise tax, 2nd installment for fiscal 2026 — exact date set by your prefecture | Individual enterprise tax payers |
| Mon, Nov 2, 2026moved from Sat, Oct 31, 2026 (day off) | Consumption tax interim return and payment (for August 2026) | Consumption tax: interim returns 11 times a year |
| Mon, Nov 2, 2026moved from Sat, Oct 31, 2026 (day off) | National Pension contribution (for September 2026) | National Pension: paying contributions monthly |
| Tue, Nov 10, 2026 | Withholding income tax payment (for amounts withheld in October 2026) | Withholding tax: monthly payment |
| Mon, Nov 16, 2026moved from Sun, Nov 15, 2026 (day off) | Deadline to apply for a reduced income tax prepayment (2nd installment for 2026) | Income tax prepayment (yotei nozei) |
| Mon, Nov 30, 2026 | Consumption tax interim return and payment (for July–September 2026) | Consumption tax: interim returns 3 times a year |
| Mon, Nov 30, 2026 | Consumption tax interim return and payment (for September 2026) | Consumption tax: interim returns 11 times a year |
| Mon, Nov 30, 2026 | National Pension contribution (for October 2026) | National Pension: paying contributions monthly |
| Mon, Nov 30, 2026 | Income tax prepayment (yotei nozei), 2nd installment for 2026 | Income tax prepayment (yotei nozei) |
| December 2026 | ||
| During December | Fixed asset tax on depreciable assets, 3rd installment for fiscal 2026 — exact date set by your municipality | Owners of depreciable business assets |
| Thu, Dec 10, 2026 | Withholding income tax payment (for amounts withheld in November 2026) | Withholding tax: monthly payment |
| January 2027 | ||
| During January | Resident tax (paid by yourself), 4th installment for fiscal 2026 — exact date set by your municipality | Resident tax: paying it yourself (ordinary collection) |
| Mon, Jan 4, 2027moved from Thu, Dec 31, 2026 (day off) | Consumption tax interim return and payment (for October 2026) | Consumption tax: interim returns 11 times a year |
| Mon, Jan 4, 2027moved from Thu, Dec 31, 2026 (day off) | National Pension contribution (for November 2026) | National Pension: paying contributions monthly |
| Tue, Jan 12, 2027moved from Sun, Jan 10, 2027 (day off) | Withholding income tax payment (for amounts withheld in December 2026) | Withholding tax: monthly payment |
| Wed, Jan 20, 2027 | Withholding income tax payment under the semiannual special rule (for July–December 2026) | Withholding tax: semiannual special rule |
| February 2027 | ||
| Mon, Feb 1, 2027moved from Sun, Jan 31, 2027 (day off) | Consumption tax interim return and payment (for November 2026) | Consumption tax: interim returns 11 times a year |
| Mon, Feb 1, 2027moved from Sun, Jan 31, 2027 (day off) | Filing of withholding slips, payment records and their annual summary (for 2026) | Withholding tax: monthly payment or semiannual special rule |
| During February | Fixed asset tax on depreciable assets, 4th installment for fiscal 2026 — exact date set by your municipality | Owners of depreciable business assets |
| Mon, Feb 1, 2027moved from Sun, Jan 31, 2027 (day off) | Salary payment reports to municipalities (for 2026) | Withholding tax: monthly payment or semiannual special rule |
| Mon, Feb 1, 2027moved from Sun, Jan 31, 2027 (day off) | National Pension contribution (for December 2026) | National Pension: paying contributions monthly |
| Mon, Feb 1, 2027moved from Sun, Jan 31, 2027 (day off) | Depreciable assets declaration to your municipality (assets held on January 1, 2027) | Owners of depreciable business assets |
| Wed, Feb 10, 2027 | Withholding income tax payment (for amounts withheld in January 2027) | Withholding tax: monthly payment |
| Tue, Feb 16, 2027 | Income tax return: filing period opens (2026 income) | Everyone who files an income tax return |
| March 2027 | ||
| Mon, Mar 1, 2027moved from Sun, Feb 28, 2027 (day off) | National Pension contribution (for January 2027) | National Pension: paying contributions monthly |
| Wed, Mar 10, 2027 | Withholding income tax payment (for amounts withheld in February 2027) | Withholding tax: monthly payment |
| Mon, Mar 15, 2027 | Income tax return: filing and payment deadline (2026 income) | Everyone who files an income tax return |
| Wed, Mar 31, 2027 | Consumption tax return: filing and payment deadline (2026) | Consumption tax: taxable businesses |
| Wed, Mar 31, 2027 | National Pension contribution (for February 2027) | National Pension: paying contributions monthly |
| April 2027 | ||
| During April | Fixed asset tax on depreciable assets, 1st installment for fiscal 2027 — exact date set by your municipality | Owners of depreciable business assets |
| Mon, Apr 12, 2027moved from Sat, Apr 10, 2027 (day off) | Withholding income tax payment (for amounts withheld in March 2027) | Withholding tax: monthly payment |
| Fri, Apr 30, 2027 | National Pension contribution (for March 2027) | National Pension: paying contributions monthly |
| May 2027 | ||
| Mon, May 10, 2027 | Withholding income tax payment (for amounts withheld in April 2027) | Withholding tax: monthly payment |
| Mon, May 31, 2027 | Consumption tax interim return and payment (for January–March 2027) | Consumption tax: interim returns 3 times a year |
| Mon, May 31, 2027 | Consumption tax interim return and payment (for January–March 2027) | Consumption tax: interim returns 11 times a year |
| Mon, May 31, 2027 | National Pension contribution (for April 2027) | National Pension: paying contributions monthly |
| June 2027 | ||
| During June | Resident tax (paid by yourself), 1st installment for fiscal 2027 — exact date set by your municipality | Resident tax: paying it yourself (ordinary collection) |
| Thu, Jun 10, 2027 | Withholding income tax payment (for amounts withheld in May 2027) | Withholding tax: monthly payment |
| Wed, Jun 30, 2027 | Consumption tax interim return and payment (for April 2027) | Consumption tax: interim returns 11 times a year |
| Wed, Jun 30, 2027 | National Pension contribution (for May 2027) | National Pension: paying contributions monthly |
| July 2027 | ||
| During July | Fixed asset tax on depreciable assets, 2nd installment for fiscal 2027 — exact date set by your municipality | Owners of depreciable business assets |
| Mon, Jul 12, 2027moved from Sat, Jul 10, 2027 (day off) | Withholding income tax payment (for amounts withheld in June 2027) | Withholding tax: monthly payment |
| Mon, Jul 12, 2027moved from Sat, Jul 10, 2027 (day off) | Withholding income tax payment under the semiannual special rule (for January–June 2027) | Withholding tax: semiannual special rule |
| Thu, Jul 15, 2027 | Deadline to apply for a reduced income tax prepayment (1st and 2nd installments for 2027) | Income tax prepayment (yotei nozei) |
| August 2027 | ||
| During August | Individual enterprise tax, 1st installment for fiscal 2027 — exact date set by your prefecture | Individual enterprise tax payers |
| During August | Resident tax (paid by yourself), 2nd installment for fiscal 2027 — exact date set by your municipality | Resident tax: paying it yourself (ordinary collection) |
| Mon, Aug 2, 2027moved from Sat, Jul 31, 2027 (day off) | Consumption tax interim return and payment (for May 2027) | Consumption tax: interim returns 11 times a year |
| Mon, Aug 2, 2027moved from Sat, Jul 31, 2027 (day off) | National Pension contribution (for June 2027) | National Pension: paying contributions monthly |
| Mon, Aug 2, 2027moved from Sat, Jul 31, 2027 (day off) | Income tax prepayment (yotei nozei), 1st installment for 2027 | Income tax prepayment (yotei nozei) |
| Tue, Aug 10, 2027 | Withholding income tax payment (for amounts withheld in July 2027) | Withholding tax: monthly payment |
| Tue, Aug 31, 2027 | Consumption tax interim return and payment (for January–June 2027) | Consumption tax: interim return once a year |
| Tue, Aug 31, 2027 | Consumption tax interim return and payment (for April–June 2027) | Consumption tax: interim returns 3 times a year |
| Tue, Aug 31, 2027 | Consumption tax interim return and payment (for June 2027) | Consumption tax: interim returns 11 times a year |
| Tue, Aug 31, 2027 | National Pension contribution (for July 2027) | National Pension: paying contributions monthly |
| September 2027 | ||
| Fri, Sep 10, 2027 | Withholding income tax payment (for amounts withheld in August 2027) | Withholding tax: monthly payment |
| Thu, Sep 30, 2027 | Consumption tax interim return and payment (for July 2027) | Consumption tax: interim returns 11 times a year |
| Thu, Sep 30, 2027 | National Pension contribution (for August 2027) | National Pension: paying contributions monthly |
When a deadline falls on a weekend or holiday
- Under Article 10(2) of the Act on General Rules for National Taxes, when a national tax deadline falls on a Saturday, a Sunday, a national holiday or the year-end break (December 29 – January 3), it moves to the next day. If that day is also a day off, it moves again.
- Local taxes such as resident tax, individual enterprise tax and fixed asset tax follow the same rule under Article 20-5 of the Local Tax Act.
- According to the Japan Pension Service, National Pension contributions are due at the end of the following month, and the deadline also moves to the next business day when it falls on a day off.
- For resident tax, individual enterprise tax and fixed asset tax, the law sets the months; the exact dates are set by each local government. Check the payment slips you receive.
Add the deadlines that apply to you to your calendar
Our free calendar maker (個人事業主の期限カレンダー) creates a subscription URL for Google Calendar, Apple Calendar or Outlook that contains only the deadlines that apply to you. It updates automatically, and no account or email address is needed. The page and the event names are in Japanese; use the list above for the English names.
On that page, choose your situation for each item:
| Item on the page | Meaning |
|---|---|
| 消費税 | Consumption tax: exempt, or taxable with no / 1 / 3 / 11 interim returns a year (based on last year's consumption tax amount) |
| 所得税の予定納税 | Income tax prepayment (yotei nozei): whether you pay it (prepayment base amount of ¥150,000 or more) |
| 源泉所得税（給与や報酬を支払っている） | Withholding income tax on salaries or fees you pay: none, monthly, or the semiannual special rule |
| 償却資産（事業用の機械・備品など） | Depreciable business assets (machines, equipment): whether you own any |
| 住民税を自分で納付（普通徴収） | Resident tax: whether you pay it yourself (ordinary collection) |
| 個人事業税 | Individual enterprise tax: whether it applies to you |
| 国民年金保険料を毎月納付 | National Pension contributions: whether you pay them monthly |
| 通知（対応するカレンダーアプリのみ） | Reminders (supported calendar apps only): none, 7 days before, or 7 days and 1 day before |
Then add the calendar with the Google Calendar or Apple Calendar button, or copy the subscription URL into your calendar app.
This page is a general guide. For your own situation, check with the tax office, your local government or a licensed tax accountant (zeirishi).