Japan 2025 Individual Income Tax Filing Deadline

Posted on February 10, 2026 in News

(March 16, 2026) Is Coming Soon

If you earned Japan-source real estate income or capital gains from the sale of Japanese real estate during the 2025 tax year, you may be required to file an individual income tax return in Japan.

Who Is Required to File?

You may have a filing obligation if you:

  • Earned rental income from real estate located in Japan
  • Sold Japanese real estate and realized capital gains

Non-residents are generally required to appoint a tax agent (納税管理人 / Nozei Kanrinin) to file tax returns and make tax payments on their behalf.

Filing Deadline for the 2025 Tax Year

Japan’s individual income tax returns must be filed within a fixed filing period. Filing or paying after the deadline may result in penalties and interest.

  • Tax return filing deadline:
    Monday, March 16, 2026
  • Tax payment deadline (if tax is due):
    Monday, March 16, 2026

Taxpayers with a filing obligation should ensure that all procedures are completed by this date.

How to Submit Your Tax Return (e-Tax)

Individual income tax returns in Japan can be submitted electronically via the National Tax Agency’s e-Tax system:

👉 https://www.keisan.nta.go.jp/kyoutu/ky/sm/top#bsctrl

Why e-Tax Is Strongly Recommended

Starting January 2025, Japanese tax offices no longer provide official receipt stamps on copies of paper-filed tax returns.

As a result:

  • Paper filing may make it difficult to retain clear proof of submission
  • e-Tax provides electronic records confirming successful filing

For these reasons, taxpayers are strongly encouraged to use e-Tax when filing individual income tax returns.

Filing Past-Due Tax Returns

Even if you have missed previous filing deadlines, it is still possible to file tax returns for up to five prior years.

  • Tax returns from 2021 onward can be prepared and submitted electronically
  • The e-Tax “Tax Return Preparation Corner” allows efficient preparation of prior-year returns
  • If you have unfiled returns, it is generally advisable to submit them together with your 2025 tax return to bring your tax status fully up to date

Additional Penalties for Late or Non-Filing

If a tax return remains unfiled and is submitted only after:

  • An inquiry from the tax office, or
  • Notification of a tax audit

additional penalties may apply on top of the standard failure-to-file penalty.

To minimize penalties, taxpayers are strongly encouraged to file voluntarily before any contact from the tax authorities.

Failure-to-File Penalty Rates in Japan

Failure-to-file penalties generally apply as follows:

Timing of Late FilingFailure-to-File Penalty Rate
Filed before receiving audit notification5%
Filed after audit notification but before it becomes foreseeable that corrections will be made10% (15%)
Filed after it becomes foreseeable that corrections or assessments will be made through audit15% (20%)
If failure-to-file penalty or heavy additional tax was imposed within the past 5 years25% (30%)

  • Rates shown in parentheses apply to the portion of the principal tax amount exceeding JPY 500,000

Final Note

To reduce penalties and avoid unnecessary tax risks, taxpayers with outstanding filing obligations should consider filing as early as possible and before any inquiry from the tax authorities.

If you need assistance with:

  • Your 2025 individual income tax filing, or
  • Late or past-due tax returns

please contact our tax professionals at:📩 taxconsultation@core8eight.com