EN 
JA 
For those who are always in a rush to figure out what to do and by when...A year's worth of tax schedule, broken down by month!
✅ January | Full-scale start of the year! Year-end tax adjustments and depreciable asset tax returns!
- 🔹 Based on the results of the year-end tax adjustment, submit a "Salary Payment Report" to each city, ward, town, or village (by January 31st)
- 🔹 Submit the statutory statement summary and payment statement to the tax office (by January 31st)
- 🔹 Depreciation tax is also due this month!
- If you own business equipment (desks, PCs, signs, machinery, etc.), you are required to report it.
- Report to your local municipality by January 31 based on your ownership status as of January 1.
✅ February | Start preparing your tax return!
- 🔹 Prepare accounting software and books,Prepare tax return documents
- 🔹 Gather all deduction certificates (National Health Insurance, life insurance, hometown tax payment, etc.)
- 🔹 Start preparing to submit to the tax office and e-Tax
✅ March | File tax returns and pay income tax!
- 📅 March 15: Deadline for filing tax returns
- 💰 The deadline for paying income tax is also the same.
- *For those who are subject to consumption tax,Filing and paying consumption tax by March 31st
✅ April | A break...but resident taxes and national health insurance are starting to take effect!
- 🔹 New notifications for resident tax and national health insurance will start arriving
- 🔹 Check this year's payment schedule and amount!
✅ May-June | Notification rush season!
- 📩 You will receive a notification of your resident tax payment.
- Employees' portion will be handled through **special collection (deduction from salary)**
- 📩 When will the notification of National Health Insurance premium arrive?
- ✅ Make a payment plan!
✅ July | Special payment deadline for withholding income tax (half yearly)!
- 🔹 If you withhold tax from employees or subcontractors
- 📅 Pay withholding income tax for January to June by July 10th
- * Deadline when using the "Delivery Date Exception"
✅ August to October | It's quiet, but don't let your guard down...
- 🔹 Taxpayers who are subject to estimated tax payments can manage their funds in preparation for the next payment deadline
- 🔹 Check for mistakes in employee resident tax payments
✅ November | There may be second installment of estimated income tax payments!
- 📅 November 30: Deadline for payment of estimated tax (2nd installment)
- This applies to those whose income tax for the previous year exceeded 150,000 yen.
- 🔹 Be careful, if you forget you will be charged a late fee!
✅ December | Prepare for year-end adjustments and review expenses!
- 🔹 Collect year-end tax adjustment documents from employees
- Dependent deduction declaration form, insurance premium deduction certificate, etc.
- 🔹 Check whether there are any missed expenses as a tax saving measure
- 🔹 If you have the means, consider joining Small Business Mutual Aid Association, iDeCo, etc.
💼 Bonus: Annual schedule (rough version)
| month | Main Tasks |
|---|---|
| January | Submitting year-end tax adjustments, depreciable asset tax returns, and submitting statutory reports |
| February | Tax return preparation |
| March | Final tax return, income tax payment, consumption tax return |
| June | Resident tax and national health insurance notification (special collection begins) |
| July | Withholding income tax (special payment deadline) payment |
| November | Estimated income tax payment (2nd period) |
| December | Year-end tax adjustment preparation, tax saving measures |
🎯 Summary
If you hire employees,There's more to do than just "me" taxesThat is the reality.
In particular, it is easy to forget about "depreciable asset tax," "withholding income tax," and "submission of salary payment reports."January is the peak monthis!
Aim for "zero tax troubles" by preparing well in advance and checking your taxes monthly.