Japan Compliance Guide
Filing requirements, deadlines, and fees for Japan business entities.
Filing Obligations
Corporate Tax Return (Hōjinzei)
AnnualJapanese corporations must file a corporate tax return with the National Tax Agency. The effective corporate tax rate (including national, local, and enterprise taxes) is approximately 29.74% for companies in Tokyo with capital over ¥100 million, and approximately 33.58% including inhabitant surcharges.
Within 2 months of the end of the fiscal year (extension to 3 months available upon application)
No filing fee
Additional tax of 15%–20% on the unpaid amount for late filing. Delinquent tax (延滞税) of approximately 2.4%–8.7% per annum on late payments.
Electronic filing via e-Tax (国税電子申告) or paper filing at the tax office
Consumption Tax Return (Shōhizei)
Annual (interim payments may be required quarterly or monthly)The Japanese consumption tax rate is 10% (8% for certain food and beverages). Businesses with taxable sales exceeding ¥10 million in the base period must file consumption tax returns. From October 2023, the invoice system (インボイス制度) requires registered businesses to issue qualified invoices.
Within 2 months of the end of the fiscal year
No filing fee
Delinquent tax and additional tax penalties apply.
Electronic filing via e-Tax
Commercial Registration Changes
As neededChanges to a company's registered information (directors, representative directors, capital, trade name, purpose, registered office) must be filed with the Legal Affairs Bureau within 2 weeks.
Within 2 weeks of any change to registered matters (directors, address, capital, etc.)
Registration and licence tax (¥10,000–¥30,000 depending on change type)
Fine of up to ¥1,000,000 for failure to file required registration changes.
At the Legal Affairs Bureau or via online registration system
Financial Statements Filing (Large Companies)
AnnualKK companies must prepare financial statements and present them for approval at the annual shareholders' meeting within 3 months of the fiscal year end. Large companies (capital ≥ ¥500 million or liabilities ≥ ¥20 billion) must be audited.
Within 3 months of the end of the fiscal year (at the annual shareholders' meeting)
No filing fee
Failure to hold the shareholders' meeting and approve accounts may result in civil and criminal penalties for directors.
Approved at shareholders' meeting; public notice filing required
Key Dates
Frequently Asked Questions
What is Japan's corporate tax rate?
The effective corporate tax rate in Japan is approximately 29.74% for large companies in Tokyo, comprising national corporate tax (23.2%), local corporate tax, enterprise tax, and inhabitants tax. Small and medium enterprises pay a reduced rate of 15% on the first ¥8 million of income.
What is the difference between a KK and GK in Japan?
A Kabushiki Kaisha (KK) is a stock company similar to a corporation, with formal governance requirements including a board of directors and shareholders' meetings. A Gōdō Kaisha (GK) is a limited liability company similar to a US LLC, with simpler governance and more flexibility in profit distribution.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.