Overview

Individual business owners whose prior year's consumption tax (national tax portion) exceeded ¥480,000 must file an interim return. The interim period covers January 1 – June 30, and the filing/payment window is July 1 – August 31. You can choose between the prior-year method or the provisional settlement method (仮決算方式).

Schedule

Applicability

• Applicable to: Individual
• Requires consumption tax applicability

Authority

Filing Methods

Additional Details

Individual consumption tax interim returns follow the same framework as corporate. The obligation arises when the prior year's final consumption tax (national tax portion) exceeded ¥480,000. The taxable period for individuals is the calendar year (January 1 – December 31). For annual interim filing, the interim period is January 1 – June 30, with the filing and payment deadline of August 31. You can choose between the prior-year method or the provisional settlement method. If the return is not filed by the deadline, deemed filing under the prior-year method applies.

Penalties for Non-Compliance

Same as the corporate interim return — deemed filing applies if not filed, so no failure-to-file penalty is generally imposed. Delinquent tax (延滞税) applies if the deemed tax amount is not paid by the deadline: • 2.4%/year for the first 2 months, 8.7%/year thereafter (Reiwa 7 special rates).

Legal Basis