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e-Tax (Electronic Filing)

e-Tax(国税電子申告・納税システム)

Overview

e-Tax is the National Tax Agency's electronic filing and payment system. Through the internet, you can submit returns for corporate tax, income tax, consumption tax, withholding tax, statutory documents, and more, as well as make tax payments. A My Number Card (for individuals) or electronic certificate (for corporations) is required. Individuals can use either the My Number Card method or the ID/Password method. Large corporations with capital of ¥100 million or more are required to file corporate tax and consumption tax returns electronically.

How to use

• My Number Card method: Authenticate using your My Number Card with an IC card reader (or smartphone), then file and pay through e-Tax software (WEB version) • ID/Password method: Visit a tax office for identity verification to receive an ID and password (interim measure) • e-Tax software (installable version): Full-featured software for corporations to create and submit various tax returns • Available 24 hours in principle (except during maintenance) • During the tax return filing period, available 24 hours including weekends and holidays

Related dates

18 dates

Corporate Tax Return法人税確定申告
Period
Interim Corporate Tax Return法人税中間申告
Period
Final Income Tax Return所得税確定申告
Period
Consumption Tax Return (Corporate)消費税確定申告(法人)
Period
Consumption Tax Taxable Operator Election消費税課税事業者選択届出書
Consumption Tax Interim Return (Corporate)消費税中間申告(法人)
Period
Consumption Tax Interim Return (Individual)消費税中間申告(個人)
Period
Consumption Tax Return (Individual)消費税確定申告(個人)
Period
Monthly Withholding Tax Payment源泉所得税納付(毎月)
Reminder
Withholding Tax (Semi-Annual, Jan-Jun)源泉所得税納付(納期特例・上半期)
Reminder
Withholding Tax (Semi-Annual, Jul-Dec)源泉所得税納付(納期特例・下半期)
Reminder
Statutory Documents & Withholding Certificates法定調書合計表・源泉徴収票の提出
Period
Notification of Incorporation (Tax Office)法人設立届出書(税務署)
Deadline
Application for Approval of Blue Filing (青色申告)青色申告の承認申請書
Deadline
Notification of Opening a Salary Payment Office (給与支払事務所等の開設届出書)給与支払事務所等の開設届出書
Deadline
Application for Special Withholding Tax Payment Period (納期の特例)源泉所得税の納期の特例の承認に関する申請書
Reminder
Pre-determined Officer Remuneration Report (事前確定届出給与)事前確定届出給与に関する届出書
Deadline
e-Tax Registration (e-Tax利用開始届出)e-Tax利用開始届出

References

  1. e-Tax Portal
  2. e-Tax: Electronic Filing for Individuals
  3. e-Tax: Electronic Filing for Corporations
  4. e-Tax: List of Available Procedures