Filing a tax return after the due date

You will probably file a tax return after the due date if you realize that you have not filed a tax return or because the tax office points out that you have not filed a tax return.

When you file the tax return after the due date, an additional tax for non-filing and a delinquency tax will be imposed.
The additional tax for non-filing will be imposed by multiplying the amount of tax due by a certain tax rate, which varies depending on when the tax return is filed.

(1) Within one month after the due date of the tax return: 0%
(2) Until the tax office notifies the tax audit: 5%
(3) From the notice of tax audit to the tax audit: 10%, 15%
(4) After the tax audit has started: 15%, 20%

(1) Within one month after the statutory due date for tax returns

There is a filing deadline for the submission of tax returns. For income tax, the deadline is March 15. The corporate tax and consumption tax deadline is two months after the last day of the fiscal year.
If the following requirements are met, no additional tax will be imposed if the tax return is filed.

  • The tax return is filed within one month of the filing due date.
  • Taxes are paid by the statutory due date (the same as the filing due date).
  • The taxpayer has not been subject to additional tax for not filing a tax return or heavy additional tax for the past five years, and they have not been qualified for this zero % treatment for the past five years.

(2) Until receiving a notice of tax audit from the Tax Office.

The additional tax for non-filing is 5%.

(3) From the notice of tax audit to the start of the tax audit

The tax office will send a notice of tax audit before a tax audit is conducted. The period between the notice and the start of the tax audit is usually about one month. Submitting your tax return within that one month, you will be subject to an additional tax of 10% on up to ¥500,000 of the tax due and an additional tax of 15% on the portion that exceeds ¥500,000.

(4) After a tax audit has begun

If a taxpayer files a tax return after a tax audit has begun, additional tax for nonreporting will be imposed at the rate of 15% on the amount up to 500,000 yen of the tax due and 20% on the portion of the tax due exceeding 500,000 yen of the tax due.