Tax event list December in Japan

Year-end adjustment of salary income

  • Timing of the year-end adjustment: the last salary payment date of this year.

Insurance premium deduction for salary earners

  • Submission due date: The day before the date of payment of the last salary of this year.
  • Submit to: Tax office in charge of income tax payment place for salary through salary payer.

Notification statement of consumption tax taxation system of individual business owner

  • Submission due date: December 31

Payment for the third term of property tax (city planning tax)

  •  Payment due date: The date specified by the municipal ordinance during December.

Submit a special case notification form for the due date of withholding income tax for July to December

  • Submission due date: December 20

Filing corporation tax of October settlement corporation

  • Submission due date: December 31 (January 4 of the Consumption following year)
  • Corporate tax · tax · Regional consumption tax · Corporate enterprise tax · corporation prefectural tax statement

Construction license application for August settlement corporation

  • Submission due date: December 31