Japan tax return is filed only one time with statement account after FY but sometime interim tax payment called as a filing has to be paid as well. Interim tax payment depends of the tax amount in previous FY.
Corporation tax
There is an interim tax payment according to the tax amount in previous FY. If previous FY national corporation tax is more than JPY200K, there is Half yearly payment for national and local corporation tax.
Consumption tax
There is an interim tax payment according to the tax amount in previous FY as below
1. If previous FY Consumption tax is more than JPY 60M payment Monthly payment
2. If previous FY consumption tax is JPY 5M – 60M Quarterly payment
3. If previous FY consumption tax is JPY 600K – 5M, Half yearly payment
The interim tax payment payslip including the interim tax amount calculated by tax authority is delivered to each tax payer before each due date. And the due date is within next two month after the each interim tax payment. (Ex, If a cliental previous FY consumption tax amount is JPY10M and fiscal year is Jan 1 to Dec 31, it should be filed 4times, May 31, Aug 31, Nov 30, Feb 28)
