Zagdim Reader Desk · Japan corporate tax and bookkeeping

Bookkeeping and corporate tax in JapanIncorporation notifications and year-end filing

Once your Japanese company is formed, bookkeeping, the notification of incorporation and annual filings all need to be arranged. The Zagdim Reader Desk first establishes the company’s location, financial year-end and transactions, then shortlists suitable certified tax accountants in Japan and confirms item by item what the engagement covers: bookkeeping, year-end closing, filings and consumption tax.

Book a free 20-minute call See what the service covers

Who it is forOwners of newly formed or operating companies in Japan

Handled byCertified tax accountants (zeirishi) in Japan

LanguagesEnglish or Japanese; other languages on request

Reader Desk feeFree of charge

National Tax AgencyNational Tax Agency · corporate tax

01 · Understanding company tax

After your Japanese company is formed, how are bookkeeping and tax filing arranged?

A company must keep recording its transactions and retaining supporting documents, then close its accounts for each business year. For an ordinary corporation, corporation tax and local corporation tax are in principle filed and paid within 2 months from the day after the business year ends; local taxes are handled separately with the tax authorities for the company’s location.

A newly formed company also faces deadlines, including those for the notification of incorporation (法人設立届出書) and the blue return (青色申告). It cannot be assumed that a new company is exempt from consumption tax for its first two periods: capital at the start of the period, the specified period, control relationships and registration as a qualified invoice issuer must be checked period by period. Making no profit does not mean every tax is waived.

Annual filing: in principle within 2 months

Corporation tax and local corporation tax run from the day after the year ends; local filings are made separately.

The notification of incorporation has a deadline

An ordinary newly formed domestic corporation files it with the tax office within 2 months of the registration date.

Apply for blue return status early

Where the first period is short, the deadline may fall before 3 months have passed since formation.

If you pay salaries, check the payroll notification

Filed within 1 month of the date the salary-paying office is opened.

Consumption tax is assessed period by period

A corporation with no base period and capital of ¥10 million (about US$63,000) or more at the start of the period is in principle not exempt.

Check the per capita levy even with no profit

The per capita levy (均等割) of corporate inhabitant tax is not automatically waived because the company made no profit.

Documents sorted with coloured clips beside a pair of glasses on a desk — Keep transactions, supporting documents and books in order from formation

Wooden doors, a blue noren curtain and a sign at a traditional Japanese shop — Arrange day-to-day operations and annual filing together

02 · Who it suits

Which Japanese companies need bookkeeping and tax support

Start from the stage your company is at. Day-to-day bookkeeping, year-end closing and each filing are explained separately.

Newly formed company

Unsure which notifications are still outstanding

Suits: The company is registered, but the incorporation, blue return or payroll procedures have not yet been dealt with.

What to prepare: Provide the registration date, articles of incorporation, financial year-end and the notifications already filed, and the deadlines are checked first.

Operating company

Looking to hand over bookkeeping and annual filing

Suits: The company has transactions, expenses and bank activity, and you want to know which accounting work can be handed over.

What to prepare: Set out the transaction volume, existing books and payroll position, and confirm whether bookkeeping is taken on and whether it is charged separately.

Consumption tax assessment

New company, or already registered as a qualified invoice issuer

Suits: Unsure how capital at the start of the period, revenue or registration status will affect consumption tax.

What to prepare: Assessed period by period for each business year; exemption is not decided simply because the company is new or on a single capital figure.

Overseas shareholders · managers

Based overseas, with company accounts to keep running

Suits: You want the Japanese company’s records put in order, and tax filing and what follows arranged.

What to prepare: Confirm how records will be handed over and the scope of national and local taxes; documents needed for a visa are explained separately.

This page mainly covers ordinary Japanese domestic corporations; branches of foreign corporations, groups and special industries are assessed separately.

Zagdim Reader DeskWe listen to your situation first, then arrange a professional

03 · Reader Desk

How the Zagdim Reader Desk helps

The Reader Desk first establishes the company’s location, formation date, financial year-end and the state of its books, sets out the records to prepare, then shortlists suitable certified tax accountants (税理士, zeirishi) in Japan to assess and handle the filings. Whether day-to-day bookkeeping, payroll, year-end closing and consumption tax are taken on, and whether each is charged separately, is confirmed item by item before engagement.

English or Japanese

Filings handled by a Japanese certified tax accountant

01
Understand the company
Location, financial year-end and transactions.
02
Review the books
Existing books, supporting documents and notifications already filed.
03
Arrange a tax accountant
Confirm the work taken on, the fee and the records.
04
Handling and follow-up
Year-end closing and filing completed within the scope of engagement.

04 · Costs and timing

Company taxes and fees for bookkeeping and filing are calculated separately

Company taxes

Based on the returnNational and local taxes are calculated separately

Calculated from income, company size, location and the taxes that apply; the whole tax burden cannot be estimated from a single rate.

Tokyo per capita levy: an example

¥70,000 a year (about US$440)Only for ordinary corporations that meet the conditions

One office only, within the 23 wards of Tokyo, in existence for the full year, with capital and similar amounts (資本金等) of no more than ¥10 million and no more than 50 workers in that ward. Multiple locations or a short year are calculated differently.

Professional fees

As quoted by the professionalBookkeeping, year-end closing and each filing itemised

Whether day-to-day bookkeeping, consumption tax, payroll and the year-end adjustment are included is confirmed according to the scope taken on and the transactions involved.

Zagdim Reader Desk

No charge at this stageOrganising information and arranging a professional

The Reader Desk does not charge readers at this stage.

After formation, which deadlines should you confirm first?

The notification of incorporation is in principle due within 2 months of the registration date. A blue return application for the first period must be made by the day before the earlier of two dates: the day 3 months after formation, and the last day of the first period. The notification of a salary-paying office is due within 1 month of the date it is opened.

Annual corporation tax and local corporation tax are in principle filed and paid within 2 months from the day after the year ends; in Tokyo, corporate enterprise tax and corporate inhabitant tax are generally also due within 2 months of the year-end. An extension of the filing deadline requires its own application or notification to be checked: national tax, local tax and consumption tax cannot be treated as extended together automatically.

Tokyo Tower and the city skyline lit up at dusk

JAPAN · COMPANY ACCOUNTS

Connect day-to-day bookkeeping to annual filing

Review the company’s records first, then confirm which work to hand over.

05 · Getting started

Ask Zagdim to shortlist the right company tax professional in Japan

Send a message setting out the company type, location, formation date and financial year-end, and whether anyone currently keeps the books, whether you pay salaries and whether the company is registered as a qualified invoice issuer. The Reader Desk sets out what you need, then arranges for a certified tax accountant to confirm.

WhatsApp Email the Reader Desk

The Zagdim Reader Desk handles contact and follow-up.

Fill in the assessment form (about 2 minutes)

If a messaging app is not convenient, leave your details and the Zagdim Reader Desk will reply by WhatsApp or email.

01Whether the notification of incorporation has been filed
02Which day-to-day bookkeeping work to hand over
03Whether the company needs to file consumption tax returns
04How year-end closing and local filings are arranged

06 · Common questions

Bookkeeping and corporate tax in Japan: common questions

Once the company is set up in Japan, which filings are still required?

An ordinary newly formed domestic corporation must file the notification of incorporation within 2 months of the registration date. The blue return application for the first period has its own deadline, and a company with a salary-paying office must also file the notification of its opening. Local notifications and annual tax filings need to be arranged separately as well.

If the company has no income, does it still pay tax?

Making no profit does not mean the per capita levy is automatically waived. The amount depends on location, capital and similar amounts, the number of workers and the period the company was in existence. The ¥70,000 a year in Tokyo is only an example for a company meeting specific conditions, not a fixed total tax bill for every company in Japan.

Is it true that a new company pays no consumption tax for its first two years?

Not as a general rule. The first two periods usually have no base period, but capital of ¥10 million or more at the start of the period, registration as a qualified invoice issuer, the specified period or group control can each rule out exemption. A business year is also not necessarily a full year.

If you register to issue qualified invoices, does it affect exemption?

Yes. Once registered as a qualified invoice issuer, the company can no longer rely on the small-business exemption threshold to be relieved of consumption tax. Whether to register, and when, is first assessed by a certified tax accountant.

Can bookkeeping, payroll and tax filing be handled together?

You can first set out the items you need; the certified tax accountant then confirms which work is taken on and the fee for each. Day-to-day bookkeeping, payroll, the year-end adjustment, year-end closing and consumption tax returns are not assumed to be included in a single quote.

If the annual return cannot be filed in time, can it be postponed?

There is a filing extension system for those who meet the conditions, but it requires an application or notification under the rules. The procedures for corporation tax, local tax and consumption tax are confirmed separately, and an extension to file does not mean payment can be deferred free of interest.

Which new taxes should the company watch for?

For business years beginning on or after 1 April 2026, corporations subject to corporation tax must file a return for the special defence corporation tax (防衛特別法人税), even where the tax calculated is nil. This is determined by the date the business year begins, and a certified tax accountant checks how it applies.

Put the books and deadlines in order first, then confirm the scope of engagement.

Ask Zagdim to shortlist the right professional

Corporate tax filings in Japan are received by the relevant national and local tax authorities. The Zagdim Reader Desk helps organise records and arrange professionals; tax filings are handled by a Japanese certified tax accountant in accordance with the law, and bookkeeping and other work is confirmed according to the scope of engagement. This page is general information and is not tax advice on your individual case. Information checked to 28 October 2026.