Japan’s National Tax Agency announced on 3 February 2022, that the filing and payment due dates for 2021 Japanese individual income tax returns will be extended until 15 April 2022, for those who are unable to meet the tax return due date of 15 March 2022, due to the spread of COVID-19.1


The extension of the filing and payment deadlines for 2021 individual income tax returns to 15 April 2022, is one of the measures taken to allow taxpayers additional time to organise their tax affairs, which may help reduce stress around tax filings and payments for individual taxpayers and tax services providers.

For prior coverage of last year’s extension, see GMS Flash Alert 2021-048 (5 February 2021).  

More Details

Until 15 April 2022, the tax authorities will accept tax returns filed using simplified procedures, which make it possible for taxpayers to extend their filing and payment due dates by including a note on the tax return stating “新型コロナウイルスによる申告・納付期限延長申請” (application for extension of filing and payment due dates relating to COVID-19).  This extension is applicable without submission of a separate application form.


Tax withdrawal dates will be announced later for taxpayers using the automatic bank transfer payment method for national tax payments.  For other tax payment methods, tax payments must be settled by the tax return filing date.

The information contained in this newsletter was submitted by the KPMG International member firm in Japan.


Connect with us

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today


GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

© 2023 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.