e-Taxの利用

Detailed explanation of e-Taxの利用 based on official information from 国税庁. Understanding Financial Statements

Published: January 12, 2026

e-Tax for Corporate Tax in Japan: A Comprehensive Guide

1. Overview

e-Tax is the Japanese National Tax Agency's (NTA) comprehensive online tax filing and payment system. For corporations, it provides a secure, efficient, and paperless method for fulfilling all major tax obligations, including corporate income tax, consumption tax, and withholding tax. The system is a cornerstone of Japan's digital transformation in public administration, significantly reducing administrative burdens, minimizing errors, and accelerating processing times compared to traditional paper filing. Its importance has grown with the increasing push for digitalization and remote operations in business management.

2. Applicable Objects & Scenarios

e-Tax is applicable to all corporations in Japan, including Kabushiki Kaisha (KK), Godo Kaisha (GK), and other incorporated entities, regardless of size or capital. It is needed for key annual and periodic tax procedures:

  • Annual Corporate Tax Returns: Filing final tax returns for each business year.
  • Interim Tax Payments: Submitting and paying estimated tax installments.
  • Consumption Tax Returns: Filing periodic (generally quarterly or annual) returns.
  • Withholding Tax Returns: Reporting and paying income tax withheld from employee salaries and payments to non-residents.
  • Submission of Attached Documents: Electronically submitting financial statements and other required schedules.
  • Payment of Tax Liabilities: Settling all types of national taxes online.
  • Receiving Notices and Certifications: Obtaining tax payment certificates and official notices from the NTA digitally.

3. Core Conclusions

  • Mandatory for Large Corporations: Filing corporate tax returns electronically via e-Tax is legally mandatory for large corporations (as defined by the Corporate Tax Act).
  • Strongly Encouraged for All: While mandatory for some, the NTA strongly encourages all corporations to use e-Tax for its efficiency, accuracy, and 24/7 accessibility.
  • Digital Certificate Required: To use the full suite of filing functions, a compatible digital certificate (issued by an approved certification authority) is required for identity verification.
  • Integrated Payment Options: The system integrates with online banking, credit card payments (for some taxes), and convenience store payment slips, offering flexibility.
  • Confirmation is Crucial: Upon successful submission, users receive an immediate electronic receipt. It is critical to save this receipt as proof of filing.

4. Procedures & Steps

Step 1: Preparation

  1. Obtain a Digital Certificate: Acquire an individual or corporate digital certificate for "commercial use" or "for use with government procedures" from an NTA-approved certification authority (e.g., JPKI or G-Biz).
  2. Install Necessary Software: Install the certificate on your computer and ensure your browser and OS are compatible. You may need to install specific helper software from the e-Tax website.
  3. Gather Information: Prepare all necessary data, including corporate registration number, financial statements, tax calculation sheets, and details for any tax credits or carryovers.

Step 2: Application & Submission

  1. Access the Portal: Navigate to the official e-Tax portal (https://www.e-tax.nta.go.jp/).
  2. Log In: Select the "For Corporations" section and log in using your digital certificate.
  3. Select Form: Choose the appropriate tax form (e.g., "Final Corporate Tax Return [Form 1]").
  4. Input Data: Enter all required information into the web forms. The system includes calculation aids and basic validation checks.
  5. Attach Documents: Upload required attachments, such as electronic financial statements in specified formats (e.g., XBRL or PDF).
  6. Submit: After a final review, submit the return electronically. The system will generate and display an electronic receipt (Juri Shomei).

Step 3: Review & Confirmation

  1. Save Receipt: Immediately download and securely save the electronic receipt. This is your legal proof of submission.
  2. Make Payment: If a tax liability is due, proceed to the payment section within e-Tax to complete the payment via your chosen method by the deadline.
  3. Check Submission History: You can later log in to view your submission history and the status of past filings.
  4. Receive Notices: Official notices, such as tax payment certificates (Nofu Shomei), can be downloaded from your e-Tax account when issued by the tax office.

5. Frequently Asked Questions (FAQ)

Q1: Is e-Tax free to use? A1: Yes, there is no fee charged by the National Tax Agency for using the e-Tax system itself. However, there is typically a cost associated with obtaining the required digital certificate from a private certification authority.

Q2: Can I file a corrected return (Kazei Shinkoku) through e-Tax? A2: Yes, amended tax returns can be submitted electronically through the e-Tax system following a similar procedure to the original filing.

Q3: What happens if I miss the filing deadline while using e-Tax? A3: The legal filing and payment deadlines remain the same regardless of the submission method. Late filing or payment via e-Tax is still subject to the same penalties and delinquent taxes as paper filing. The system is available 24/7, including on deadline days.

Q4: I am a small corporation. Am I exempt from e-Tax? A4: While not legally mandatory for all small and medium-sized enterprises (SMEs), the NTA encourages universal adoption. Some local tax offices may also promote its use. It is advisable to check with your local tax office for any specific regional guidance.

Q5: Can I use e-Tax if I don't have a digital certificate? A5: Limited functions, such as browsing public information or creating some forms, are available without a certificate. However, for the official submission (E-Shinkoku) of legally required returns, a valid digital certificate is mandatory.

Q6: How long does it take to get a tax payment certificate after filing via e-Tax? A6: The processing time varies, but once the tax office has processed your return and any payment is confirmed, the tax payment certificate (Nofu Shomei) will be made available for download in your e-Tax account. This is often faster than requesting a paper certificate by mail.

6. Risks & Compliance

  • Disclaimer: This guide is for informational purposes only. Tax laws and e-Tax system specifications are subject to change. The ultimate responsibility for accurate and timely filing lies with the taxpayer.
  • Certificate Validity: Ensure your digital certificate is current and not expired before the filing deadline. Renewal can take time.
  • System Deadlines: While e-Tax is available until midnight on deadline days, technical issues or last-minute congestion can occur. It is highly recommended to complete submissions well in advance.
  • Data Accuracy: The system performs basic checks, but it does not verify the business logic or accounting accuracy of your entries. Incorrect data input remains the taxpayer's responsibility.
  • Record Keeping: You are required to retain the electronic receipt and all supporting documents for the statutory period (generally 7 years for corporations).

7. References & Sources

8. Related Topics

  • Corporate Income Tax Rates and Calculation: (Internal link to guide on corporate tax structure)
  • Consumption Tax (VAT) Filing in Japan: (Internal link to consumption tax procedures)
  • Withholding Tax (Gensen Choshu) for Employers: (Internal link to payroll withholding)
  • Digital Certificate (JPKI) Application Process: (Internal link to obtaining digital IDs)
  • Tax Payment Methods (Bank Transfer, Convenience Store): (Internal link to payment options)
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