Global Tax Deadlines vs. Japan: What Business Owners & Investors Need to Know

Mamiko Yamamoto
Nov 22
3 min read

[Must-Save Guide]

Everyone knows that Japan's income tax deadline is March 15th, but when you look globally, tax deadlines vary significantly from country to country. This variation in filing dates and payment deadlines makes a real difference for your bottom line.

If you're running a cross-border e-commerce business, own overseas real estate, or are planning international expansion, understanding each country's tax calendar is critical for cash flow management.

In this guide, we'll compare and explain the corporate and income tax filing deadlines for Japan and major countries around the world.

1. Japan's Filing Deadlines (Quick Review)

Let's start with Japan's basic rules. Japan clearly separates "individual income tax filing" from "corporate tax filing."

Tax Type	Tax Period (Fiscal Year)	Filing & Payment Deadline
Income Tax (Individual)	January 1 – December 31	February 16 – March 15 (following year)
Corporate Tax (Company)	Period defined by bylaws	Within 2 months of fiscal year-end（e.g., May 31st for March year-end）

Key Point: Japanese corporations can freely choose their fiscal year-end, but individuals are fixed to the calendar year (January–December).

2. Filing Deadlines in Major Countries

Countries differ in whether they use a calendar year or fiscal year basis for taxation. The US and UK are particularly distinctive.

【United States 🇺🇸】 April 15th is "Tax Day"

The US has a later individual filing deadline than Japan—roughly one month later.

Individual Income Tax: April 15th
- Unlike Japan, automatic 6-month extensions (until October 15th) are available upon request. However, payment is still due by April 15th.
Corporate Tax: 3.5 months after fiscal year-end (April 15th for December year-end).

【United Kingdom 🇬🇧】 Unique "April 6th Start Date"

The UK's tax system has a unique calendar due to historical reasons.

Individual Income Tax:
- Tax Year: April 6 – April 5 (following year)
- Filing Deadline: January 31st (following year) for online filing
Corporate Tax: Within 12 months of accounting period-end (but payment due within 9 months and 1 day).

【China 🇨🇳】 Strict Calendar Year Taxation

China standardizes on a December fiscal year-end for business purposes.

Individual Income Tax: File between March 1st and June 30th of the following year.
Corporate Tax: Within 5 months of fiscal year-end (May 31st).
- ※ All Chinese enterprises have January 1 – December 31 as their statutory accounting period.

【Singapore 🇸🇬】 Asia's Business Hub

Known as a tax haven, Singapore has advanced electronic filing systems.

Individual Income Tax: April 15th (paper filing) or April 18th (e-Filing).
Corporate Tax: November 30th of the following year after fiscal year-end.

3. Worldwide Filing Deadlines – Comparison Table

A quick comparison of major countries. (※ These are general rules; exceptions and holiday adjustments apply.)

Country/Region	Individual Filing Deadline	Corporate Filing Deadline
Japan 🇯🇵	March 15	2 months after fiscal year-end
United States 🇺🇸	April 15 (extendable)	3.5 months after fiscal year-end
United Kingdom 🇬🇧	January 31 (following year)	12 months after fiscal year-end
France 🇫🇷	Mid-May to early June	3 months after fiscal year-end (or May)
Germany 🇩🇪	July 31 (following year)	July 31 (following year)
China 🇨🇳	June 30	May 31 (December year-end only)
Singapore 🇸🇬	April 18	November 30 (following year)
Australia 🇦🇺	October 31	Varies by business size and structure

4. Common Pitfalls to Avoid

If you have cross-border transactions, watch out for these two critical issues:

Filing and Payment Deadlines Are NOT Always the Same
- Some countries (like the UK) allow you to file a year after year-end, but require payment within 9 months. Filing at the last minute can result in late penalties.
Penalties Vary Significantly by Country
- The US IRS is famous for imposing severe penalties on late or incomplete filings. Other countries may be more lenient.

5. Summary

Japan: Individuals file by March 15; corporations file within 2 months of year-end.
United States: Mark April 15th on your calendar.
China: Mandatory December year-end with May 31st filing.

When operating a global business, understanding each country's tax calendar and coordinating with local accountants is essential for timely fund planning and compliance.

💡 Next Steps

If you're actively doing business with specific countries (such as the US or China) and need deeper insights into their tax systems—including withholding tax rates or treaty benefits between Japan and other nations—we can provide country-specific guidance.

Have questions like "What taxes should I be aware of when trading with 〇〇 country?" Please reach out!