Japan Corporate Tax Interim Payment Calculator

Enter last fiscal year's confirmed corporate tax and the number of months in both the prior and current fiscal years to estimate Japan's interim (provisional) tax payment for corporate tax, local corporate tax, and enterprise tax, free.

Last updated: 2026-10-17

What Is a Corporate Tax Interim Payment

This calculator estimates the interim (provisional) tax payment a Japanese company must make partway through its fiscal year. Enter last fiscal year's confirmed corporate tax, local corporate tax, and enterprise tax, plus the number of months in the current fiscal year, and it estimates how much is due under the prior-year-basis method.

Companies whose fiscal year exceeds 6 months are generally required to prepay part of their annual tax liability before the year-end settlement. There are two ways to calculate this: the prior-year-basis method (a mechanical calculation from last year's confirmed tax, covered by this tool) and the pro forma settlement method (based on an interim settlement of the first half of the current year). This tool is aimed at accounting staff preparing for an upcoming interim filing, as well as those evaluating whether to incorporate a business in Japan.

How to Use

Enter last fiscal year's confirmed corporate tax Enter the corporate tax amount confirmed on your most recent tax return.
Enter last fiscal year's confirmed local corporate tax and enterprise tax Enter the local corporate tax and enterprise tax (including special corporate enterprise tax) confirmed on the same return.
Enter the length of the prior and current fiscal years The number of months in the prior fiscal year is used to calculate the interim amount (the divisor), and the number of months in the current fiscal year is used to determine whether an interim filing is required (whether it exceeds 6 months). If either year is shorter than 12 months (e.g., due to a fiscal year-end change), enter the actual number of months. Check the box if the current year is the company's first fiscal year after incorporation.
Review the results See whether an interim filing is required and the estimated interim payment broken down by tax.

Tips for getting more out of it

The interim tax amount is calculated as "last fiscal year's confirmed tax ÷ number of months in last fiscal year × 6" (the prior-year-basis method, Article 71(1)(i) of the Corporation Tax Act). If last fiscal year was 12 months, the interim amount is simply half of the confirmed tax. Whether an interim filing is required at all depends on whether the current fiscal year exceeds 6 months.
A company that does not need to file an interim corporate tax return because its interim corporate tax amount is ¥100,000 or less also does not need to file and pay interim enterprise tax and special corporate enterprise tax (Article 72-26(8) of the Local Tax Act). However, companies such as those with capital over ¥100 million that are subject to pro-forma standard taxation are not covered by this exemption. This tool's enterprise tax figure is shown as a reference estimate only.
Instead of using last year's results, a company can choose to file an interim return based on a "pro forma settlement" of the first half of the current fiscal year. This can reduce the interim payment if first-half results are significantly worse than the same period last year.
Newly incorporated companies are exempt from interim filing only for their first fiscal year after incorporation (Article 71(1) of the Corporation Tax Act). In the second fiscal year, an interim filing is required if the first year's confirmed corporate tax ÷ the number of months in the first year × 6 exceeds ¥100,000.
For an official interim tax return, confirm the details with a licensed tax accountant.

Use Cases

Budgeting funds for an upcoming interim filing

As the interim filing deadline approaches, estimate the payment due from last year's results so you can set aside funds in advance.

Checking the interim amount after a fiscal year-end change

If a fiscal year-end change made the prior fiscal year shorter than 12 months, confirm the correctly annualized interim amount.

Checking eligibility for the ¥100,000 filing exemption

Companies with modest prior-year results can check in advance whether they are exempt from the interim filing requirement itself.

Glossary

Interim Tax Filing: A tax filing procedure required of companies whose fiscal year exceeds 6 months, prepaying part of their annual corporate tax liability partway through the year rather than waiting until year-end settlement.
Interim (Provisional) Tax Amount: The amount due at the interim filing stage, calculated mechanically from last fiscal year's confirmed tax under the prior-year-basis method.
Pro Forma Settlement: An alternative method of calculating the interim tax amount based on an interim settlement of the first half of the current fiscal year, rather than last year's results. Sometimes chosen when first-half results have deteriorated.
Deemed Filing: A provision under which a company that is required to file an interim return but fails to do so by the deadline is deemed to have filed for the prior-year-basis amount (Article 73 of the Corporation Tax Act). It does not apply to companies that are not required to file because the interim amount is ¥100,000 or less.
Local Corporate Tax: A national tax calculated as a percentage of corporate tax liability. At the interim stage, it is calculated from the interim corporate tax amount in the same way.
Enterprise Tax: A local (prefectural) tax on business activity. At the interim stage, it is estimated from last fiscal year's confirmed enterprise tax amount using the same prior-year-basis method.

Frequently Asked Questions

The filing and payment deadline is generally within 2 months of the date that is 6 months after the fiscal year began. For a fiscal year starting April 1, that means the deadline falls at the end of November.

If last fiscal year's confirmed corporate tax was ¥0, the prior-year-basis interim amount is also ¥0, and no interim filing is required (proviso to Article 71(1) of the Corporation Tax Act). A company can still choose to file voluntarily using the pro forma settlement method depending on the current year's results.

Yes. The amount paid at the interim stage is credited against the confirmed tax calculated on the final tax return. If the interim payment exceeds the confirmed amount, the difference is refunded.

This tool is a simplified simulation using the prior-year-basis method. For an actual filing, confirm the details — including whether the pro forma settlement method is a better fit for your situation — with a licensed tax accountant.

Side Note — Why Interim Tax Is Calculated as "Half of Last Year"

Japan's interim tax filing system requires companies whose fiscal year exceeds 6 months to prepay part of their corporate tax partway through the year, rather than settling everything at year-end. This spreads out national tax revenue collection instead of concentrating it once a year, while also easing the cash-flow burden on companies that would otherwise face one large payment at settlement.

The formula — dividing last fiscal year's confirmed tax by the number of months in that year and multiplying by 6 — looks more complicated than a simple "half," but it exists to handle fiscal years that are not exactly 12 months. If the fiscal year is 12 months, the ratio is simply 6/12, but if a company changed its fiscal year-end and the prior year was only 10 months, multiplying by 6/10 instead fairly restates last year's results as an annualized figure before halving it.

The rule that companies whose interim corporate tax amount comes to ¥100,000 or less need not file an interim return, and owe no interim payment at all, is a practical accommodation. It avoids imposing a disproportionate administrative burden and accounting cost on small companies for what would otherwise be a trivial interim payment.

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