BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//japaneasy.io//Japan tax calendar 2026-2027//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Japan taxes and social insurance — JapanEasy
X-WR-TIMEZONE:Asia/Tokyo
X-WR-CALDESC:Tax and social insurance deadlines for employees in Japan\, Oc
 tober 2026 – December 2027. Each event links its official source. japane
 asy.io/work/
BEGIN:VEVENT
UID:b828adc56ad08558@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20261001
DTEND;VALUE=DATE:20261002
SUMMARY:Part-time work: the ¥88\,000 test for employer insurance is abolis
 hed
DESCRIPTION:From October 2026 an employee (not a student) who works 20+ hou
 rs a week for an employer with 51+ insured staff joins the employer’s He
 alth Insurance and Employees’ Pension Insurance (厚生年金) whatever 
 the salary.\n\nExplained: https://japaneasy.io/work/insurance/\nOfficial s
 ource: https://www.nenkin.go.jp/tokusetsu/tekiyokakudai.html\nDates checke
 d October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/insurance/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:8faba02f2c502e7f@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20261102
DTEND;VALUE=DATE:20261103
SUMMARY:Resident tax: 3rd installment (普通徴収)
DESCRIPTION:If the deadline falls on a weekend or holiday\, pay by the next
  business day. This is for people who pay resident tax themselves with pay
 ment slips (普通徴収\, ordinary collection): freelancers\, part-timers
  with no payroll deduction\, people who left their job. For full-time empl
 oyees the tax is deducted from salary. Statutory date: October 31.\n\nExpl
 ained: https://japaneasy.io/work/taxes/resident-tax/\nOfficial source: htt
 ps://www.city.arakawa.tokyo.jp/a012/zeikin/nouzei/noukigen.html\nDates che
 cked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax: 3rd installment (普通徴収)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:1e02ec897a72ae5d@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20261102
DTEND;VALUE=DATE:20261103
SUMMARY:Year-end adjustment: hand in your forms to your employer
DESCRIPTION:Usually in November your employer collects the dependents form 
 (扶養控除等（異動）申告書)\, the combined basic exemption / sp
 ouse form (基礎控除申告書 兼 配偶者控除等申告書) and the 
 insurance premium form (保険料控除申告書) — family\, insurance\,
  National Pension premiums. Your employer sets the exact deadline.\n\nExpl
 ained: https://japaneasy.io/work/taxes/nenmatsu-chosei/\nOfficial source: 
 https://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2662.htm\nDates che
 cked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/nenmatsu-chosei/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Year-end adjustment: hand in your forms to your employer
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:d16967fda1e89a45@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20261201
DTEND;VALUE=DATE:20261202
SUMMARY:Year-end adjustment in your December pay: the new 2026 basic exempt
 ion
DESCRIPTION:From December 1\, 2026 the new basic exemption (up to ¥1\,040\
 ,000) applies to all 2026 income in the year-end recalculation. Your emplo
 yer refunds the tax withheld in excess.\n\nExplained: https://japaneasy.io
 /work/taxes/nenmatsu-chosei/\nOfficial source: https://www.nta.go.jp/users
 /gensen/2026kiso/index.htm\nDates checked October 7\, 2026. This is a remi
 nder\, not tax advice.
URL:https://japaneasy.io/work/taxes/nenmatsu-chosei/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:ba24ff362b37befc@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:January 1: your address decides who charges your 2026 resident tax
DESCRIPTION:Resident tax is charged by the city where you have an address o
 n January 1\, on last year’s income — even if you leave Japan later.\n
 \nExplained: https://japaneasy.io/work/taxes/resident-tax/\nOfficial sourc
 e: https://www.soumu.go.jp/main_sosiki/jichi_zeisei/czaisei/czaisei_seido/
 150790_06.html\nDates checked October 7\, 2026. This is a reminder\, not t
 ax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:a5057418dad8dfd5@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:New income tax withholding tables (2027)
DESCRIPTION:From January 2027 employers withhold income tax with new tables
 : slightly less tax on a salary. The special reconstruction income tax (
 復興特別所得税) 1.1% plus the new special defense income tax (防
 衛特別所得税) 1% — together the same 2.1% as before.\n\nExplained:
  https://japaneasy.io/work/taxes/income-tax/\nOfficial source: https://www
 .nta.go.jp/publication/pamph/gensen/zeigakuhyo2027/01.htm\nDates checked O
 ctober 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/income-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:15d8e41736c780d7@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270131
DTEND;VALUE=DATE:20270201
SUMMARY:Your employer issues your 2026 withholding record (源泉徴収票)
  by January 31
DESCRIPTION:The record of your 2026 salary and the income tax withheld. You
  need it\, for example\, for a final tax return (確定申告). If you lef
 t a job\, the employer issues it within a month of your leaving.\n\nExplai
 ned: https://japaneasy.io/work/salary/payslip/\nOfficial source: https://w
 ww.nta.go.jp/taxes/shiraberu/taxanswer/hotei/7411.htm\nDates checked Octob
 er 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/salary/payslip/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:d7cfd35e71705fd4@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:Resident tax: 4th installment (普通徴収)
DESCRIPTION:If the deadline falls on a weekend or holiday\, pay by the next
  business day. This is for people who pay resident tax themselves with pay
 ment slips (普通徴収\, ordinary collection): freelancers\, part-timers
  with no payroll deduction\, people who left their job. For full-time empl
 oyees the tax is deducted from salary. Statutory date: January 31.\n\nExpl
 ained: https://japaneasy.io/work/taxes/resident-tax/\nOfficial source: htt
 ps://www.city.arakawa.tokyo.jp/a012/zeikin/nouzei/noukigen.html\nDates che
 cked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax: 4th installment (普通徴収)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:e30627c7193795d7@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270216
DTEND;VALUE=DATE:20270316
SUMMARY:Final tax return for 2026 (expected dates)
DESCRIPTION:Final tax return (確定申告) on 2026 income: under the gener
 al rule February 16 – March 15\, 2027\; the National Tax Agency has not 
 published the dates yet. Required\, for example\, with side income over ¥
 200\,000 (after expenses) or a salary over ¥20M. For a refund (medical ex
 penses\, hometown tax donations to more than 5 places\, a mortgage in its 
 first year) you may also file later\, within 5 years.\n\nExplained: https:
 //japaneasy.io/work/taxes/kakutei-shinkoku/\nOfficial source: https://www.
 nta.go.jp/taxes/shiraberu/shinkoku/tokushu/index.htm\nDates checked Octobe
 r 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/kakutei-shinkoku/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Final tax return for 2026 (expected dates)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:14c1a60568849c95@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270216
DTEND;VALUE=DATE:20270316
SUMMARY:Resident tax declaration (住民税申告) for 2026 (expected dates
 )
DESCRIPTION:If you need no final tax return but had income besides your sal
 ary (a side job up to ¥200\,000\, income from abroad)\, declare it to you
 r city office. With no income at all\, declare it too — it lowers your N
 ational Health Insurance premium. Same period as the final tax return\; ch
 eck with your city.\n\nExplained: https://japaneasy.io/work/taxes/resident
 -tax/\nOfficial source: https://www.city.kodaira.tokyo.jp/faq/001/001415.h
 tml\nDates checked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax declaration (住民税申告) for 2026 (expected d
 ates)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:5305aadd938ab783@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270401
DTEND;VALUE=DATE:20270402
SUMMARY:Students: apply again for the Student Payment Special Measure (Apri
 l – March)
DESCRIPTION:The National Pension payment deferral for students (学生納
 付特例) runs from April to March — apply again every year.\n\nExplain
 ed: https://japaneasy.io/work/students/taxes/\nOfficial source: https://ww
 w.nenkin.go.jp/service/kokunen/menjo/20150514.html\nDates checked October 
 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/students/taxes/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Students: apply again for the Student Payment Special Measure (
 April – March)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:69a21b84b0c38901@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270401
DTEND;VALUE=DATE:20270402
SUMMARY:National Pension premium from April 2027: ¥18\,290 a month
DESCRIPTION:The new flat National Pension premium for FY2027 (April 2027 
 – March 2028). Each month is due by the end of the following month.\n\nE
 xplained: https://japaneasy.io/work/insurance/pension/\nOfficial source: h
 ttps://www.nenkin.go.jp/service/kokunen/hokenryo/hokenryo.html\nDates chec
 ked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/insurance/pension/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:8b7549fa9cc9a344@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270601
DTEND;VALUE=DATE:20270602
SUMMARY:New resident tax amount in your June pay
DESCRIPTION:From June to May your employer deducts the FY2027 resident tax 
 (on 2026 income) in 12 installments.\n\nExplained: https://japaneasy.io/wo
 rk/taxes/resident-tax/\nOfficial source: https://www.tax.metro.tokyo.lg.jp
 /kazei/life/kojin_ju\nDates checked October 7\, 2026. This is a reminder\,
  not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:a0433badfb6c9ebc@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270601
DTEND;VALUE=DATE:20270602
SUMMARY:Unpaid National Health Insurance is checked at visa renewal
DESCRIPTION:From June 2027 cities send data on unpaid National Health Insur
 ance (国民健康保険) to the Immigration Services Agency. An extension
  or change of status with unpaid premiums and no installment plan is refus
 ed in principle.\n\nExplained: https://japaneasy.io/work/taxes-and-visa/\n
 Official source: https://www.mhlw.go.jp/content/12401000/001616165.pdf\nDa
 tes checked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes-and-visa/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:ae914c779b8a9e27@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270630
DTEND;VALUE=DATE:20270701
SUMMARY:Resident tax: 1st installment (普通徴収)
DESCRIPTION:If the deadline falls on a weekend or holiday\, pay by the next
  business day. This is for people who pay resident tax themselves with pay
 ment slips (普通徴収\, ordinary collection): freelancers\, part-timers
  with no payroll deduction\, people who left their job. For full-time empl
 oyees the tax is deducted from salary. Statutory date: June 30.\n\nExplain
 ed: https://japaneasy.io/work/taxes/resident-tax/\nOfficial source: https:
 //www.city.arakawa.tokyo.jp/a012/zeikin/nouzei/noukigen.html\nDates checke
 d October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax: 1st installment (普通徴収)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:28cc30bb001cfb49@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270701
DTEND;VALUE=DATE:20270702
SUMMARY:National Pension exemption: new period (July – June)
DESCRIPTION:An exemption or deferral of National Pension premiums for low i
 ncome runs from July to June — apply again for the new period. You can a
 pply retroactively for up to 2 years and 1 month.\n\nExplained: https://ja
 paneasy.io/work/insurance/pension/\nOfficial source: https://www.nenkin.go
 .jp/service/kokunen/menjo/20150402-01.html\nDates checked October 7\, 2026
 . This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/insurance/pension/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:National Pension exemption: new period (July – June)
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:1ea3c5a768155ff6@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:Resident tax: 2nd installment (普通徴収)
DESCRIPTION:If the deadline falls on a weekend or holiday\, pay by the next
  business day. This is for people who pay resident tax themselves with pay
 ment slips (普通徴収\, ordinary collection): freelancers\, part-timers
  with no payroll deduction\, people who left their job. For full-time empl
 oyees the tax is deducted from salary. Statutory date: August 31.\n\nExpla
 ined: https://japaneasy.io/work/taxes/resident-tax/\nOfficial source: http
 s://www.city.arakawa.tokyo.jp/a012/zeikin/nouzei/noukigen.html\nDates chec
 ked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax: 2nd installment (普通徴収)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:48cc0aa208425485@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20270901
DTEND;VALUE=DATE:20270902
SUMMARY:New standard monthly remuneration and a ¥680\,000 pension ceiling
DESCRIPTION:Every September the standard monthly remuneration (標準報酬
 月額) used for Health Insurance and pension premiums is recalculated fro
 m your April–June pay. From September 2027 the pension ceiling is ¥680\
 ,000 (was ¥650\,000).\n\nExplained: https://japaneasy.io/work/salary/pays
 lip/\nOfficial source: https://www.nenkin.go.jp/service/kounen/hokenryo/ho
 shu/20150515-01.html\nDates checked October 7\, 2026. This is a reminder\,
  not tax advice.
URL:https://japaneasy.io/work/salary/payslip/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:9ecee44a6163c2b5@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Part-timer insurance: now also at employers with 36+ staff
DESCRIPTION:From October 2027 short-time workers (20+ hours a week\, not st
 udents) join the employer’s insurance if the employer has 36+ insured st
 aff (until then 51+).\n\nExplained: https://japaneasy.io/work/insurance/\n
 Official source: https://www.mhlw.go.jp/content/12500000/001537487.pdf\nDa
 tes checked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/insurance/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
BEGIN:VEVENT
UID:4d7d7ba4ba7f52d1@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20271101
DTEND;VALUE=DATE:20271102
SUMMARY:Resident tax: 3rd installment (普通徴収)
DESCRIPTION:If the deadline falls on a weekend or holiday\, pay by the next
  business day. This is for people who pay resident tax themselves with pay
 ment slips (普通徴収\, ordinary collection): freelancers\, part-timers
  with no payroll deduction\, people who left their job. For full-time empl
 oyees the tax is deducted from salary. Statutory date: October 31.\n\nExpl
 ained: https://japaneasy.io/work/taxes/resident-tax/\nOfficial source: htt
 ps://www.city.arakawa.tokyo.jp/a012/zeikin/nouzei/noukigen.html\nDates che
 cked October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/resident-tax/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Resident tax: 3rd installment (普通徴収)
TRIGGER:-P3D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:009edb402bb625c7@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20271101
DTEND;VALUE=DATE:20271102
SUMMARY:Year-end adjustment: hand in your forms to your employer
DESCRIPTION:Usually in November your employer collects the deduction forms 
 for 2027 (family\, insurance\, National Pension premiums). Your employer s
 ets the exact deadline.\n\nExplained: https://japaneasy.io/work/taxes/nenm
 atsu-chosei/\nOfficial source: https://www.nta.go.jp/taxes/shiraberu/taxan
 swer/gensen/2662.htm\nDates checked October 7\, 2026. This is a reminder\,
  not tax advice.
URL:https://japaneasy.io/work/taxes/nenmatsu-chosei/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Year-end adjustment: hand in your forms to your employer
TRIGGER:-P7D
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:91d16a49a1555f5e@japaneasy.io
DTSTAMP:20261007T000000Z
DTSTART;VALUE=DATE:20271201
DTEND;VALUE=DATE:20271202
SUMMARY:Year-end adjustment in your December pay
DESCRIPTION:The yearly recalculation of your 2027 income tax: your employer
  refunds what was withheld in excess or deducts what is missing.\n\nExplai
 ned: https://japaneasy.io/work/taxes/nenmatsu-chosei/\nOfficial source: ht
 tps://www.nta.go.jp/taxes/shiraberu/taxanswer/gensen/2662.htm\nDates check
 ed October 7\, 2026. This is a reminder\, not tax advice.
URL:https://japaneasy.io/work/taxes/nenmatsu-chosei/
TRANSP:TRANSPARENT
CATEGORIES:Taxes and social insurance
END:VEVENT
END:VCALENDAR