How to File Corporate Resident Tax as a Foreign-Owned KK or GK in Japan

Prerequisites for Corporate Resident Tax Filing Japan

Before filing, confirm your entity's fiscal year-end date, registered address with the relevant tax offices, completed trial balance and financial statements, corporate number (法人番号), and eLTAX or bank account details. KK and GK filers also need their articles of incorporation to confirm capital amount: this figure directly determines which per-capita levy tier applies.

Missing one item mid-process typically means restarting form preparation from scratch. The per-capita levy (均等割) is tiered by paid-in capital and number of employees, for Tokyo entities with capital of ¥10 million or less and fewer than 50 employees, the combined per-capita levy is ¥70,000 per year, per Tokyo Metropolitan Government tax schedules. Confirm your capital amount from your articles of incorporation before touching the forms.

Foreign-owned Kabushiki Kaisha and Godo Kaisha must file corporate resident tax (法人住民税) with both the prefectural and municipal tax offices within two months of fiscal year-end. The tax has two components: an income-based levy and a per-capita levy due even in loss years. This guide covers every filing step, from financial close through payment confirmation, including what changes if your entity is based in Tokyo. For a plain-language definition of the tax itself, what it is, how each component is calculated, and how it compares to national corporate tax, see the corporate resident tax glossary entry; this guide picks up from there and walks through the actual filing mechanics.

Corporate resident tax filing Japan sits outside the national tax framework many foreign operators know. It's administered locally, not by the National Tax Agency, and runs on a dual-submission structure that trips up first-time filers. Japan's corporate resident tax consists of two sub-taxes: the prefectural inhabitant tax (道府県民税) and the municipal inhabitant tax (市町村民税), each carrying both an income-based component and a per-capita (均等割) component. That's four calculations, two authorities, one deadline, unless you're in Tokyo.

In Tokyo, both portions are collected by a single authority, the Tokyo Metropolitan Government, making the process simpler than everywhere else in Japan. Outside Tokyo, you'll file twice: once with the prefectural tax office and once with the ward or municipal office. Understanding this distinction before you open your first form saves hours of rework. For a full comparison of how KK vs GK vs Branch structures differ on compliance and tax obligations, start there before returning to this guide.

Documents and Data Required

Gather these before opening any filing portal or paper form:

1. Audited or reviewed financial statements, income statement and balance sheet for the fiscal year being filed
2. Trial balance: the source document for income calculations
3. Corporate number (法人番号): the 13-digit number assigned by the National Tax Agency to all registered corporations in Japan, required on every tax filing
4. Paid-in capital amount, from your articles of incorporation; determines per-capita levy tier
5. Employee headcount, per office location, as of the last day of the fiscal year
6. National corporate tax return (法人税申告書): the income-based component of corporate resident tax is calculated as a percentage of national corporate tax payable, so this must be complete first
7. Prior-year corporate resident tax return, needed to check whether provisional tax (中間申告) applies in the current year
8. Bank account details, for payment via transfer or eLTAX direct debit
9. Registered office address, confirms which prefectural and municipal offices have jurisdiction

If you don't have your corporate number on file, retrieve it from the NTA's corporate number publication system before proceeding. For a broader overview of Japanese accounting requirements, the accounting setup guide for foreign companies in Japan covers the baseline obligations.

System Access: eLTAX Registration

eLTAX is Japan's official local tax e-filing portal. It handles corporate resident tax submissions for both prefectural and municipal authorities. Registration is not instant: the process takes time and requires a digital certificate or a PCdesk software download depending on your submission method.

Complete eLTAX registration well before your filing deadline. If your fiscal year ends December 31, your deadline is February 28, don't start registration in mid-February. Electronic filing via eLTAX accounted for roughly 83.4% of local corporate tax submissions in fiscal year 2022, per the Local Tax Association (地方税共同機構), which operates the platform. It's the standard submission channel, not an experiment.

That said, the interface is entirely in Japanese. If your team lacks Japanese language capability, engage a licensed tax accountant (税理士) or a back-office provider like AQ Partners to manage portal access and submission on your behalf. eLTAX supports third-party filing agents, and this is the standard operating model for most foreign-owned entities in Japan.

Step-by-Step Process for Filing Corporate Resident Tax

The filing process runs from post-year-end financial close through form preparation, dual submission to prefectural and municipal offices (or the Tokyo Metropolitan Government for Tokyo-based entities), and payment via eLTAX, bank transfer, or convenience store. The standard deadline is two months after fiscal year-end, extendable by one month with approval, though interest accrues on unpaid amounts during that extension period.

One question surfaces constantly from foreign operators: "Our income was zero this year, do we really still need to file and pay?" Yes. Unconditionally. The per-capita levy is not tied to income. A zero-revenue year still generates a filing obligation and a tax bill. Skipping it triggers penalties. This is addressed in Step 2 and the FAQ below.

Step 1: Close Your Books and Prepare Financial Statements

Your trial balance and income statement are the source inputs for the income-based component of corporate resident tax. Close your books first, no form can be accurately completed without a finalized income figure. The per-capita levy calculation, by contrast, is entirely independent of income and can be confirmed before year-end using your capital amount and headcount.

Complete your national corporate tax return (法人税申告書) before starting the corporate resident tax forms. The income-based portion of resident tax derives directly from national corporate tax payable, so the national return must be finalized first. For detail on the corporate tax calculation and filing process in Japan, that resource covers the national layer.

Step 2: Calculate the Per-Capita Levy (均等割)

The per-capita levy is a fixed annual charge based on your entity's paid-in capital and the number of employees at each office location. It has nothing to do with profit, revenue, or taxable income. This is the element that surprises most foreign operators in their first year, and their second, if they're operating at a loss.

To calculate your per-capita levy:

1. Confirm your paid-in capital from your articles of incorporation. Capital reserves (資本準備金) are excluded, use paid-in capital only.
2. Count your employees at each office location as of fiscal year-end.
3. Look up the applicable tier in the prefectural and municipal levy schedules for your jurisdiction. For Tokyo entities with capital of ¥10 million or less and fewer than 50 employees, the combined per-capita levy, collected as a single 都民税 payment covering both the prefectural-equivalent and municipal-equivalent portions, is ¥70,000 per year, per Tokyo Metropolitan Bureau of Taxation schedules. (Outside Tokyo, the same tier splits into a ¥20,000 prefectural payment plus a ¥50,000 municipal payment: the same ¥70,000 total, just collected by two offices instead of one. Don't mistake the ¥50,000 municipal sub-component for the full amount due in Tokyo.)
4. Add the prefectural and municipal components for a total per-capita levy figure.

If your company operates at a loss, the per-capita levy is still due in full. It isn't a penalty: it's the baseline cost of maintaining legal corporate presence in Japan. Factor it into your annual compliance budget from day one.

Step 3: Calculate the Income-Based Levy (法人税割)

The income-based levy (法人税割) is a percentage of national corporate tax payable for the year. If your national corporate tax liability is zero, because taxable income is zero or negative, your income-based resident tax levy is also zero. You still owe the per-capita levy, but the income-based component drops out entirely.

Standard rates are set by the Local Tax Law (地方税法) and vary slightly by jurisdiction and entity type. The prefectural and municipal income levy rates together produce a combined rate applied to national corporate tax payable. Confirm the exact rates for your jurisdiction with your tax accountant, as rates have been subject to legislative adjustment. For context on how Japan's fiscal year and tax filing schedule affects your deadlines across all corporate taxes, that overview is useful background.

Step 4: Complete the Required Forms

Japan uses a specific form series for corporate resident tax. Forms differ by jurisdiction, not by entity type, both KK and GK filers use the same series. This is a common point of confusion: unlike some Japanese tax filings where entity structure changes the form, corporate resident tax forms are jurisdiction-based.

The key forms are:

• 第六号様式 (Form No. 6): the prefectural corporate inhabitant tax return, for all prefectures outside Tokyo
• 第二十号様式 (Form No. 20): the municipal corporate inhabitant tax return, for municipalities outside Tokyo
• 都民税申告書 (Tokyo Metropolitan Resident Tax Return): the unified form for Tokyo-based entities, covering both prefectural and municipal portions in a single submission

Complete each form using the financial data and levy calculations from Steps 1 through 3. Forms are available via the eLTAX portal, prefectural tax office websites, and municipal office counters. If filing on paper, prepare two copies of each, one for submission and one for your records.

Step 5: Submit to the Correct Tax Office(s)

Submission logic hinges entirely on your registered office location.

Tokyo-based entities: Submit the unified 都民税申告書 to the Tokyo Metropolitan Government Tax Office (都税事務所) covering your registered address. One submission covers both prefectural and municipal portions: the most straightforward process in Japan for corporate resident tax.

Entities outside Tokyo: Submit Form No. 6 to the prefectural tax office (道府県税事務所) AND Form No. 20 to the municipal tax office (市役所 or 町村役場) of your registered address. These are separate offices, separate submissions, and separate payment processes. Missing one means incomplete filing, and late-filing penalties apply to each jurisdiction independently.

For eLTAX submission: log in, select the filing type (法人住民税), complete the online form, attach financial data, and transmit. eLTAX allows submission to multiple jurisdictions in a single session. For paper submission: deliver forms in person or by registered mail (書留郵便). In-person submission allows you to receive a stamped receipt copy on the spot, keep it.

The standard filing deadline is two months after fiscal year-end, per Local Tax Law Article 321-8, February 28 for a December 31 year-end, for example. A one-month extension (延長申請) is available if the company has also obtained an extension for the national corporate tax return, but interest (延滞金) accrues on unpaid amounts throughout that period. Don't treat the extension as a free option.

Step 6: Pay the Tax Due

Three payment channels are available. Choose based on your entity's operational setup:

1. eLTAX direct debit (ダイレクト納付): the most efficient method. You initiate payment through the eLTAX portal, which debits your registered bank account on a specified date. Timing is within your control and confirmation is automatic.
2. Bank transfer via paying-in slip (納付書): the tax office issues a 納付書, which you take to any bank branch or Japan Post office and pay over the counter or via ATM. Retain the stamped receipt.
3. Convenience store payment, available for tax bills with a barcode-enabled payment slip, typically for smaller amounts. Note that this method has upper payment limits and may not be available for all entities depending on tax amount.

Pay on or before the filing deadline to avoid late-payment surcharges (延滞金). If you file without simultaneous payment, the tax office will issue a 納付書 by post, but by the time it arrives, you may already be accruing interest. Initiate payment the same day you file.

Pro Tips and Common Mistakes for First-Time Filers

The most common errors for foreign-owned KK and GK filers are: missing the per-capita levy in a loss year, submitting to only one tax office instead of two, using the wrong form series for the jurisdiction, and miscalculating capital for tier purposes by including capital reserves. Every one is avoidable.

A recurring question from compliance teams: "Can't we use the same forms and process we use for national corporate tax?" No. Corporate resident tax uses a different form series, is administered by different authorities, local, not national, and follows different submission logic. The national return goes to the NTA district tax office; corporate resident tax goes to the prefectural and municipal offices, or to the Tokyo Metropolitan Government. The deadlines coincide, but the processes don't overlap.

Late filing triggers a non-filing penalty (無申告加算税) of 15% of unpaid tax up to ¥500,000, 20% on the portion between ¥500,000 and ¥3,000,000, and 30% on any portion above ¥3,000,000: a third band added by the FY2023 tax reform for filings due on or after 1 January 2024, and applicable to local tax non-filing as well as national tax. Interest on late payment (延滞金) accrues at 2.8% per annum for the first two months and 9.1% per annum thereafter, under the current 2026 rate schedule (rates reset annually, confirm the applicable-year figure before relying on it). Local tax offices actively pursue delinquencies, and foreign-owned entities are not exempt.

Other practitioner-level warnings worth internalizing:

• Don't confuse paid-in capital with total equity. Retained earnings and capital reserves don't count toward the per-capita levy tier. Use the paid-in capital figure from your corporate registry (登記簿謄本) or articles of incorporation.
• Check for branch-level per-capita levy obligations. A branch office in another municipality may generate a separate per-capita levy in that jurisdiction. Employee headcount at each location drives the calculation.
• File even if you can't pay in full. Filing on time with partial or no payment is always better than not filing. Late-filing penalties compound the bill.
• Provisional tax (中間申告) catches second-year filers off guard. The trigger is based on your prior-year national corporate tax liability, not your prior-year corporate resident tax: if prior-year national corporate tax exceeded ¥200,000, a provisional resident-tax payment falls due six months into your second fiscal year. Many foreign operators miss this entirely because they're watching the wrong (much smaller) number. See the FAQ below for the full explanation.

First-Time Filer Checklist

Use this checklist before submitting your first corporate resident tax filing. An incomplete submission is treated as a late or erroneous filing.

1. ☐ Fiscal year-end confirmed and matches the filing period on all forms
2. ☐ Financial statements finalized, income statement and balance sheet signed off
3. ☐ National corporate tax return completed, income-based resident tax levy cannot be finalized without it
4. ☐ Corporate number (法人番号) confirmed and entered on all forms
5. ☐ Per-capita levy calculated using correct paid-in capital (not total equity) and employee headcount per office
6. ☐ Correct forms selected, Form No. 6 and No. 20 for non-Tokyo entities; 都民税申告書 for Tokyo
7. ☐ Submission targets confirmed, prefectural AND municipal office for non-Tokyo; Tokyo Metropolitan Tax Office for Tokyo
8. ☐ eLTAX access active, login tested, digital certificate valid, portal not expired
9. ☐ Payment method selected, eLTAX direct debit set up, or bank transfer / convenience store payment slip obtained
10. ☐ Proof of filing retained, electronic acknowledgment saved (eLTAX) or stamped copy secured (paper)
11. ☐ Proof of payment retained, bank receipt, eLTAX payment confirmation, or convenience store receipt filed in your compliance records

For companies with multiple office locations, add a line for each additional jurisdiction. Every fixed place of business (事業所) generates its own per-capita levy obligation. For broader Japan tax compliance requirements by company stage, that resource maps the full obligation set from incorporation through growth stages.

Expected Outcome After Filing Corporate Resident Tax

After a successful eLTAX submission, you receive an electronic acknowledgment. Paper filers who submit in person receive a stamped copy immediately. If tax was not paid simultaneously with filing, the tax office will issue a payment notice (納付書) by post, but don't wait for it. Always retain proof of both filing and payment independently.

"No error message" is not the same as "accepted and processed." Download and save your submission confirmation receipt (受付通知) as soon as it's available.

Several scenarios trigger a follow-up from the tax office:

• Discrepancy between national and local returns, if your national corporate tax payable doesn't match the figure used to calculate your income-based levy, the municipal or prefectural office may issue an inquiry (照会)
• Missing or incorrect corporate number, forms with errors on the 法人番号 are flagged for correction
• Underpayment: the tax office will issue an additional payment notice with interest calculated from the original due date
• Late submission detected: a non-filing penalty assessment (無申告加算税) will arrive by post

If you receive a tax office inquiry, respond promptly. Japanese local tax authorities operate on formal correspondence cycles, and delayed responses extend resolution timelines materially. If your entity is managed through a tax accountant or compliance provider, forward all correspondence immediately, don't hold it pending internal review.

Key Takeaways

Corporate resident tax filing in Japan requires dual submission, prefectural and municipal, except in Tokyo, where a single submission to the Tokyo Metropolitan Government covers both. The per-capita levy is due every year the entity exists, regardless of income or losses. eLTAX is the recommended submission channel for reliability, speed, and confirmation tracking. The deadline is two months after fiscal year-end, with a one-month extension available but not cost-free. Late filing and late payment both trigger compounding penalties under the Local Tax Law.

• Per-capita levy is unconditional. Zero revenue, zero profit, zero employees at one location: the levy still applies based on registered capital and total headcount. For the smallest Tokyo tier (capital ≤¥10M, ≤50 employees), that's ¥70,000 a year. Budget for it from incorporation day.
• Tokyo is the exception, not the rule. A single submission to the Tokyo Metropolitan Tax Office covers both tiers. All other prefectures require separate prefectural and municipal submissions.
• KK and GK use the same forms. Entity structure doesn't change the form series for corporate resident tax, jurisdiction does.
• eLTAX registration takes time. Allow at least five business days before your first submission window opens. Don't leave it for the final week before deadline.
• Second-year provisional payments catch operators off guard. The trigger is prior-year national corporate tax exceeding ¥200,000, not prior-year resident tax, and it falls due six months into year two (中間申告).
• Penalties are material. A 15–30% non-filing penalty plus 2.8%/9.1% per annum interest on unpaid amounts (2026 rates) adds up quickly, especially for entities operating under investor scrutiny.

Frequently Asked Questions About Corporate Resident Tax Filing in Japan

Common questions from foreign-owned KK and GK filers cover zero-income filing obligations, branch office treatment, amended returns, provisional tax payments, and multi-prefecture operations. Each answer below draws directly from the filing mechanics covered in this guide.

Do I have to file corporate resident tax if my KK had no revenue this year?

Yes, without exception. A KK or GK with zero revenue, zero profit, or a net loss is still required to file a corporate resident tax return and pay the per-capita levy (均等割). The levy is a fixed charge based on paid-in capital and employee headcount, not on income. Failing to file because income was zero is one of the most common, and most avoidable, compliance errors made by first-year foreign operators in Japan.

The income-based component (法人税割) will be zero if national corporate tax payable is zero, but the per-capita levy remains. For a Tokyo-based entity with capital of ¥10 million or less and under 50 employees, that means at minimum ¥70,000 is due even in a loss year. File the return, pay the per-capita levy, and move on. Skipping it triggers the non-filing penalty (無申告加算税) described in the Pro Tips section, starting at 15%. See Step 2 for the full per-capita levy calculation walkthrough.

Does a GK file the same corporate resident tax forms as a KK?

Yes. Both Godo Kaisha (GK) and Kabushiki Kaisha (KK) use the same form series, Form No. 6 (第六号様式) for the prefectural return and Form No. 20 (第二十号様式) for the municipal return outside Tokyo, or the unified 都民税申告書 for Tokyo-based entities. Corporate resident tax forms are differentiated by jurisdiction, not entity type.

This differs from some Japanese tax contexts where entity structure affects form selection. For corporate resident tax, the Local Tax Law applies equally to KK and GK structures without distinction. If you're still evaluating which entity structure suits your Japan operations, the complete KK vs GK vs Branch entity comparison covers the structural tradeoffs in detail.

What if our company has offices in both Tokyo and Osaka?

If your entity has fixed places of business (事業所) in multiple prefectures or municipalities, you must file and pay corporate resident tax in each jurisdiction separately. Tax liability is apportioned across locations using employee headcount or floor space: the specific method depends on the nature of the business and each jurisdiction's instructions.

In practice, a company with a registered office in Tokyo and a branch in Osaka files: a unified 都民税申告書 with the Tokyo Metropolitan Government, and separate Form No. 6 and Form No. 20 with the Osaka Prefectural Tax Office and the Osaka Municipal Tax Office respectively. The per-capita levy applies in each jurisdiction based on employee headcount at that location. Multi-jurisdiction operations add meaningful compliance complexity: a strong argument for engaging a dedicated back-office compliance team from the point of opening a second location.

Can we file an amended corporate resident tax return if we made an error?

Yes. An amended return (修正申告) can be filed voluntarily to correct an error that resulted in understated tax, typically a calculation error on the income-based levy or an incorrect per-capita tier. Voluntary correction before the tax authority initiates an audit or inquiry generally results in lower penalties than a tax office-initiated reassessment (更正).

The time limit for a voluntary amended return is generally five years from the original filing deadline. If you discover an overpayment, for example, an overstated income-based levy, you can file a claim for refund (更正の請求) within five years of the original filing date. Errors discovered by the tax office carry additional penalties on top of the tax shortfall and interest. Act proactively if you identify a mistake.

What is the provisional corporate resident tax payment (中間申告) and does it apply to us?

Provisional corporate resident tax (中間申告) is a mid-year advance payment required when a company's prior fiscal year's national corporate tax liability exceeded ¥200,000, not its prior-year corporate resident tax, which is a much smaller figure (typically only 7–10.4% of the corporate tax amount plus the per-capita levy) and rarely crosses ¥200,000 on its own. The resident-tax provisional obligation is derivative: if you were required to make an interim national corporate tax payment, you also owe an interim corporate resident tax payment, generally equal to roughly half of the prior year's resident-tax liability. The payment falls due six months into the current fiscal year, so for a December 31 fiscal year-end entity whose year-one national corporate tax exceeded ¥200,000, a provisional payment is due by August 31 of year two.

This catches many foreign operators off guard for two reasons: the first filing year generates no provisional obligation (there's no prior year to measure against), and the trigger is calculated off national corporate tax, not the smaller local resident-tax figure most operators are watching. In year two, with no 納付書 immediately visible and no mid-year payment process established, operators simply miss it. The same late-filing and late-payment penalties apply. Check your year-one national corporate tax total, not just your resident tax bill, as soon as the return is filed, and set a calendar alert for the provisional payment due date six months into your next fiscal year. If you're still building your compliance calendar, the Japan tax compliance guide by company stage maps provisional payment obligations alongside the full annual cycle.

Working with AQ Partners. Our Tokyo team provides back office operations for foreign companies operating in Japan, covering the requirements described above end to end. Book a consultation to discuss your situation.

Sources

• National Tax Agency of Japan (2024). Corporation Tax. NTA., Corporate tax filing deadlines, corporate number requirements, extension procedures.
• Tokyo Metropolitan Government Bureau of Taxation. Guide to Tokyo Metropolitan Tax for Corporations. tax.metro.tokyo.lg.jp., Tokyo-specific unified submission process for prefectural and municipal corporate resident tax; per-capita levy tier schedule (¥70,000 minimum tier).
• Local Tax Association (地方税共同機構), operator of eLTAX. eLTAX usage statistics. eltax.lta.go.jp., Local corporate tax e-filing adoption rate (approximately 83.4% for FY2022).
• Ministry of Internal Affairs and Communications (2024). Local Tax Law (地方税法). MIC., Statutory basis for corporate resident tax, per-capita levy tiers, filing deadlines, and penalty provisions including Article 321-8 and the FY2023 non-filing penalty reform.
• Japan External Trade Organization, JETRO. Setting Up Business, Section 3: Taxes in Japan. jetro.go.jp/en/invest/setting_up/section3/, Overview of Japan's corporate tax structure for foreign-owned entities, including resident tax obligations.