Japan: Future Tightening of E-Tax Submission Obligation Thresholds For Statutory Statements

NTA guidance notes e-Tax or approved electronic methods become mandatory based on the number of statutory statements, and indicates a future reduction in the threshold (notably to 30 statements for filings submitted from January 2027 onward, per the guidance).

Effective Date

• Jan 2027 (per NTA guidance)

Payroll action

• Assess statutory statement volumes now and confirm your Japan year end process supports e-Tax and related electronic submission channels ahead of the threshold change.

National Tax Agency