Jan 5, 2026 1 min read

Japan: Payroll Year End Statutory Statements (法定調書) Submission Deadline is 2 Feb 2026

NTA states statutory statements covered by the guidance must be submitted to the competent tax office by Monday, 2 Feb 2026.

Effective Date

Impact

  • Hard compliance deadline for year end payroll related statutory reporting to the tax office, plus related submissions via e-Tax and eLTAX workflows.

Payroll action

National Tax Agency

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