Understanding Japan’s Statute of Limitations for Unfiled Business Tax Returns

Hi, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.

I aim to assist non-Japanese business owners who struggle with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.

If you are unclear about the statute of limitations in Japan, you might find this blog helpful.

If The Tax Office Does Not Consider The Failure to File Taxes as Fraudulent

In this case, the statute of limitations is five years from the due date of the tax return.

If The Tax Office Considers The Failure to File Taxes as Fraudulent

In this case, the statute of limitations is seven years from the due date of the tax return. For example, if you receive your revenue in cash to hide business income, you are more likely to be considered fraudulent.

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