Japan imposes 3 separate filing obligations under Pillar Two. The earliest is 特定多国籍企業グループ等報告事項等の提供, due 1 year 3 months after the target fiscal year end, 1 year 6 months in the first year. Checked against the authority on 10 October 2026.
The IIR has been live since April 2024 and first filings are landing now. The QDMTT and UTPR were legislated in the 2025 reform and start a year later.
e-Tax 利用者識別番号 + 電子証明書
An e-Tax user ID is issued immediately on filing the 開始届出書 online, but a registered 電子証明書 is also needed, plus an IC card reader where the certificate is card-based. A certificate already registered with e-Tax can be reused. Corporations with paid-in capital above ¥100m must file electronically — paper is not available to them.
| Charge | Local name | In force from |
|---|---|---|
| IIR | 各対象会計年度の国際最低課税額に対する法人税 | Fiscal years beginning on or after 1 Apr 2024 |
| UTPR | 国際最低課税残余額に対する法人税 | Fiscal years beginning on or after 1 Apr 2026 |
| Domestic | 国内最低課税額に対する法人税 | Fiscal years beginning on or after 1 Apr 2026 |
Also: GloBE Information Return · NTA procedure C8-3
Japan's GIR. Where several Japanese entities are obliged, one may file as 代表提供者 and the others are relieved. Relief also applies where the UPE's jurisdiction can exchange equivalent information with Japan.
Also: UPE notification · NTA procedure C8-4
Notification of the ultimate parent entity, filed by Japanese entities relieved of the full GIR obligation. Representative filing is available.
Also: 別表20 · IIR return · NTA procedure C8-1
The IIR return, Schedule 20 with supporting tables 1–4, filed together with the companion 地方法人税. No return is required where there is no 課税標準国際最低課税額 for the year — Japan imposes no nil return.
The Corporation Tax Act contains a penal section for the reporting regime, and the general 無申告加算税 and 延滞税 rules under the 国税通則法 apply to the return. Specific amounts could not be confirmed from a primary source — laws.e-gov.go.jp was unreachable and the Ministry of Justice translation predates Art. 150-3.
3 separate obligations: 特定多国籍企業グループ等報告事項等の提供; 最終親会社等届出事項; 国際最低課税額に係る申告書.
1 year 3 months after the end of the target fiscal year; 1 year 6 months where it is the group's first such year. Never earlier than 30 June 2026. Filed by: Japanese corporations that are constituent entities of a specified MNE group. Channel: e-Tax — 多国籍企業情報の報告コーナー; main report in XML or CSV.
1 year 3 months after the end of the target fiscal year; 1 year 6 months in the first year. Never earlier than 30 June 2026. Filed by: Japanese constituent entities relieved of the GIR obligation. Channel: e-Tax — 多国籍企業情報の報告コーナー.
e-Tax 利用者識別番号 + 電子証明書. An e-Tax user ID is issued immediately on filing the 開始届出書 online, but a registered 電子証明書 is also needed, plus an IC card reader where the certificate is card-based. A certificate already registered with e-Tax can be reused. Corporations with paid-in capital above ¥100m must file electronically — paper is not available to them.
The Corporation Tax Act contains a penal section for the reporting regime, and the general 無申告加算税 and 延滞税 rules under the 国税通則法 apply to the return. Specific amounts could not be confirmed from a primary source — laws.e-gov.go.jp was unreachable and the Ministry of Justice translation predates Art. 150-3.
Every row on this page was checked against the authority's own published page on 10 October 2026. Obligations, deadline rules, channels and the e-Tax prerequisites are taken from the NTA's own procedure pages and pamphlets. Only the penalty amounts are unverified.
Saurabh Satija, “Japan Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-japan, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Japan requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.