Introduction: Why Can't I Find the Form?
"I'm trying to file my consumption tax notification on e-Tax, but I can't find the form anywhere…"
This confusion is extremely common among individual business owners in Japan. The reason: consumption tax procedures on e-Tax actually use two completely different systems—and most people don't know which to use for what.
⚠️ Deadline: Consumption Tax Final Return — March 31, 2026
Understanding the Two-Track System
| Procedure | System to Use | When You Need It |
|---|---|---|
| Consumption Tax Return (calculating & paying tax) | Kakutei Shinkoku Sakusei Corner | Annual March filing |
| Consumption Tax Notification (reporting elections/changes) | e-Tax WEB (My Page) | Electing simplified taxation, becoming taxable business, canceling invoice registration |
Notification ≠ Return. This is the key distinction:
- Return (申告書): You calculate how much tax you owe and submit payment
- Notification (届出書): You notify the tax office of an election or change (e.g., "I'm choosing simplified taxation from next year")
If you're looking for a notification form in the wrong system, of course you won't find it.
How to File a Consumption Tax Notification (e-Tax WEB)
Prerequisites
- My Number Card (required)
- IC card reader or NFC-enabled smartphone
- e-Tax user identification number
Step-by-Step
Step 1 — Log into e-Tax Software (WEB version):
https://login.e-tax.nta.go.jp/login/reception/loginIndividual
Use your My Number Card (4-digit PIN → card scan).
Step 2 — From My Page, navigate to:
「申請・届出」→ Search for consumption tax notifications
Step 3 — Fill in the form with your business information, the notification content, and the applicable start date.
Step 4 — Sign electronically with My Number Card → Submit.
Common Consumption Tax Notifications
| Notification Name | When to Submit |
|---|---|
| Election to become a taxable business | When switching from exempt to taxable status |
| Election of simplified taxation method | When selecting simplified taxation for next fiscal year |
| Cancellation of taxable business election | When stopping the taxable business election |
| Invoice registration cancellation | When canceling qualified invoice issuer registration |
2026 Key Point: Timing of Tax Method Election
Elections for consumption tax calculation method must be filed before the end of the preceding fiscal year:
- To apply in 2026 → Deadline was December 31, 2025 (already past)
- To apply in 2027 → Deadline is December 31, 2026
Missing the window means waiting another full year. Confirm your plan for next year now while you're thinking about taxes.
How to File the Annual Return (if that's what you need)
If you need to file the actual tax return (not a notification), use:
https://www.keisan.nta.go.jp/
Select "Consumption Tax Return," choose your calculation method (standard or simplified), enter your taxable sales and purchases, and the system calculates your tax. Submit via e-Tax or print and mail.
Action Checklist
- [ ] Confirm whether you need to file (taxable sales > ¥10M, or elected taxable, or invoice registered)
- [ ] Determine whether you need a notification, a return, or both
- [ ] Check your My Number Card expiration date (expired card = can't file electronically!)
- [ ] File before March 31
Three weeks until the deadline. If you start now, you'll be fine.
References: National Tax Agency e-Tax | Consumption Tax Notifications Index
Top comments (0)