From January 2027, Business Start-Up Filings Can Be Submitted Together Through e-TaxThe paperwork for starting a shop can be filed all at once
On October 20, 2026 (Reiwa 8), the National Tax Agency (NTA) announced that from January 2027 (Reiwa 9) the notifications and applications related to starting a business can be submitted together through e-Tax. Five filings are covered: the notification of commencement of business, the application for approval of blue return filing, the notification (or amended notification) concerning salaries for full-time family employees under blue return filing, the notification of establishment of a payroll office, and the application for approval of the special due-date rule for withholding income tax. Filers can submit them together, or select only the ones they need. The NTA says this reduces the burden of preparing and submitting the documents and makes start-up procedures simpler and more convenient.
- 1. Start-upNotification of commencement of business
- 2. Blue returnApplication for approval of blue return filing
- 3. Family salariesNotification (or amended notification) concerning salaries for full-time family employees under blue return filing
- 4. Payroll officeNotification of establishment of a payroll office
- 5. Special due dateApplication for approval of the special due-date rule for withholding income tax
Key points
- Five filings are covered: the notification of commencement of business, the application for approval of blue return filing, the notification (or amended notification) concerning salaries for full-time family employees under blue return filing, the notification of establishment of a payroll office, and the application for approval of the special due-date rule for withholding income tax
- They can be submitted together, or only the ones needed can be selected and submitted
- The service starts in January 2027 (Reiwa 9)
- The NTA notes that the screen images in its announcement include content still under consideration and may change
What to do in practice
- If you plan to start a business in or after January 2027 (Reiwa 9), check whether the new combined-submission function is available to you
- Organise in advance the filing deadlines for the documents needed at start-up: the application for approval of blue return filing, the notification of establishment of a payroll office, and the application for the special due-date rule
When you start your own shop or business, you have to file several documents with the tax office. From next January (January 2027), e-Tax, the government system for filing taxes over the internet, will let you file these documents all at once. You can also pick only the ones you need instead of filing everything. The National Tax Agency says this makes preparing and filing the documents less work.
- ○Applies: You can file the start-up documents all at once
- ○Applies: You can select only the documents you need
- ×Does not apply: The filing deadlines go away (no such announcement was made)
Points
- There are five documents to file with the tax office when you start your own business
- From January 2027 you can file them all at once
- You can also choose only the ones you need, instead of all of them
What the words mean
- e-Tax
- The government system for filing tax returns and notifications over the internet
- Blue return filing
- A way of filing in which you keep proper books and in exchange receive favourable tax treatment
- National Tax Agency (NTA): NTA e-Tax: e-Tax becomes even more convenient from January 2027 (Reiwa 9)
This article previews changes that have already been decided and will take effect in the future. Effective dates and details can change, so please check the official source shortly before the date.
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.