4 Electronic Tax Payment Procedure

Through the electronic tax payment, you can electronically perform a national tax payment procedure at your home or office via the Internet, etc. Since it is not necessary to visit a teller at a financial institution as the traditional way, there is a merit that limitations such as location and reception hours of financial institutions are raised.

However, since receipts are not issued on the electronic tax payment, when you need them, visit a teller bringing a tax payment records with you to pay taxes in the same way as the traditional way.

Tax payment procedure

Here we describe tax payment procedures available for each method and methods of procedures.

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Tax payment procedure through the direct payment
  • Available procedure
    You can make a tax payment of tax items for which electronic tax return filing, etc., are available (a withholding income tax, corporation tax, local corporation tax, consumption tax and local consumption tax, self-assessed income tax, gift tax, liquor tax, stamp tax, withholding income tax and special reconstruction income tax, self-assessed income tax and special reconstruction income tax, and special reconstruction corporation tax).
    Incidentally, by registering payment information with e-Tax (payment information registration request), you will become able to make a tax payment of all tax items regardless of the tax items mentioned above.
  • Method of procedure
    The direct payment is a method through which you submit a notification, etc., to a Tax Office beforehand, perform electronic tax return filing, etc., or payment information registration using e-Tax, and then make an electronic tax payment immediately or on a specified date through transfer from the registered bank account with simple click operations.
     
    (Note) No electronic certificate is required for sending data of a statement of collected income tax, payment information registration request, and delivery request for certificates of tax payments (with signatures omitted).

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Electronic tax payment through Internet banking, etc.


There are two methods for the electronic tax payment through Internet banking, etc.: registration method and input method.
(Note) No electronic certificate is required for using the electronic tax payment through Internet banking, etc.

Tax payment procedure through the registration method
  • Available procedure
    The registration method is available for tax payments of all tax items. Also, it is available for the electronic tax payment of incidental taxes (such as an additional tax and delinquent tax) in addition to principal taxes.
  • Method of procedure
    The registration method is a method through which you create payment information data using the e-Tax software, etc., register it with e-Tax, obtain a payment classification number corresponding to the registered payment information, and then make an electronic tax payment.
Tax payment procedure through the input method
  • Available procedure
    The input method is available for tax payments of six tax items: a self-assessed income tax, corporation tax, local corporation tax, consumption tax and local consumption tax, self-assessed income tax and special reconstruction income tax, and special reconstruction corporation tax.
  • Method of procedure
    The input method is a method through which you do not register payment information data with e-Tax but create a payment purpose code by yourself as a number which corresponds to a payment classification number for the registration method, and then make an electronic tax payment.

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Payment procedure of a withholding income tax and special reconstruction income tax


After creating a statement of collected tax, perform a payment procedure.
(Note) No electronic certificate is required for sending data of a statement of collected tax.

・e-Tax software (WEB version)
You can use the e-Tax software (WEB version) to carry out operations from creation of a statement of collected tax to a payment procedure.

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Links to information on financial institutions available for the electronic tax payment

Electronic tax payment through the direct payment


For information on financial institutions available for the electronic tax payment through the direct payment, refer to "List of available financial institutions (Japanese)" in the NTA website.

Electronic tax payment through Internet banking, etc.


For information on financial institutions available for the electronic tax payment through Internet banking, etc. (whether or not Internet banking and ATM, etc., are available), refer to "Where can I use it? (Japanese)" (external linkage) in the Pay-easy website.

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Details of the electronic tax payment

For detailed descriptions of the electronic tax payment, refer to the following page:

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