Business Days in December 2026 for Japan
December 2026 has 23 eigyo-bi under the Japanese statutory holiday calendar. December 2026 contains no Japanese statutory holidays on a weekday. The month covers 31 calendar days, of which 8 are Saturday and Sunday. That count drives invoice cycles, payroll runs, and any contract that defines deadlines as a number of eigyo-bi in Japan.
eigyo-bi
23
Calendar Days
31
Weekend Days
8
shukujitsu
0
Work Weeks
4.6
| Sun | Mon | Tue | Wed | Thu | Fri | Sat |
|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 wknd | ||
6 wknd | 7 | 8 | 9 | 10 | 11 | 12 wknd |
13 wknd | 14 | 15 | 16 | 17 | 18 | 19 wknd |
20 wknd | 21 | 22 | 23 | 24 | 25 | 26 wknd |
27 wknd | 28 | 29 | 30 | 31 |
shukujitsu in December 2026
No Japanese statutory holidays fall on a weekday in December 2026, so the month loses no working day to a holiday on this calendar.
Japan December deadlines
The Emperor's Birthday was first observed on 23 February in 2020, so December carries no national holiday at all and runs only the year-end (kanmatsu) closure. Banks close from 31 December through 3 January under article 5 of the Order for Enforcement of the Banking Act, which lists those dates in their own right rather than as holidays. Withholding tax for November is due 10 December, and an employer on the special payment period remits its July to December withholding on 20 January instead. Social insurance premiums for November are due by 31 December.
Sources for these dates
- 国民の祝日に関する法律 (昭和23年法律第178号) 第2条の16日、第3条第2項の振替休日、第3条第3項の国民の休日。みどりの日は5月4日 (内閣府 (Cabinet Office, Government of Japan))
- 銀行法施行令 (昭和57年政令第40号) 第5条: 銀行の休日は、国民の祝日に関する法律に規定する休日、十二月三十一日から翌年の一月三日までの日、及び土曜日 (e-Gov 法令検索 (Ministry of Internal Affairs and Communications))
- タックスアンサー No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例: 原則として、給与などを実際に支払った月の翌月10日までに納付 (国税庁 (National Tax Agency))
- 源泉所得税の納期の特例 (所得税法第216条・第217条): 給与の支給人員が常時10人未満の源泉徴収義務者は、1月から6月分を7月10日、7月から12月分を翌年1月20日までに納付 (国税庁 (National Tax Agency))
- 厚生年金保険法 (昭和29年法律第115号) 第83条第1項: 毎月の保険料は、翌月末日までに納付しなければならない (e-Gov 法令検索 (Ministry of Internal Affairs and Communications))
Checked September 10, 2026. All sources
Day-of-Week Distribution
The count of each weekday in December 2026. Useful for shift scheduling, weekly recurring billing, and any rota that depends on a specific day of the week landing in-month.
| Day | Count |
|---|---|
| Monday | 4 |
| Tuesday | 5 |
| Wednesday | 5 |
| Thursday | 5 |
| Friday | 4 |
| Saturday | 4 |
| Sunday | 4 |
Japan reporting cycles and business-day rules
Japanese business-day cycles align with gensen choshu zei (withholding tax), due by the 10th of the month after the month of payment, and shakai hoken (social insurance) premiums, due by the last day of the month after the month they cover. An employer with fewer than ten salary recipients can apply to remit withholding tax twice a year instead, on 10 July and 20 January. Corporate tax runs on a half-year rhythm rather than a quarterly one: a company whose business year is longer than six months files an interim return within two months of the six-month mark, and its final return within two months of year-end. The Zengin Data Telecommunication System clears domestic transfers same-day; the Bank of Japan operates BOJ-NET as the wholesale RTGS system. JFY (Japanese fiscal year) runs April to March for most listed companies and the government, so quarter-end cycles do not align with calendar quarters.
Sources for these rules
- タックスアンサー No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例: 原則として、給与などを実際に支払った月の翌月10日までに納付 (国税庁 (National Tax Agency))
- 源泉所得税の納期の特例 (所得税法第216条・第217条): 給与の支給人員が常時10人未満の源泉徴収義務者は、1月から6月分を7月10日、7月から12月分を翌年1月20日までに納付 (国税庁 (National Tax Agency))
- 厚生年金保険法 (昭和29年法律第115号) 第83条第1項: 毎月の保険料は、翌月末日までに納付しなければならない (e-Gov 法令検索 (Ministry of Internal Affairs and Communications))
- 厚生年金保険料等の納付: 納付期限は納付対象月の翌月末日、末日が休日の場合は翌日以降の最初の営業日 (日本年金機構 (Japan Pension Service))
- 法人税法 (昭和40年法律第34号) 第74条: 確定申告は各事業年度終了の日の翌日から二月以内。第71条: 事業年度が六月を超える普通法人の中間申告は六月経過日から二月以内 (e-Gov 法令検索 (Ministry of Internal Affairs and Communications))
Checked September 10, 2026. All sources
December 2026 eigyo-bi compared by country
Working-day counts vary across countries because each country observes its own public holidays. The table below shows December 2026 under 11 of the site's 25 holiday calendars; the summary above gives Japan's own count.
| Country | Business Days | Holidays this month |
|---|---|---|
| 🇺🇸United States | 22 | Christmas Day |
| 🇬🇧United Kingdom | 21 | Christmas Day, Boxing Day (observed) |
| 🇨🇦Canada | 21 | Christmas Day, Boxing Day (observed) |
| 🇦🇺Australia | 21 | Christmas Day, Boxing Day (additional) |
| 🇮🇳India | 22 | Christmas Day |
| 🇵🇭Philippines | 18 | Feast of the Immaculate Conception, Christmas Eve, Christmas Day, Rizal Day, Last Day of the Year |
| 🇫🇷France | 22 | Noël |
| 🇩🇪Germany | 22 | Erster Weihnachtstag |
| 🇯🇵Japan (this page) | 23 | None |
| 🇲🇽Mexico | 22 | Navidad |
| 🇸🇬Singapore | 22 | Christmas Day |
How December 2026 compares year over year
December 2025 also had 23 eigyo-bi, so the working capacity is unchanged year over year. On the surrounding months, November 2026 has 19 eigyo-bi and January 2027 has 19. Looking forward, December 2027 has 23 eigyo-bi under the same Japanese statutory holiday calendar.
Using this calculator in Japan
A Tokyo-listed manufacturer's keiri-bu uses the 23-day December 2026 count to align gensen choshu zei (withholding tax) remittance on the 10th with Zengin-system clearing windows and Bank of Japan settlement. A Yokohama trading company uses the count to track JFY (April to March) quarter-end accrual cycles. An Osaka construction subcontractor uses eigyo-bi math to align shitauke-ho subcontractor payment timelines with Golden Week and Obon closures.
Sources for these rules
- タックスアンサー No.2505 源泉所得税及び復興特別所得税の納付期限と納期の特例: 原則として、給与などを実際に支払った月の翌月10日までに納付 (国税庁 (National Tax Agency))
- 国民の祝日に関する法律 (昭和23年法律第178号) 第2条の16日、第3条第2項の振替休日、第3条第3項の国民の休日。みどりの日は5月4日 (内閣府 (Cabinet Office, Government of Japan))
Checked September 10, 2026. All sources
How December 2026 is shaped
The headline count answers how many eigyo-bi December 2026 contains. It does not answer where they sit, and for anything measured in consecutive days rather than cumulative days that second question is the binding one. What follows is derived entirely from the Japanese statutory holiday calendar and a working week that treats Saturday and Sunday as the weekend, with no assumption about how any particular obligation behaves.
The month that closes the quarter, the half and the year
December runs 31 days and closes Q4, the second half of the year and the calendar year itself, so its final working day carries more boundaries than any other date on the calendar. It shares its weekday alignment with September, which means the two months start the same way and end differently. Nothing in the year follows December, so a slip here has no later period to absorb it.
In December 2026 that comes to 23 eigyo-bi across 31 calendar days, against 19 in November 2026 and 19 in January 2027.
A start one day into the week
The 1st falls on the second working day of the week, so December inherits a part-week at the top. One working day of that week was spent in the previous month, which is why a month opening here reads short at the beginning and long at the end. Reporting cut on calendar weeks and reporting cut on the calendar month disagree about where the period starts, and the gap is exactly one working day.
The opening stretch runs from Tuesday, December 1 to December 4, four eigyo-bi before the first break. December 2026 carries 23 eigyo-bi in total, so that opening block is 17% of the month's working capacity.
Five working stretches
December splits into five working stretches. That is the ordinary shape of a month whose only interruptions are its weekends, and it means the month's internal boundaries are all predictable a year in advance: nothing here depends on a holiday date moving.
The working days of December 2026 arrive in stretches of 4, 5, 5, 5, and 4 days. The longest unbroken stretch runs five days, from December 7 to December 11. A task needing more consecutive eigyo-bi than that cannot be completed inside a single stretch, whatever the month's total looks like.
The month is balanced end to end. Its opening and closing stretches are the same length, four days each, so work pushed from the start of December to its end finds the same amount of room it left behind. That symmetry is the exception rather than the rule.
Three weekdays occur five times
A 31-day month contains four full seven-day cycles and three days over, so exactly three weekdays occur five times and the other four occur four times. In December 2026 the three are Tuesday, Wednesday, and Thursday. Which three it is follows entirely from the weekday the month opens on, which is why the working-day count of a 31-day month moves year to year even when its holidays do not.
All of them are working days here, so the surplus lands entirely on the working week: Tuesday, Wednesday, and Thursday each occur 5 times. A weekend of two days can take at most two of them, and had it done so the same month would carry 21 eigyo-bi rather than 23.
A month with no closures, and a long one
December 2026 contains no Japanese statutory holiday on any date, working or otherwise. A month with no closure loses working days only to weekends, so its count is set entirely by the weekday it opens on and its length, and here both work in the month's favour: 23 eigyo-bi across 31 calendar days.
Months at this end of the range are the ones worth reserving for work that needs consecutive days rather than cumulative days. The constraint that usually breaks a long run, a closure landing mid-week, is absent, so the month's structure is entirely weekend-driven and repeats on a seven-day cycle.
A closure sits just outside the month
December 2026 contains no Japanese statutory closure of its own, but one sits within a week of its edge. A closure just outside a month still reaches into it: work displaced from the closed day lands on the working days beside it, and those are inside December whichever side the holiday falls on.
Looking outside the month, the last was Labor Thanksgiving Day on November 23, 2026, 8 calendar days before December began and the next is New Year's Day on January 1, 2027, 1 calendar day after it ends.
Across the whole of 2026 the Japanese statutory calendar puts 17 closures on working days, of which none falls in December. That ratio, rather than the raw count, is what tells you whether a month is carrying more than its share of the year's downtime.
One working day short of the week
December 2026 closes on the fourth working day of its final week, one day short of a full week. The remaining working day of that week belongs to the next month, so the last calendar week of December is split across two reporting periods. Weekly and monthly figures for that week will not agree, and the difference is one working day.
The last working day of December 2026 is Thursday, December 31. Counting back from there, the third-to-last is Tuesday, December 29, two calendar days before the month closes.
The quarter closes here
December closes Q4, so the quarter's last working day and this month's last working day are the same date. Everything the quarter has deferred arrives inside these 23 eigyo-bi, and there is no further month in the period to move it into.
Across the whole quarter there are 63 eigyo-bi, of which 23 fall in December. The other two months carry October 2026 with 21 and November 2026 with 19. It is the largest of the three, so work deferred out of December lands in a month with less room than this one had.
The week's first working day is the scarcest
The first working day of the week is the one December gives least often. Anything anchored to the start of the working week (a weekly kickoff, a Monday-morning cutoff, a start-of-week batch) fires fewer times this month than the calendar count suggests, because a closure has taken one of them out.
Counted as worked rather than as occurring, December 2026 gives Monday 4, Tuesday 5, Wednesday 5, Thursday 5, and Friday 4. A weekly commitment pinned to a particular weekday fires that many times in the month, which is the number a rota needs and not the one the calendar shows.
One of the year's longest working months
No month of 2026 carries more eigyo-bi than December under the Japanese statutory calendar. A year's working days are not distributed evenly across its twelve months, and the gap between the longest and the shortest is wide enough that a target divided by twelve is wrong in both directions.
2026 carries 244 eigyo-bi in total under the Japanese statutory calendar. The longest month of the year is December 2026 with 23 and the shortest is May 2026 with 18, a spread of 5. December ranks 1st of the twelve with 23.
Japan closures across the year
A month's working-day count only means something against the country's whole calendar. Two countries that share a weekend and happen to have the same closure-free month can still run very different years, and Japan is placed as follows.
Across 2026 the Japanese statutory closures fall 5 in Q1, 4 in Q2, 5 in Q3, and 3 in Q4. Every holiday in the Japanese statutory data for 2026 falls on a working day, so the country's holiday count and its working-day loss are the same number this year, which is not usually the case.
The longest uninterrupted run in the 2026 calendar sits between May 6, 2026 and July 20, 2026, 75 calendar days with no Japanese statutory closure in between. Stretches like that are where multi-week work belongs, and they move from year to year whenever a movable holiday does.
After the year's last closure
December 2026 falls after the last Japanese statutory closure of the year, so nothing further in 2026 reduces a working-day count. Where a deadline runs from this month into the next year, the closures that can move it all belong to the following year's calendar rather than this one.
2026 opens its Japanese statutory closures with New Year's Day on January 1, 2026 and ends them with Labor Thanksgiving Day on November 23, 2026. The densest month of the year is May 2026 with three closures on working days.
The same count as last year
December 2026 and December 2025 carry the same number of eigyo-bi, 23 in each. An unchanged total does not mean an unchanged month: the working days sit on different dates and break into different stretches, so a schedule copied forward date by date will not line up even though the capacity has not moved.
December opens 2025 on a Monday, 2026 on a Tuesday, and 2027 on a Wednesday. The alignment moves every year, by one weekday in a common year and two after a leap day, and here it happens to leave the totals level while changing which dates the working days sit on. The number of closures on working days is the same in both years, so the whole of any difference comes from weekday alignment. Looking ahead, December 2027 carries 23 eigyo-bi.
Where the month's anchor dates fall
Two of the common monthly anchor dates in December 2026 land outside the working week or on a closure. The table below resolves each one against the Japanese statutory calendar, together with the first working day on or after it.
| Date | Weekday | Status under the Japanese statutory calendar | First working day on or after |
|---|---|---|---|
| December 1 | Tuesday | Working day | December 1 |
| December 5 | Saturday | Weekend | December 7, 2026 |
| December 10 | Thursday | Working day | December 10 |
| December 15 | Tuesday | Working day | December 15 |
| December 20 | Sunday | Weekend | December 21, 2026 |
| December 25 | Friday | Working day | December 25 |
| December 31 | Thursday | Working day | December 31 |
The final column is arithmetic, not a legal conclusion. Whether an obligation actually moves when its date is not a working day depends on the instrument that sets it, and this site does not assume a shift rule for any jurisdiction. Where a rule is known it is stated in the holiday data methodology and on the country page it applies to.
Net terms dated in December 2026
An invoice dated the 1st of December on calendar-day Net 30 terms comes due on December 31, 2026, a working day under the Japanese statutory calendar. Terms counted in calendar days move independently of the working week, so the same term written on two consecutive months can settle cleanly in one and roll across a closure in the other.
| Invoice date | Net 30, calendar days | Net 60, calendar days |
|---|---|---|
| Dated December 1 | December 31, 2026 | January 30, 2027 (rolls to February 1, 2027) |
| Dated December 15 | January 14, 2027 | February 13, 2027 (rolls to February 15, 2027) |
| Dated December 31 | January 30, 2027 (rolls to February 1, 2027) | March 1, 2027 |
Net 30 and Net 60 are commercial conventions rather than statutory periods, and both are counted here in calendar days, which is how they are almost always written. Where a contract counts in working days instead, use the between-dates calculator with the Japan calendar selected, because the two produce different dates whenever a closure falls inside the term.
Sources and verification
Official source: 内閣府 (Cabinet Office, Government of Japan) (cao.go.jp) (opens in a new tab)
Cross-checked against this source on September 10, 2026.
For informational purposes only
This calculator provides general estimates based on business day counting rules. It does not constitute legal advice. Deadlines in legal, regulatory, or contractual matters may be subject to jurisdiction-specific rules, court orders, or statutory exceptions. Always verify critical deadlines with a qualified professional.
Frequently Asked Questions
How many business days are in December 2026 under the Japanese statutory holiday calendar?
Which Japan holidays affect December 2026?
Why do four Japanese holidays fall on a different date each year?
What is a Citizens' Holiday and when does it appear?
Why does the business-day count vary year to year?
When is the last working day of December 2026?
How many working days in a row does December 2026 offer?
Sources for these rules
- 国民の祝日に関する法律 (昭和23年法律第178号) 第2条の16日、第3条第2項の振替休日、第3条第3項の国民の休日。みどりの日は5月4日 (内閣府 (Cabinet Office, Government of Japan))
- 各「国民の祝日」について: 成人の日と体育の日は平成10年法律第141号により平成12年 (2000年) から、海の日と敬老の日は平成13年法律第59号により平成15年 (2003年) から月曜日に移動。みどりの日は平成17年法律第43号により平成19年 (2007年) から5月4日 (内閣府 (Cabinet Office, Government of Japan))
Checked September 10, 2026. All sources