Toritekihou payment due date calculator
Enter the order date, the receipt date (or the month, for month-end closing) and the payment date that was set. The tool shows the latest payment date the law allows, whether the set date is within it, the date to pay by after bank holidays, and the delay-interest formula. Everything is worked out in this browser; nothing is sent.
This tool needs JavaScript. The rules it applies are listed below.
- The latest date the law allows. The law asks for as short a period as possible
- Ask your bank which days it is closed
- This tool works from the text of the Act and JFTC documents. It is information, not legal advice. For your own case ask the JFTC or a lawyer.
The JFTC's own diagnosis tool (about 1 minute): For buyers: are you a 委託事業者 (entrusting business)? / For suppliers: which buyers count as 委託事業者 for you
The rules applied
- The payment date must be set within 60 days counted from the day the goods are received (for services, the day the service ends), and as short as possible (Act Art. 3(1)). This holds whether or not the buyer inspects.
- The receipt day is day 1, so the latest date is receipt + 59 days (JFTC textbook, November 2025 (Reiwa 7), p. 55). Example: received 31 January 2026, latest date 31 March 2026.
- If no date was set, the receipt day is deemed the payment date. If a date beyond 60 days was set, the last day of the 60 days (day 60) is deemed the payment date (Art. 3(2)).
- For closing at the end of each month, the JFTC reads "within 60 days of receipt" as "within 2 months of receipt" and counts 30-day and 31-day months alike as one month. Receipt on 1 June with payment on 31 July (day 61) is not treated as a problem (same textbook, p. 67). The latest date under this reading is the last day of the month after the closing month. Where day 60 from the first receipt of the month is later (a January closing, for example), that day is the latest date.
- Paying late because the date falls on a bank holiday is a breach. With a prior written or electronic agreement to pay on the next business day, a move of up to 2 days is accepted even past 60 days (2 months); a longer move only if the new date is still within 60 days (2 months) (same textbook, pp. 68 and 69). Without the agreement, pay before the holiday.
- Bank holidays are Saturdays, Sundays, national holidays (including substitute holidays and the in-between citizens' holidays, 国民の休日) and 31 December to 3 January (Banking Act Art. 15; Banking Act Enforcement Order Art. 5(1)). National holidays come from the Cabinet Office list, which this tool has up to 31 December 2027.
- Delay interest is 14.6% a year (JFTC rule). It runs on the unpaid price from the day after the 60 days end (day 61) to the day of payment, by the number of days. A payment date set earlier than day 61 does not move the start (Art. 6(1)).
- For continuous services (service and specified-transport orders) where (1) the closing scheme is stated in the Article 4 terms, (2) the amount per period or a unit-price formula is stated, and (3) the services are of one kind, the closing date counts as the service date. Choose "One receipt" and enter the closing date as the receipt date (same textbook, p. 68).
- Closing days other than the month end (the 29th, the 30th), and weekly or 15-day closings, are not handled. Calculate each receipt with "One receipt".
Read on 9 November 2026: the Act, the cabinet order, the JFTC rule on Article 4 terms, the rule setting the rates under Art. 6(1) and (2), and the rule on Article 7 records, on e-Gov 法令検索; the JFTC operating standard, Q&A, textbook (November 2025) and diagnosis tools; and the Cabinet Office list of national holidays.
Questions
When does the 60-day count for a Toritekihou payment start?
On the day the goods are received. The receipt day is day 1, so the latest payment date is 59 days after receipt. For services, the day the service ends counts as the receipt day.
When does the Toritekihou start to apply?
To orders placed on or after 1 January 2026 (Supplementary Provisions Art. 1). The order date decides. Orders placed up to 31 December 2025 stay under the old Subcontract Act, so the tool does not calculate them.
What if the payment date is a bank holiday?
Unless both sides agreed in writing or electronically beforehand to pay on the next business day, pay before the holiday. With the agreement, a move of up to 2 days is accepted even past 60 days; a longer move only if the new date is within 60 days.
May the payment date be written "by 30 June" or "within 60 days of delivery"?
The wording must point to a specific day. "30 June" and "delivery closed at month end, paid on the 25th of the next month" are accepted; "by 30 June" and "within N days of delivery" are not (JFTC Q&A Q67).
If the invoice is late, is the payment date later too?
No. The invoice is not a condition for the payment date, and a late invoice does not move a date counted from receipt (JFTC Q&A Q77).
Are there exceptions to the receipt day?
Yes: provisional receipt, inspection finished before the delivery date, goods rejected and delivered again, stock in a warehouse, quality confirmation of information products, and the trial shot of a mould. These depend on a prior agreement and the facts. The tool uses the receipt date as typed, so check the date before you enter it.