Japanese tax bills are posted to a Japanese address and paid in Japan. If you live abroad, the law expects you to name someone in Japan to handle them: a tax representative, or 納税管理人.
What a tax representative does
- Receives tax notices and bills on your behalf — most commonly the annual fixed-asset and city-planning tax on your property.
- Pays them (from funds you provide) by the instalment deadlines.
- For national taxes, such as income tax on rent or a sale, files your return and receives any refund.
The representative isn't liable for your tax — they act as your point of contact and payment agent.
Who can be one
Any individual or company with an address in Japan that you trust: a relative, a friend, your property manager, or a tax accountant. Many owners use their property manager for property tax (bills arrive with everything else about the house) and a tax accountant for income-tax returns.
How to appoint one
- Agree with the person or company.
- Submit a tax-representative notification (納税管理人申告書) to the city or town that taxes the property — and, for national taxes, to the tax office.
- Make sure the representative can reach you and has a way to pay on your behalf.
If you don't appoint one, municipalities may chase you, and tax offices can designate a representative in some cases. Missed instalments attract late-payment charges.
How we help
For owners in our care we can act as the contact for your property-tax bills, translate each notice, pay on time and show it in your dashboard — see Financial Reporting. For tax returns we introduce licensed tax accountants.
This guide is general information, not legal or tax advice. Rules change and every case is different — for decisions about your own property, speak to a licensed judicial scrivener (司法書士), tax accountant (税理士) or lawyer. We work with them every week and are happy to introduce you.
