納税管理人 vs 国内管理人 vs 国内連絡先: Which Do You Need as an Overseas Owner in Japan?

If you own property in Japan from overseas, you have probably encountered three official-sounding Japanese terms that all seem to mean roughly the same thing: 納税管理人, 国内管理人, and 国内連絡先. They are easy to confuse — each is a "someone in Japan who acts for you" role — but they are legally separate, created by different laws, for different purposes.

Getting them mixed up is common and costly: owners assume one role covers everything, then discover a tax notice went unpaid or a condominium requirement went unmet. This guide lays out exactly what each role does, when it is legally required, and which ones you actually need.

The Three Roles at a Glance

Role	What it handles	Legal basis	Who needs it
Tax representative 納税管理人	Tax notices, tax payments, correspondence with tax offices	National Tax Act / Local Tax Act	Every non-resident owner of taxable property
Domestic contact 国内連絡先	A contact point recorded in the property registry	Real Property Registration Act (from April 2024)	Non-residents registering real estate
Domestic manager 国内管理人	Condominium association: meetings, fees, building liaison	Act on Building Unit Ownership 区分所有法 (from April 2026)	Overseas condominium owners (when the association requires it)

1. Tax Representative (納税管理人)

The oldest and most universal of the three. A tax representative (納税管理人, nōzei kanrinin) is a Japan-based individual or company authorized to receive your tax notices and handle payments while you are abroad.

• What it does: receives fixed asset tax (固定資産税) and city planning tax (都市計画税) notices, pays them on time, and communicates with the municipal tax office on your behalf.
• When it's required: for every non-resident who owns taxable property in Japan — rented or vacant. This is not optional.
• How you appoint one: file the 納税管理人届出書 with the municipal tax office that covers your property.
• If you skip it: tax notices arrive at your Japanese address with no one to act on them; unpaid tax accrues penalties of up to 14.6% per year and can end in property seizure (差し押さえ).

This is the role most owners have heard of. Our complete tax representative guide covers the appointment process, and our comparison of five ways to appoint one helps you choose a provider.

2. Domestic Contact (国内連絡先)

The newest registry requirement, and the one most owners have never heard of. Since April 1, 2024, when a non-resident registers ownership of Japanese real estate, the property registry (登記簿) must record a domestic contact (国内連絡先) — a person or company located in Japan who can be reached about the property.

• What it does: serves as the Japan-based point of contact listed in the official property registry. It is an identity/reachability requirement, not an active management role.
• When it's required: at the point of registering (or re-registering) real estate as a non-resident owner.
• Why it exists: the government wanted a reliable way to reach overseas owners, after years of untraceable non-resident owners causing problems with abandoned land and buildings.
• Who can serve: any Japan-resident individual or company. No license required.

Because it is tied to registration rather than day-to-day activity, the domestic contact is easy to overlook — but it is now a condition of holding registered title as a non-resident.

3. Domestic Manager (国内管理人)

The condominium-specific role, brand new in 2026. Under the revised Act on Building Unit Ownership (区分所有法), effective April 1, 2026, a condominium management association can require overseas unit owners to appoint a domestic manager (国内管理人).

• What it does: represents you within the condominium association — attends and votes at general meetings (総会), pays management and repair-reserve fees, and handles building-related correspondence.
• When it's required: only for condominium (区分所有) owners, and only when the association's rules require it. It does not apply to detached houses or land.
• Why it exists: unreachable overseas owners were blocking building repairs and redevelopment votes; associations needed a reachable, accountable local representative.

For the full background on this new law, see our dedicated guide to Japan's 2026 domestic manager rule.

Why They Are So Easily Confused

All three share the same basic shape — "a person in Japan who stands in for the overseas owner" — and two of them literally contain the characters 管理人 (kanrinin, "manager"). But they answer to different authorities:

• The tax office cares about your 納税管理人.
• The Legal Affairs Bureau / property registry cares about your 国内連絡先.
• The condominium association cares about your 国内管理人.

Appointing one does not satisfy the others. A friend listed as your tax representative is not automatically your registry contact, and neither role lets them vote at a condo meeting on your behalf.

Which Do You Actually Need?

Your situation	納税管理人	国内連絡先	国内管理人
Detached house or land	Yes	Yes (from 2024)	No
Condominium (分譲マンション)	Yes	Yes (from 2024)	If the association requires it
Vacant / inherited property	Yes	Yes	Only if it is a condo

In short: almost every non-resident owner needs the tax representative and the domestic contact, and condominium owners frequently need the domestic manager as well. Treating them as one thing is the mistake to avoid.

Can One Person or Company Cover All Three?

Yes. There is no rule against the same Japan-based party serving in all three roles, and for most overseas owners that is the simplest and safest arrangement — a single point of accountability that receives your tax notices, appears in your registry record, and represents you at your building.

Japan YES Property Management serves in all three capacities for non-resident owners: registered 納税管理人, listed 国内連絡先, and — for condominium owners — 国内管理人. Every piece of related mail is scanned, translated, and summarized for you, and taxes and fees are paid on your behalf.

View our plans (from ¥66,000/year, tax included), read the FAQ, or book a free consultation to check which roles your specific property requires.