Guide · Law & Compliance
Tax Representative (納税管理人) in Japan
for Non-Residents
If you own property in Japan but live abroad, Japanese law requires you to appoint a tax representative. Here's everything you need to know — legal basis, how to appoint one, costs, and what happens if you don't.
Legal requirement for all non-resident owners
Article 117 of Japan's National Tax Act (国税通則法) requires every non-resident with taxable property in Japan to appoint a tax representative. This applies whether the property is rented out or vacant.
What is a Tax Representative (納税管理人)?
A tax representative (納税管理人, nōzei kanrinin) is a Japan-based individual or company authorized to:
- Receive property tax notices (固定資産税) on your behalf
- Receive municipal tax correspondence from local governments
- Serve as your official point of contact with Japanese tax authorities
- Forward documents and deadlines to you remotely
Note: A tax representative is not a tax accountant (税理士). They do not file income tax returns or provide tax advice — they receive notices on your behalf. Japan YES acts as your tax representative; for tax return filing, we can introduce you to a qualified 税理士.
What Happens If You Don't Have One?
Property tax notices are sent to your Japan property address — where no one is reading them.
Deadlines pass unnoticed. Late payment penalties (延滞金) begin to accumulate.
The local government issues a demand notice (督促状), which also goes unread.
After continued non-payment, authorities can seize (差し押さえ) your property to recover unpaid taxes.
How to Appoint a Tax Representative
- 1
Choose a representative
Any Japan-resident individual or professional service can serve as your representative. Japan YES registers as your 納税管理人 as part of every paid plan.
- 2
Complete the notification form (納税管理人届出書)
The form requires your property address, overseas address, and the representative's Japan address. Japan YES prepares this form for you.
- 3
Submit to the local tax office
The form is submitted to the municipal tax office (市区町村役場) that covers your property's location. Japan YES handles submission on your behalf.
- 4
Registration confirmed
The tax office updates their records. All future notices go to your representative's address. With Japan YES, you receive scanned copies in your dashboard within 3 business days.
How Much Does a Tax Representative Cost?
Japan YES includes tax representative service in all paid plans:
| Plan | Annual fee (incl. tax) | Mail items/month |
|---|---|---|
| Essential Plan | ¥66,000 / year | 5 items |
| Standard Care | ¥110,000 / year | 10 items |
| Premium Concierge | ¥154,000 / year | 20 items |
All plans include a ¥22,000 setup fee in the first year only. Prices include 10% Japanese consumption tax.
Get a Tax Representative Today
Japan YES registers as your official 納税管理人, handles all paperwork in Japanese, and keeps you informed in English — entirely remotely.