Tax Agent (納税管理人) for Foreigners Buying Property in Japan

When foreigners purchase real estate in Japan, they may be required to appoint a Tax Agent, known in Japanese as Nōzei Kanrinin (納税管理人). This is an important legal requirement for non-resident property owners and plays a key role in Japan’s tax administration system.

What Is a Tax Agent in Japan?

A Tax Agent is a person or entity residing in Japan who represents a non-resident property owner for tax-related matters. If the property owner lives outside Japan and does not have a registered address in the country, the local tax office requires a Tax Agent to act as a domestic point of contact.

Why Is a Tax Agent Required?

Japanese tax authorities require a reliable contact within Japan to ensure that taxes related to real estate ownership are properly managed.

• Receiving tax notices and official documents
• Submitting required tax-related paperwork
• Paying property-related taxes on behalf of the owner

Without a Tax Agent, overseas property owners may miss important deadlines or notifications, which can lead to penalties.

When Do You Need to Appoint a Tax Agent?

You generally need to appoint a Tax Agent if:

• You do not reside in Japan
• You do not have a registered address in Japan
• You own real estate in Japan, regardless of property type

This requirement applies to residential properties, commercial buildings, and investment properties.

Who Can Be a Tax Agent?

A Tax Agent must be based in Japan. Common choices include:

• A trusted friend or family member living in Japan
• A real estate company
• A judicial scrivener, tax accountant, or administrative professional
• A professional service provider for foreign property owners

The appointment must be officially reported to the local tax office using the designated form.

What Taxes Are Managed Through a Tax Agent?

A Tax Agent typically handles matters related to:

• Fixed Asset Tax (Property Tax)
• City Planning Tax
• Income-related tax matters if the property is rented or sold

Is a Tax Agent the Same as a Tax Accountant?

No. A Tax Agent primarily serves as an administrative and communication representative, while a licensed tax accountant (Zeirishi) provides professional tax advice and prepares tax returns. In some cases, one individual or firm can fulfill both roles.

Key Takeaway

Appointing a Tax Agent is a mandatory and practical step for non-residents who own property in Japan. Choosing a reliable and experienced agent helps ensure smooth tax management and prevents unnecessary complications.

If you are planning to purchase property in Japan from overseas, it is strongly recommended to arrange your Tax Agent before or immediately after completing the purchase.