The Tax Agent (Nōzei Kanrinin)

By MISAWA Masaki, Certified Tax Accountant (Zeirishi, Reg. No. 157367) — formerly of Japan’s tax authorities · Published July 11, 2026 · Reviewed July 17, 2026

For a non-resident to file returns, pay tax and receive refunds in Japan, appointing a tax agent (nōzei kanrinin) is a practical necessity. A tax agent is a person who handles national tax matters on behalf of a taxpayer who has no domicile or residence in Japan, as provided for in Article 117 of the Act on General Rules for National Taxes. Specifically, the tax agent, on the taxpayer’s behalf:
(i) files tax returns;
(ii) receives documents from the tax office (enquiries, notices and the like);
(iii) pays taxes; and
(iv) receives refunds.

Who can serve — and the zeirishi limits

Either an individual or a corporation may serve as a tax agent. Note, however, that tax representation — preparing tax returns and giving tax advice — is work reserved by law to certified tax accountants (zeirishi); a tax agent who is not a tax accountant can act only as an administrative point of contact. If a certified tax accountant is appointed as tax agent, everything from receiving documents to preparing returns and dealing with the tax office can be handled together.

The specified tax agent system

The 2021 tax reform introduced the specified tax agent system, effective January 1, 2022. Where a taxpayer who should appoint a tax agent fails to appoint one and file the notification, the tax authorities may first request that the taxpayer submit the notification of a tax agent; if the taxpayer does not respond, the authorities may designate a related party in Japan — such as a lessee or a business counterparty — as the taxpayer’s specified tax agent.

Under this system, even if a taxpayer leaves the position unfilled, a tax agent will ultimately be put in place by designation of the tax authorities. That being so, it is more sensible to appoint a tax agent you trust, in advance and of your own choosing. Doing so has three practical advantages: (1) reliable management of filing and payment deadlines; (2) secure receipt of refunds; and (3) a single point of contact for dealings with the tax office.

When you need a tax agent

Typical situations in which a tax agent is needed are as follows:

• The annual income tax return where you lease out real estate located in Japan;
• The capital gains return where you sell the real estate (including the settlement of tax withheld at source);
• Departure from Japan (returns and payments that fall due after you leave); and
• Inheritance tax filing and payment where you inherit assets in Japan while living abroad.

How to appoint a tax agent

The appointment itself is simple: a Notification of Tax Agent, filed with the tax office with jurisdiction. And while anyone with an address in Japan can be named, appointing a zeirishi as your tax agent means the receipt of documents, the preparation of returns, payments and refunds are all handled through a single point of contact — with the deadlines managed as part of the engagement.

Whether the occasion is leasing or selling real estate, leaving Japan, or an inheritance, the tax agent is the entry point to the procedures and the first matter to consider.

We provide this as a standing service — acting as tax agent and handling the related filings for non-residents. Details: our tax agent (nōzei kanrinin) service.