A non-resident who needs to file returns, pay tax or receive refunds in Japan is required to appoint a tax agent (nōzei kanrinin) in advance — Article 117 of the Act on General Rules for National Taxes. We provide this as a standing service for overseas owners, sellers, heirs and departing residents.
What we do as your tax agent
- Receive all documents the tax office sends you — enquiries, notices, payment slips — and explain what they mean and whether anything is required of you.
- File your Japanese returns. Because the principal is a certified tax accountant (zeirishi), return preparation and dealings with the tax office are handled together with the agent role — one point of contact, rather than a relative receiving mail and a separate firm doing the filings.
- Pay your Japanese tax on your behalf. You place the tax due with us before the deadline, and we remit it to the tax office as your tax agent — managing the payment calendar throughout.
- Collect refunds — most commonly the refund of the 10.21% withheld when a non-resident sells Japanese property.
Typical situations
- You let out property in Japan — the annual income tax return on the rent.
- You are selling, or have sold, Japanese property — the capital gains return and the final settlement of the 10.21% withholding, which may end in a refund or in a balance of tax to pay.
- You are leaving Japan — filings and payments that fall due after departure, including the pension lump-sum refund route.
- You have inherited Japanese assets while living abroad — the inheritance tax filing and payment.
How the engagement works
- Tell us your situation by email or through the enquiry form — property, departure, inheritance, in outline.
- We confirm scope and quote a fee before any work begins. Fees depend on the filings involved; there is no charge for the first exchange.
- We file the Notification of Tax Agent with the tax office with jurisdiction, and take over from there — documents, filings, payments and refunds.
Frequently asked questions
Can a friend or relative in Japan serve instead?
Yes — anyone with an address in Japan can. But a tax agent who is not a certified tax accountant may only handle administrative tasks; preparing returns and negotiating with the tax office is work the law reserves to zeirishi. With a relative as agent, you still need a tax accountant for the returns — two contacts instead of one.
What if I simply never appoint one?
Since 2022 the authorities can, after requesting that you appoint an agent, designate a related party in Japan — a relative, or a business counterparty — as your specified tax agent. A representative you did not choose, handling your tax affairs, is an outcome worth avoiding. The background is in our explainer on the tax agent system.
Which parts of Japan do you cover?
The office is in Sapporo, Hokkaido — closest to Niseko-area owners — but the tax agent role is nationwide: filings are made to the tax office with jurisdiction over your property or affairs, wherever in Japan that is.
Appoint a tax agent before you need one.
Tell us your situation in outline — we will confirm whether an agent is required, what the filings would be, and the fee, before anything is committed.
Every enquiry is read and answered personally by the principal — first reply within 3 business days.
Get in touch