Japanese rental income tax return preparation and filing for non-resident property owners, with tax representative support within an agreed scope.
English communication is by email and chat only; English phone calls and online meetings are not available.
Review rental status and filing history, and check whether a tax representative notification is required.
Collect income and expense records, calculate taxable rental income under Japanese rules, and prepare and file the agreed return.
Explain the tax payment steps within the agreed scope. You remain responsible for payment.
Rental Income and Withholding Tax
Rent from Japanese real estate is generally Japanese-source income. Withholding is an advance collection of tax; it does not automatically settle your final liability.
Withholding may apply at 20.42%, for example to rent paid by a company. An exception applies when an individual rents the property for themselves or their relatives to live in.
The annual filing considers rental income, allowable expenses and tax already withheld. The final tax may be higher or lower than the amount withheld.
The payer, property use and other facts must be checked. A refund is not guaranteed.
Common Deductible Expenses
Depending on the facts and available records, expenses related to rental operations may be relevant to your tax return. Common examples include:
- Property management fees
- Repair and maintenance costs
- Fixed asset tax and city planning tax
- Depreciation of buildings and facilities
- Insurance premiums related to the rental property
- Loan interest related to the property
- Professional fees related to tax filing
- Other expenses directly related to rental operations
Documents Required for Rental Income Tax Filing
The requested records depend on the agreed service and your circumstances.
Please do not send tax returns, contracts, bank documents, or other sensitive documents through the Free Eligibility Check form. Once an engagement begins, we will provide a secure method for sharing documents.
View the complete document checklist
- Lease agreement
- Annual rental income statement
- Property management company statements
- Fixed asset tax notice
- Purchase agreement
- Building and land allocation information, if available
- Loan statement and interest information
- Repair and maintenance invoices
- Insurance documents
- Prior-year Japanese tax return, if any
- Withholding tax records, if any
Related Articles
The following articles may help you understand rental income filing and tax representative requirements before contacting us:
- Japan rental income tax filing guide for non-residents
- Do Non-Residents Need a Tax Representative in Japan?
- Documents Needed for Japanese Tax Filing by Non-Residents
- Can I Send Tax Documents by Email to a Japanese Tax Accountant?
Official References
These official references provide general information, and Japanese tax treatment depends on the facts and circumstances of each case.
Request Rental Income Tax Filing Support
See our fees and review options.
Start with the Free Eligibility Check. Share your property location, rental status, and prior filing history. We will check whether your matter may fit our service.
The Free Eligibility Check includes a free scope check and quote based on basic, non-sensitive information. A paid written review is not required for a standard quote. Tax advice, detailed calculations, and document review are separate paid work agreed in advance. An optional Initial Written Case Review is JPY 80,850 (JPY 73,500 plus consumption tax where applicable). A Complex Written Case Review starts from JPY 115,500 (JPY 105,000 plus consumption tax where applicable). A paid review starts only after you accept its scope, fee, and payment terms.
For one solely owned residential property with organized records, Rental Income Tax Return Filing and National Tax Representative Support is JPY 231,000 for the first year (JPY 210,000 plus consumption tax where applicable), or JPY 173,250 per year on renewal (JPY 157,500 plus consumption tax where applicable). The package includes compiling rental income, expenses and depreciation from the agreed records, preparing and filing the income tax return for the agreed year, and one year of national tax notice handling, with setup where needed. No separate national tax representative fee is added for this included work. If you already have a tax representative and need filing only, we quote that scope separately. Local tax notices and additional work are separately quoted. See our Fees page for standard conditions and details.
This page provides general information only and is not tax, legal, or investment advice.
Submitting an inquiry does not create a client relationship.
See our Scope and Limitations for details.