Do I need a tax representative in Japan?
If you live outside Japan and need to file a Japanese tax return or receive tax notices from Japanese tax authorities, you may need to appoint a tax representative in Japan. Whether this is required depends on your tax status and the facts of your case.
Can a non-resident file a Japanese income tax return?
Yes. A non-resident may need to file a Japanese income tax return if they have certain Japanese-source income, such as rental income from real estate located in Japan or capital gains from the sale of Japanese real estate.
Do foreign owners pay tax on rental income in Japan?
Foreign or non-resident owners may be subject to Japanese tax if they earn rental income from real estate located in Japan. In some cases, withholding tax may apply to rent payments, and the withheld amount is settled through the annual tax return.
For a fuller overview, see Japanese Rental Income Tax Return for Non-Resident Property Owners.
What is a tax representative?
The statutory role of a tax representative and the work included in the annual base fee are managed separately. For this service, the annual base fee mainly covers receiving specified Japanese tax notices, recording the notice name, issuing authority, and stated deadline, and sharing that information with the client. Japanese tax return filing, tax calculations, responses to tax authorities, and payment procedures require separate review or engagement. Refund receipt, holding, or onward payout to clients is not currently handled by Kudan Partners.
Can Kudan Partners file my Japanese tax return?
Possibly, but it is a separate engagement. The standard tax representative service does not include Japanese tax return preparation, tax calculations, filing requirement conclusions, or tax filing submission.
Do I need a tax representative if I only own a vacation home?
Even if the property is not rented out, you may still receive fixed asset tax and city planning tax notices from the local government. A local tax representative may be needed if you live outside Japan and cannot receive or respond to these notices in Japan.
What happens when a non-resident sells Japanese real estate?
A non-resident who sells Japanese real estate may need to file a Japanese tax return for capital gains. Withholding tax may also apply to the sale proceeds in certain cases.
What documents do I need to provide?
Required documents depend on the service. Common documents include identification, proof of overseas address, property registration information, purchase and sale agreements, lease agreements, rental statements, fixed asset tax notices, and prior-year tax returns.
Can I send documents through the website form?
Please do not send passports, tax notices, contracts, or other sensitive documents through the initial website form. We will provide a secure method for document sharing after confirming the engagement.
For more details, see: Can I Send Tax Documents by Email to a Japanese Tax Accountant?
Can you communicate in English?
Yes. English communication is available for non-resident and foreign property owner tax matters.
Do you offer video meetings or phone calls?
Our standard services are provided by email and secure online communication. English video meetings and phone calls are not included in the standard service.
Is the initial eligibility screen free?
Yes. Submitting the inquiry form and the initial eligibility screen are free. We use the basic information you provide only to check whether your matter may fit our service. The free screen does not include case-specific tax advice, a filing conclusion, a tax calculation, document review, a refund conclusion, or a final fee quote.
When does the JPY 77,000 fee apply?
The fee applies only if we separately propose an Initial Written Case Review and you accept its scope, fee, and payment terms. The standard fee is JPY 77,000 including Japanese consumption tax. Complex Written Case Reviews start from JPY 110,000 including Japanese consumption tax.
Is the written review fee credited against a later engagement?
The Initial Written Case Review is a separate paid service. Its fee is not automatically credited against fees for a later engagement. Any later service requires a separate scope, fee confirmation, and engagement agreement.
What happens after I submit the form?
We first review whether the basic facts may fit our service. We may decline the matter, ask a limited number of basic clarification questions, propose a paid written review, or explain another possible next step. Submitting the form does not create a client relationship or start paid work.
How long will it take to receive a response?
We will acknowledge receipt by email and review whether your matter may fit our service. Response times may vary depending on Japanese weekends, public holidays, the complexity of the inquiry, and whether basic information is missing.
Can Kudan Partners decline my matter?
Yes. We may be unable to accept a matter because of scope, timing, conflicts, missing information, ownership or payment arrangements, required expertise, operational capacity, or risk considerations. The initial eligibility screen does not guarantee acceptance.
What is included in the Initial Written Case Review?
The Initial Written Case Review includes a review of the information you provide regarding your Japanese tax touchpoints, Japanese property, rental or sale status, prior filing history, and whether your matter may fit our service. After the review, we provide a written summary of likely Japan-side procedures, key documents to prepare, service scope, exclusions, estimated fees, risks, and items requiring separate engagement. If specific tax advice is included, the scope is treated as paid tax consultation under a formal engagement.
Does the Initial Written Case Review include tax return preparation?
No. The Initial Written Case Review does not include tax return preparation, detailed tax calculations, communication with tax authorities, tax representative notification filings, or unlimited follow-up questions.
Will Kudan Partners pay taxes on my behalf?
No. Kudan Partners does not advance tax payments, penalties, interest, government fees, bank charges, or remittance fees on behalf of clients. The legal obligation to pay Japanese taxes remains with the taxpayer or property owner.
Can Kudan Partners receive or manage my tax refund?
No. Refund receipt, holding, or onward payout to clients is not currently handled by Kudan Partners. If the matter requires Kudan Partners to receive, hold, or pay out a refund to the client, we cannot accept the engagement under the current service. This does not determine or guarantee whether a refund will arise or the amount of any refund.
Can I use your office as a general mailing, bank, or registration address?
No. The service is limited to the agreed Japanese tax notice scope. It cannot be used for general mail, address lending, bank or securities account address, registration address, or property transaction address purposes.
What happens when the engagement ends or the tax representative changes?
Ending the service contract and terminating or changing the national or local tax representative are managed as separate procedures. National tax and local tax procedures may differ, so the required steps, client responsibilities, filing destinations, and timing must be confirmed before or during the engagement. Unreachable-client termination practice for national tax remains an internal confirmation item.
Can all notice deadlines be handled?
No. The standard service records and shares the stated deadline shown on received notices. Tax analysis, written responses, tax return filing, or authority communication require a separate engagement. Urgent matters within 45 days, especially within 10 business days, may be declined or quoted separately.
Can I sell Japanese real estate without a tax representative?
A non-resident seller may need a tax representative in Japan when filing a Japanese tax return or handling tax-related correspondence. The need depends on the filing obligation, timing, and facts of the sale.
What happens if purchase documents are missing?
Missing purchase documents can make the capital gains calculation more complex. We may need to review alternative records, ownership information, settlement documents, renovation records, or other evidence before confirming the filing approach.
Does withholding tax mean my final Japanese tax is already settled?
Not necessarily. Withholding tax on sale proceeds is generally reviewed through the Japanese tax return process. Depending on the calculation result, additional tax payment or a refund may arise, but no refund or tax saving is promised. Refund receipt, holding, or onward payout to clients is not currently handled by Kudan Partners.
Can I receive a refund after selling Japanese real estate?
A refund may be possible in some cases if the withholding tax exceeds the final Japanese tax amount. However, refund receipt, holding, or onward payout to clients is not currently handled by Kudan Partners. If the matter requires Kudan Partners to receive, hold, or pay out a refund to the client, we cannot accept the engagement under the current service.
Do I need to file if tax was withheld?
Withholding tax does not automatically remove the need to review Japanese filing requirements. A Japanese tax return may still be required or advisable depending on the facts. If a refund is expected, the case is outside the standard tax representative notice administration service.
For service details, see Tax Representative in Japan, Rental Income Tax Return, Property Sale Tax Filing, Fixed Asset Tax Support, and Fees.
Communication policy: Our services are generally provided by email and secure online communication. English video meetings and phone calls are not included in the standard service.
Disclaimer: The information on this website is provided for general informational purposes only and does not constitute tax, legal, or investment advice. Japanese tax treatment depends on the specific facts and circumstances of each case. A professional engagement with Kudan Partners begins only after the scope of work, fees, and engagement terms are agreed in writing.