Japanese Rental Income Tax Return for Non-Resident Property Owners
A non-resident owner who earns rental income from real estate located in Japan may need to file a Japanese income tax return.
This article explains common filing points for overseas owners of Japanese rental property. For service details, see our Japanese income tax return support for non-resident rental income.
This page is for general information. Whether you need to file, whether withholding tax applies, and whether a tax representative is required depend on the specific facts of your case.
Rental Income From Japanese Real Estate
Rental income from real estate located in Japan is generally treated as Japanese-source income for non-residents. The filing requirement and final tax position depend on the facts of the case, including rental status, expenses, withholding tax, and prior filing history.
Withholding Tax Does Not Always Complete the Filing Process
In certain cases, rent paid to a non-resident owner may be subject to Japanese withholding tax. The withheld amount may need to be settled through an annual Japanese income tax return. Depending on the calculation result, additional tax payment or a refund may arise.
Documents Commonly Needed
- Lease agreement
- Annual rental income statement
- Property management company statements
- Fixed asset tax notice
- Purchase agreement
- Loan interest information, if relevant
- Repair and maintenance invoices
- Prior-year Japanese tax return, if any
- Withholding tax records, if any
Please do not send sensitive documents through the website form or ordinary email. If documents are required, Kudan Partners will provide a secure method after confirming the engagement.
Fees and Scope
Fees for the Rental Property Tax Filing Package start from JPY 550,000 for the first year and from JPY 440,000 per year from the second year, assuming one property and one owner. Additional fees apply for multiple properties, co-ownership, prior-year filings, property sales, incomplete documents, or complex ownership structures.
For current pricing, see our fees page.
Related Services and FAQ
If you need ongoing support in Japan, see our tax representative service page. For common questions about communication, documents, and engagement scope, see our FAQ for non-residents.
Request a Written Case Review
If you receive rental income from Japanese real estate while living outside Japan, please contact us with your property location, rental status, and prior filing history.
Official References
- National Tax Agency: Real estate income of non-residents
- National Tax Agency: Real estate income while working overseas
- National Tax Agency: Scope of Japanese-source income
External official references are provided for general information. The application of Japanese tax rules depends on the specific facts of each case.
Disclaimer: The information on this page is provided for general informational purposes only and does not constitute tax, legal, or investment advice. A professional engagement with Kudan Partners begins only after the scope of work, fees, and engagement terms are agreed in writing.