Selling Japanese Real Estate as a Non-Resident: Tax Filing Points

If you live outside Japan and sell real estate located in Japan, you may need to file a Japanese income tax return for capital gains.

For service details, see our capital gains tax filing support for the sale of Japanese real estate.

This page is for general information. The tax filing position, withholding tax treatment, and tax representative requirement depend on the sale structure, ownership, buyer, documents, and filing history.

Withholding Tax on Sale Proceeds

When a non-resident sells real estate located in Japan, withholding tax may apply to the sale proceeds in certain cases. The withheld amount may be settled through the Japanese tax return filing process. Depending on the calculation result, additional tax payment or a refund may arise.

Purchase Documents Are Important

To calculate capital gains, it is important to review documents related to the original acquisition of the property. If purchase documents are missing, the tax calculation may become more complex and the scope of work may increase.

• Original purchase agreement
• Sale agreement
• Settlement statements
• Real estate registration documents
• Brokerage fee invoices
• Renovation or improvement invoices
• Fixed asset tax notices
• Withholding tax records related to the sale

Tax Representative Matters

A non-resident seller may need to appoint a tax representative in Japan for tax filing and communication with the Japanese tax office. The required procedure depends on the facts of the case and the timing of the sale and filing.

Fees and Scope

The standard Property Sale Tax Filing Package is JPY 346,500 per transaction (JPY 315,000 plus consumption tax where applicable), including the necessary national tax representative work for the agreed period. This applies to one property owned by one individual with complete acquisition records and more than 45 days before the filing deadline, subject to the conditions on our fees page below. Included national tax representative work is not charged again. A free scope check and quotation are available; a paid written review is optional. Other cases, local tax work, refund receipt and overseas return arrangements, and additional work are quoted separately.

For current pricing, see our fees page.

Related Services and FAQ

If you need a Japanese contact point for tax procedures while living overseas, see our tax representative service page. For common questions about documents, fees, communication, and engagement scope, see our FAQ for non-residents.

Start with a Free Eligibility Check

If you are planning to sell or have already sold Japanese real estate while living outside Japan, please contact us before the filing deadline.

Official References

• National Tax Agency: Withholding tax when purchasing real estate from non-residents
• National Tax Agency: Sale of Japanese real estate by non-residents

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.