Overseas ownership does not end local tax administration. Check where notices go, how deadlines will be monitored and whether a local tax representative is needed. The response depends on property location, ownership and municipal procedures.
Which taxes and authority are involved?
Fixed asset tax generally applies to owners of land, buildings or depreciable assets recorded in the fixed asset tax ledger on January 1. City planning tax may also apply to certain land and buildings in city planning areas.
Fixed asset tax and city planning tax on land and buildings are collected as metropolitan taxes.
Check with the relevant city, town or village. Forms, payment methods and representative procedures can differ.
National income tax filing and local tax administration are separate. A national tax representative notification does not automatically cover local notices.
Arrange receipt, payment instructions and records
Moving overseas, changing address, selling a property or relying on family or a property manager can delay notices. Managing rent does not necessarily include managing tax representative procedures.
Identify the responsible office and current mailing address. Check whether a local representative notification is needed.
Understand the tax period and payment deadline, and whether the payment slips can be used from overseas.
Retain copies needed for rental income filing, property sale filing and document preparation.
A local representative handles agreed local tax matters for someone without an address in the relevant local area; the exact procedure depends on the local government.
Tokyo's guidance calls for taxpayers without an address in the metropolitan area to designate a tax agent for matters including these taxes. For land and buildings outside the 23 wards, consult the relevant municipality.
What we can support
Depending on the facts and agreed engagement, support may include identifying the responsible office; coordinating local representative procedures where appropriate; receiving or reviewing notices after engagement; explaining notices and deadlines in English; coordinating payment instructions; and retaining records linked to tax representation, rental returns or sale filing.
See Fixed Asset Tax Support for Overseas Owners.
Prepare basic information
- Your country and the property's city or ward; omit room numbers and detailed private addresses initially.
- Whether the property is rented, vacant, personally used or under sale.
- Whether you receive notices and whether someone in Japan receives your mail.
- Whether income tax or property sale filing support is also needed.
Do not send passports, tax notices, contracts, bank documents, My Number, passwords or other sensitive information through the form or ordinary email. See Documents Needed for Japanese Tax Filing by Non-Residents.
Fees and Written Case Review
Fixed Asset Tax Notice Support is quoted individually after a free scope check. Local tax work is separate from the national tax representative service. The fee depends on the number of properties, municipality, notice history, ownership structure, and any filing, prior-year or sale-related work. We confirm the scope and total fee before engagement; a paid written review is optional.
For the current fee table, see Fees for Japan Tax Services. If your situation involves rental income, property sale, prior-year filing, co-ownership, foreign company ownership, or missing documents, additional work may be required.
Our standard communication is by email and secure online communication. Video meetings and phone calls are not included unless separately agreed.
Related Services
- Fixed Asset Tax Support for Overseas Owners of Japanese Property
- Tax Representative in Japan for Non-Resident Property Owners
- Japanese Income Tax Return for Non-Resident Rental Income
- Capital Gains Tax Filing for Sale of Japanese Real Estate
- FAQ: Japanese Tax Services for Non-Residents
- Can I Send Tax Documents by Email to a Japanese Tax Accountant?
- Before Selling Japanese Real Estate as a Non-Resident
Start with a Free Eligibility Check
If you own Japanese real estate while living overseas and need support with fixed asset tax notices, please contact us with basic non-sensitive information about your country of residence, property location, notice status, and whether the property is rented or under sale.
Official References
- Tokyo Metropolitan Government Bureau of Taxation: Tax Information for Foreign Residents
- Tokyo Metropolitan Government: Fixed Asset Tax and City Planning Tax on Land and Buildings (Japanese)
- Tokyo Metropolitan Government: How to Submit a Notification of Tax Agent (multilingual PDF, April 2026)
- Tokyo Metropolitan Government: Metropolitan Tax Payment Procedures (Japanese)
External official references are provided for general information. The application of Japanese tax and local tax rules depends on the specific facts of each case and the relevant local government.
For a clear overview of our service boundaries, please see our Scope and Limitations.