Choose a question below for the relevant tax procedure, service scope or next step.

Three things to keep separate
Appointment

A representative helps handle agreed tax procedures. You remain responsible for your tax obligations.

Filing

Notice handling alone does not include return preparation. Filing packages include the work stated in their scope.

Starting work

Begin with basic facts and a free quote. Paid work starts after agreement; sensitive records use the secure route provided.

Tax Representative Basics

Do I need a tax representative in Japan?

You may need a tax representative if you live outside Japan and still need to file a Japanese tax return or receive Japanese tax notices. Whether an appointment is required depends on your tax status, the tax type, and the facts of your case.

What is a tax representative?

A tax representative is a person or corporation in Japan who handles agreed tax procedures for a taxpayer without a Japanese address or residence. Appointing one does not make them the taxpayer: you remain responsible for filing, paying tax, and providing complete and accurate information. Our standard annual service handles agreed tax notices by receiving them, recording key details, and sharing those details with you.

Do I still need a tax representative if I have a property manager in Japan?

Having a property manager does not, by itself, satisfy any tax representative appointment requirement. Check whether you need a representative, whether one has been formally appointed, and whether the contract includes the tax work you need. The same provider may hold more than one role, but rental management, tax representation and tax return preparation should each be confirmed. See how the roles differ.

Do I need a tax representative if I only own a vacation home?

You may still need local tax support even if the property is not rented. Fixed asset tax and city planning tax notices may be issued by the local government, and a local tax representative may be needed if you cannot receive or respond to those notices in Japan.

Can all notice deadlines be handled?

No. A matter with a deadline within 45 days may be declined or require a separate quotation, and a deadline within 10 business days may be especially difficult to accept. See our Scope and Limitations for details.

What happens when the engagement ends or the tax representative changes?

We confirm the required steps, documents, and timing in writing before an agreed service ends or a tax representative changes. National and local tax procedures are separate and may require different filings.

Rental Income and Tax Filing

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 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 on rental income from real estate in Japan. Depending on the facts, withholding tax may apply to rent payments and may then be settled through the annual Japanese income tax return.

For a fuller overview, see Japanese Rental Income Tax Return for Non-Resident Property Owners.

Can Kudan Partners file my Japanese tax return?

Yes, where we agree the filing scope in writing. The notice-handling-only service excludes return preparation and calculations. Our rental, sale and departure packages include the filing and national tax representative work stated in their scope; we do not charge again for that included work.

What documents do I need to provide?

The documents depend on the agreed service and your circumstances. Once an engagement begins, we may request documents such as property records, purchase and sale agreements, lease agreements, rental statements, fixed asset tax notices, and prior-year Japanese tax returns.

Selling Japanese Property

What happens when a non-resident sells Japanese real estate?

A non-resident seller may need to file a Japanese income tax return for capital gains. Withholding tax may also apply to sale proceeds in certain cases.

Can I sell Japanese real estate without a tax representative?

You may need a tax representative when filing a Japanese tax return or handling Japanese tax correspondence after a sale. The need depends on the filing obligation, timing, and facts of the transaction.

What happens if purchase documents are missing?

Missing purchase documents can make a capital gains calculation more complex. We may need to review alternative records, ownership information, settlement statements, renovation records, or other evidence before confirming the filing approach.

Does withholding tax settle my final Japanese tax or remove the need to file?

No. Withholding tax on sale proceeds is not automatically the final Japanese tax; a Japanese tax return may still be required or useful, and a refund may be available depending on the final filing result.

Leaving Japan

Can you help if I leave Japan without keeping property here?

Yes, we can assess your departure-year filing and tax representative needs even if you will not retain property in Japan. Our standard salary and foreign insurance package covers one individual's return for one tax year and analysis of one foreign life insurance contract, subject to checking the records and complexity.

What does the departure package cost and include?

The basic standard-case fee is JPY 231,000 including 10% consumption tax (JPY 210,000 before tax). It includes the stated return and insurance analysis, necessary national tax representative appointment and agreed notice handling for a specified period. We do not add an annual national tax representative fee for the same included work.

An initial assessment of your spouse's procedures and residence tax arrangements is included. Actual spouse filings or appointments, additional local tax procedures and local notice handling are separately quoted. Complex contracts, missing records, prior years and exit-tax work are outside the standard scope. We confirm the applicable consumption tax treatment, period and total before engagement. See the full package conditions.

Is refund handling compulsory, and what if there is no refund?

No. A refund is not guaranteed, and the return may show tax payable. The basic package does not include refund receipt or onward transfer. If you engage us for one refund receipt, one transfer to your own overseas bank account and a settlement statement, the additional standard fee is JPY 57,750 including 10% consumption tax (JPY 52,500 before tax). The combined total is JPY 288,750 including 10% consumption tax (JPY 262,500 before tax), plus bank and currency conversion costs.

Both totals are shown in the quote. Refund handling is subject to availability and agreement on arrangements, timing and costs before work starts. A refund alone does not trigger the optional fee. Our professional fees are paid separately from the refund.

Fees and Process

Is the Free Eligibility Check free?

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.

When does the Initial Written Case Review fee apply?

A paid written review is optional and is not required for a standard quote. The fee applies only if we propose a review and you accept its scope, fee, and payment terms. 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).

Is the written review fee credited against a later engagement?

If you engage us for an eligible annual service within 90 days after the written review is completed, we credit the full Initial Written Case Review or Complex Written Case Review fee actually paid against the first-year fee. Eligible annual services are national tax representative and notice handling, local fixed asset tax notice support, combined national and local tax notice handling, and annual rental income tax return filing, including the rental filing and national tax representative package. This credit does not apply to one-time property sale tax filing, even when that package includes tax representative work.

How much do tax representative and tax notice handling services cost?

For a standard national-tax case, the first-year fee is JPY 115,500 (JPY 105,000 plus consumption tax where applicable), including setup and one year of agreed notice handling. Annual renewal is JPY 69,300 (JPY 63,000 plus consumption tax where applicable). Rental filing with national tax management is JPY 231,000 in the first year and JPY 173,250 on annual renewal. Standard sale filing with necessary national tax management is JPY 346,500. Local tax notices and additional work are separately quoted. See our Fees page for the tax treatment, conditions and total scope.

What happens after I submit the form?

We first complete a free scope check and quote using basic, non-sensitive facts. We may ask limited clarification questions, provide a quote for a standard engagement, offer an optional paid written review, or decline the matter. Submitting the form does not create a client relationship or start paid work.

How long will it take to receive a response?

You should receive an automatic confirmation email shortly after submitting the form. A member of our team will reply within 3 business days; Japanese weekends, public holidays, missing facts, and complex inquiries may affect the timing.

Can Kudan Partners decline my matter?

Yes. We may decline a matter because of scope, timing, conflicts of interest, missing information, ownership or payment arrangements, required expertise, capacity, risk, or an inability to communicate directly with the taxpayer. See our Scope and Limitations for details.

What is included in the Initial Written Case Review?

The Initial Written Case Review provides a written outline of the facts provided, possible Japan-side procedures, required documents, scope, exclusions, estimated fees, key risks, and next steps. It may also identify matters that need further support or a separate agreement.

Does the Initial Written Case Review include tax return preparation?

No. The review does not include tax return preparation, detailed tax calculations, communication with tax authorities, tax representative notification filings, or unlimited follow-up questions.

Working With Us

Can I send documents through the website form?

No. Please do not send passports, My Number information, tax notices, contracts, bank details, passwords, or other sensitive documents through the initial website form. If your matter may fit our services, we will provide secure document-sharing instructions after engagement review.

For more details, see Can I Send Tax Documents by Email to a Japanese Tax Accountant?.

Can you communicate in English?

Yes. We support English communication for non-resident and foreign property owner tax matters.

Do you offer video meetings or phone calls?

No. Email and secure online tools are our standard communication channels, and video meetings and phone calls are not included in the standard service.

Will Kudan Partners pay taxes on my behalf?

No. You remain responsible for paying Japanese taxes, and we do not advance tax payments, penalties, interest, government fees, bank charges, or remittance fees. See our Scope and Limitations for details.

Can Kudan Partners receive or manage my tax refund?

Receipt of a tax refund and onward transfer to your own bank account are not included in standard fees. Availability, bank requirements, scope, timing, and any separate fee must be confirmed in writing before we agree to handle a refund. Do not assume this service is available until those arrangements are confirmed. See our Scope and Limitations for details.

Can I use your office as a general mailing, bank, or registration address?

No. We receive only specified Japanese tax notices under an approved service and do not provide general mail handling or an address-lending service. See our Scope and Limitations for details.

For service details, see Tax Representative in Japan, Rental Income Tax Return, Property Sale Tax Filing, Fixed Asset Tax Support, and Fees.

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.