Our fees reflect the services you need, the work involved, and the records available. They may also depend on the tax types, properties, ownership, local governments, filing history, deadlines, and whether a property sale is involved.
Before work begins, we confirm the scope, exclusions, required documents, and fee estimate in writing.
| Service | Fee | What It Means |
|---|---|---|
| Free Eligibility Check | JPY 0 | We check whether your basic, non-sensitive facts may fit our service. It does not include advice, calculations, document review, or a final quote. |
| Initial Written Case Review | JPY 77,000 (JPY 70,000 plus consumption tax where applicable) | Written review of your facts, possible Japan-side procedures, required documents, scope, estimated fees, key risks, and next steps. |
| Complex Written Case Review | From JPY 110,000 (JPY 100,000 plus consumption tax where applicable) | Written review for property sales, prior-year filings, multiple properties, co-ownership, missing documents, urgent deadlines, or other added complexity. |
| Tax Representative Setup and Annual Tax Notice Handling — national tax | First year: from JPY 330,000 (JPY 300,000 plus consumption tax where applicable); Annual renewal: from JPY 165,000 (JPY 150,000 plus consumption tax where applicable) | Sets up tax representative procedures and handles agreed national tax notices for the first year or annual renewal. |
| Fixed Asset Tax Notice Support — local tax | First year: from JPY 330,000 (JPY 300,000 plus consumption tax where applicable); Annual renewal: from JPY 165,000 (JPY 150,000 plus consumption tax where applicable) | Handles agreed fixed asset tax and city planning tax notices, with local tax representative support where needed. |
| Tax Representative and Notice Handling — national and local tax combined | First year: from JPY 440,000 (JPY 400,000 plus consumption tax where applicable); Annual renewal: from JPY 220,000 (JPY 200,000 plus consumption tax where applicable) | One combined fee for agreed national and local tax notice handling, including first-year setup or annual renewal. |
| Rental Income Tax Return Filing | From JPY 330,000 per year (JPY 300,000 plus consumption tax where applicable) | Reviews rental records, calculates the Japanese tax position, and prepares and files the annual return. |
| Property Sale Tax Filing — Standard Case | From JPY 550,000 per transaction (JPY 500,000 plus consumption tax where applicable) | For a straightforward sale with one property, sole ownership, complete acquisition records, and no prior filing, compliance, or refund-handling issues. |
| Property Sale Tax Filing Package | From JPY 770,000 per transaction (JPY 700,000 plus consumption tax where applicable) | For all other cases, including missing documents, complex ownership, multiple properties, a filing deadline of 45 days or less, or concurrent tax representative setup. |
Fees are shown with Japanese consumption tax at the standard rate. The amount in parentheses applies if your engagement is treated as export-exempt or outside the scope of Japanese consumption tax. We confirm the applicable treatment before the engagement begins.
Tax Representative Setup and Annual Tax Notice Handling covers agreed national tax notices, while Fixed Asset Tax Notice Support covers agreed local tax notices. Overseas owners often need both services; in that case, the combined national and local tax fee applies. We confirm which service or combined fee applies before work begins.
Property Sale Tax Filing — Standard Case
The Standard Case fee applies only when all of the following conditions are met:
- The transaction concerns one property held by one owner.
- The acquisition agreement, settlement statement, and other relevant acquisition records are complete.
- There is no unresolved issue with a prior Japanese tax filing.
- There is no tax audit, dunning, or delinquency matter.
- The filing deadline is more than 45 days away.
- You do not ask Kudan Partners to receive a tax refund.
The Property Sale Tax Filing Package applies to all other cases. Examples include an unknown acquisition cost, missing acquisition records, co-ownership, inheritance, trust or company ownership, multiple properties, a filing deadline of 45 days or less, or concurrent tax representative setup.
Standard Launch Case
A Standard Launch Case is an overseas individual with one residential property in Japan. It has sole ownership, no rental income or planned sale, no prior-year filing issue, audit, delinquency, or expected refund, and direct communication with the taxpayer by email or secure online communication.
Where national and local tax notice handling are both needed, the combined first-year fee starts from JPY 440,000 (JPY 400,000 plus consumption tax where applicable).
Matters involving rental income, a property sale, prior-year filings, audits, delinquency, co-ownership, inheritance, trust or company ownership, short-term rental, business use, third-party payment, or an expected refund need their own review.
What Standard Annual Service Does Not Include
The standard annual fee does not include:
- Japanese tax return preparation, tax calculations, or conclusions about filing obligations
- Responses to tax offices or local governments
- Rental income tax returns, property sale tax filing, prior-year filings, tax audits, or delinquency matters
We can review and quote these services based on your circumstances.
Initial Written Case Review
The Initial Written Case Review is a paid written service provided by email or secure online message. It summarizes the facts provided, possible Japan-side procedures, required documents, service scope, exclusions, estimated fees, risks, deadlines, and matters that may need further support.
The standard fee is JPY 77,000 (JPY 70,000 plus consumption tax where applicable). If the matter needs a Complex Written Case Review, we confirm the fee, starting from JPY 110,000 (JPY 100,000 plus consumption tax where applicable), before the review begins.
The Free Eligibility Check is free. A paid written review begins only after you accept its scope, fee, and payment terms.
If you engage us for an eligible annual service within 90 days after the review is completed, we credit the full Initial Written Case Review or Complex Written Case Review fee against the first-year fee. Eligible annual services are Tax Representative Setup and Annual Tax Notice Handling — national tax, Fixed Asset Tax Notice Support — local tax, Tax Representative and Notice Handling — national and local tax combined, and Rental Income Tax Return Filing. This credit does not apply to one-time Property Sale Tax Filing services.
The review does not include tax return preparation, detailed tax calculations, communication with tax authorities, filing tax representative notification forms, or unlimited follow-up questions.
What You Receive in a Written Case Review
Before committing to further work, understand what needs attention, what to prepare, and what support we can offer. Your review sets out practical next steps based on the information you provide and the scope agreed with you.
Illustrative Example: An Overseas Owner of a Japanese Rental Property
This fictional, shortened example shows the type of written summary you may receive. It is not a client case or tax advice. We confirm whether an Initial or Complex Written Case Review applies, and its fee, before work begins.
Facts provided
You live outside Japan and solely own one rental property in Japan. You want help with the current tax year and receive statements from a property manager. No sale or unresolved earlier-year filing issue has been reported.
Procedures and timing to review
Japanese rental income tax filing and tax representative arrangements are separate items to address. The tax year, your residence and departure history, and any existing tax representative appointment are points to confirm when reviewing the applicable procedures and deadlines.
Preparation list
For the next stage, prepare rental statements, expense records, relevant acquisition documents, and details of any existing tax representative arrangement. Any gaps identified from the information supplied are listed with their effect on the proposed work.
Priorities and proposed scope
First, confirm the tax year and existing tax representative arrangement. Next, assemble the records for that year and resolve the identified gaps before return preparation. Proposed further work: rental income return preparation and filing for the agreed year, with tax representative work separately scoped if needed. The fee estimate assumes one solely owned property and records covering the agreed year; additional years or missing records require reassessment. This further work requires a separate engagement.
Start with a Free Eligibility Check. Share only basic, non-sensitive facts so we can check whether your circumstances may fit our service and explain the next step.
Payment Terms
Bank charges, international remittance fees, currency conversion costs, and payment processing fees are borne by the client. Payments must generally be made by the taxpayer or client personally. Third-party payments are not accepted.
Before any service begins, we confirm the total fees, payment timing, service start timing, contract period, renewal, cancellation and refund conditions, additional fees, exclusions, and tax representative termination or change procedures in writing.
For service details, see 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, and Fixed Asset Tax Support for Overseas Owners of Japanese Property.
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.