The documents needed for Japanese tax support depend on your residence status, property use, rental income, sale history, prior filings, and whether a tax representative is required.

Start with a Summary, Not Documents

Do not upload, attach, or paste sensitive documents into an initial website inquiry or ordinary email. This includes passports and other identification, tax notices, contracts, bank records, tax return data, My Number, passwords, and credentialed URLs.

You do not need to gather every document before contacting us. Start with:

  • Residence: your current country and whether you have left Japan, plan to leave, or have returned.
  • Japanese property: whether you own property, its prefecture or city, and whether it is rented, vacant, personally used, or sold. Mention any planned sale.
  • Filing history: whether you have filed Japanese tax returns before.
  • Representation: whether you already have a tax representative in Japan.

We use this information to review whether tax representative support, rental income filing, property sale filing, local tax notice support, or prior-year filing support may be needed.

An inquiry does not create a client relationship. An engagement begins only after the scope, fees, responsibilities, and terms are confirmed in writing. After the engagement scope is confirmed, we provide a secure document-sharing method. Wait for those instructions before sending sensitive documents.

Common Starting Records

Information that may be needed across Japanese tax matters
Identity and address

Passport or other identification and overseas address proof, to confirm the taxpayer’s identity and residence. Share these securely after engagement.

Residence and tax period

Departure date, expected return date, country of residence, and prior Japan address history, to review residence status and the relevant period.

Property and ownership

Property registration information, purchase documents, and fixed asset tax notices, to identify ownership, land and building allocation, and local tax matters.

The exact list depends on the case. Missing documents, especially for older or inherited properties, do not always prevent us from handling a case, but can affect the work required, tax calculation, and level of professional review.

Rental Income Tax Return Filing

Rent from Japanese real estate can be Japanese-source income, and a tax return may be required depending on the facts. We review gross rent, deductible expenses, depreciation, withholding tax, and prior filings. Where withholding applies, it is reviewed alongside the final tax liability through the return filing process.

View the rental income document checklist
  • Lease agreement or rental contract.
  • Annual rental income statement from the property management company.
  • Monthly management statements, if available.
  • Property management fee records.
  • Repair and maintenance invoices.
  • Fixed asset tax and city planning tax notices.
  • Insurance premium records for the rental property.
  • Loan statement and interest information, if the property is financed.
  • Purchase agreement and settlement statement.
  • Building and land allocation information, if available.
  • Prior-year Japanese tax returns, if any.
  • Withholding tax records, if rent was subject to Japanese withholding tax.

Read the rental income tax filing guide for non-residents for the filing questions behind this list, or see our Japanese rental income tax return support for non-residents.

Property Sale and Capital Gains Tax Filing

A sale of Japanese real estate may require a capital gains tax return. Acquisition cost, sale proceeds and expenses, ownership structure, and withholding tax treatment can affect the result and often require detailed review.

View the property sale document checklist
  • Sale and purchase agreement for the sale.
  • Settlement statement for the sale.
  • Original purchase agreement.
  • Original purchase settlement statement.
  • Real estate registration information.
  • Brokerage fee invoices for purchase and sale.
  • Registration cost records and acquisition-related expense records.
  • Renovation or improvement invoices, if relevant.
  • Fixed asset tax notices.
  • Documents showing ownership percentage and co-owner information.
  • Withholding tax records related to the sale, if applicable.
  • Prior-year Japanese tax returns, if any.

Missing purchase documents can make the calculation more complex. We may need to review alternative records and explain the limitations before starting the filing work.

See our capital gains tax filing support for the sale of Japanese real estate.

Prior-Year Filings

Prior-year work requires a review of what happened in each year, including years already filed and years still unfiled.

View the prior-year filing document checklist
  • Rental income and expense records for each unfiled year.
  • Property management statements for each year.
  • Fixed asset tax notices for each year.
  • Prior correspondence from Japanese tax authorities, if any.
  • Prior Japanese tax returns, if some years were filed and others were not.
  • Records of tax payments, refunds, or withholding tax.
  • Timeline of residence status, departure, and return dates.

Prior-year filing fees are generally separate from current-year filing fees. The scope depends on the number of years, document availability, property count, ownership structure, and any tax authority correspondence.

If you are unsure which years were filed, start with our guide to missing rental income tax returns before gathering a complete file.

Tax Representative and Local Tax Notice Support

Tax representative support is not the same as tax return filing. We first confirm whether the matter concerns national tax, local tax, or both.

Support area and information that may be needed
National tax representative notification

Taxpayer information, overseas address, Japan tax office jurisdiction, and service scope, to prepare and submit the notification when required.

Fixed asset tax notices

Property location, local government notice, taxpayer name, and property details. Local procedures can differ by municipality.

Deadline monitoring

Tax notices, payment deadlines, and response deadlines.

Payment or refund guidance

Payment instructions or refund-related documents, where applicable, for guidance on the relevant process.

Kudan Partners does not become liable for the taxpayer’s taxes. The legal obligation to pay Japanese taxes remains with the taxpayer or property owner.

See Tax Representative in Japan for Non-Resident Property Owners or Fixed Asset Tax Support for Overseas Owners of Japanese Property.

When Additional Review May Be Needed

Multiple properties, co-ownership, foreign company ownership, inherited properties, missing purchase documents, prior-year filings, urgent deadlines, and sales involving withholding tax or refund procedures may require additional professional review before a reliable fee estimate or engagement scope can be provided.

An optional Initial Written Case Review or Complex Written Case Review may help identify the likely scope, required documents, and key filing issues before full engagement. Paid work starts only after you accept the scope and fees. Standard quotations remain free. See our fees for Japan tax services for current fee information.

Related Services

Request a Written Case Review

If you need Japanese tax filing support as a non-resident or overseas owner, please contact us with basic information about your residence, Japanese property, rental status, sale plan, and prior Japanese tax filing history.

Please do not attach or include sensitive documents in the first inquiry. English communication is by email and chat only. English phone calls and online meetings are not available.

Request a Written Case Review

Official References

External official references are provided for general information. The application of Japanese tax rules depends on the specific facts and circumstances of each case.