Documents Needed for Japanese Tax Filing by Non-Residents

If you live outside Japan and need Japanese tax filing support, the documents required will depend on your residence status, property use, rental income, sale history, prior filing status, and whether a tax representative is needed.

As a general rule, do not send passports, tax notices, contracts, bank documents, My Number, passwords, or other sensitive information through an ordinary website inquiry form or regular email. At the first inquiry stage, basic non-sensitive information is usually enough for us to understand the likely scope of work.

After the engagement scope is confirmed, Kudan Partners Tax & Accounting Office will provide a secure method for document sharing. This article explains what types of documents non-residents and overseas owners should prepare for Japanese tax representative support, rental income tax return filing, property sale tax filing, and prior-year filings.

First, Do Not Send Sensitive Documents Through the Initial Inquiry Form

The initial inquiry form should be used to provide basic information only. Please do not upload or paste detailed documents, personal identification files, tax notices, contracts, bank records, tax return data, My Number, passwords, or credentialed URLs into the form.

At the first stage, we usually need only a short description of your situation. For example, you can tell us your country of residence, whether you own real estate in Japan, whether the property is rented, whether a sale is planned or completed, and whether you have filed Japanese tax returns before.

Submitting an inquiry form does not create a client relationship. An engagement begins only after we confirm the scope of work, fees, responsibilities, and engagement terms in writing.

Common Documents for Non-Resident Japanese Tax Matters

The exact document list depends on the case. However, many non-resident Japanese tax matters start with the following categories.

Category	Examples	Why it may be needed
Identity and address confirmation	Passport or other identification, overseas address proof	To confirm who the taxpayer is and where the taxpayer lives. Secure sharing is required after engagement.
Residence and departure information	Departure date, expected return date, country of residence, prior Japan address history	To understand resident or non-resident status and the relevant tax period.
Japanese property information	Property registration information, purchase documents, fixed asset tax notices	To identify the property, ownership, land/building allocation, and local tax matters.
Income and expense records	Rental statements, management company reports, repair invoices, insurance, loan interest information	To calculate rental income and deductible expenses under Japanese tax rules.
Sale documents	Sale agreement, settlement statement, original purchase agreement, brokerage fee invoices	To review capital gains, acquisition cost, sale proceeds, and sale-related expenses.
Prior filing records	Prior-year Japanese tax returns, payment or refund notices, withholding tax records	To understand what has already been filed and whether prior-year filings may be needed.

Some documents may not be available, especially for older properties or inherited properties. Missing documents do not always mean the case cannot be handled, but they can affect the work required, the tax calculation, and the level of professional review needed.

Documents for Rental Income Tax Return Filing

If a non-resident earns rental income from real estate located in Japan, Japanese tax filing may be required depending on the facts. For rental income cases, the main goal is to confirm gross rent, deductible expenses, depreciation information, withholding tax, and prior filing history.

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.

For non-residents, rent from Japanese real estate can be treated as Japanese-source income. In some cases, withholding tax may apply to rent payments. The withholding tax and final tax liability are reviewed through the Japanese tax return filing process.

For more detail about this service, see our Japanese rental income tax return support for non-residents.

Documents for Property Sale and Capital Gains Tax Filing

If a non-resident sells Japanese real estate, Japanese capital gains tax filing may be required. This type of case often requires more detailed document review because the acquisition cost, sale expenses, ownership structure, and withholding tax treatment can affect the final filing result.

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.

When purchase documents are missing, the capital gains calculation may become more complex. In such cases, we may need to review alternative records and explain the limitations before starting the filing work.

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

Documents for Prior-Year Filings

Some overseas owners contact us after several years of owning or renting Japanese property without filing Japanese tax returns. Prior-year filings can be more time-consuming because we need to understand what happened in each year.

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 whether tax authority correspondence has already occurred.

Documents for Tax Representative and Local Tax Notice Support

Tax representative support is not the same as tax return filing. It is important to confirm whether the issue relates to national tax, local tax, or both.

Support area	Documents or information that may be needed	Comment
National tax representative notification	Taxpayer information, overseas address, Japan tax office jurisdiction, service scope	Used to prepare and submit the relevant tax representative notification when required.
Fixed asset tax notice support	Property location, local government notice, taxpayer name, property details	Local tax procedures can differ by municipality.
Deadline monitoring	Tax notices, payment deadlines, response deadlines	Kudan Partners does not become liable for the taxpayer's taxes.
Payment or refund guidance	Payment instructions or refund-related documents, if applicable	We provide guidance. The legal obligation to pay Japanese taxes remains with the taxpayer or property owner.

For the central service page, see Tax Representative in Japan for Non-Resident Property Owners. For property tax notices, see Fixed Asset Tax Support for Overseas Owners of Japanese Property.

Complex Cases May Require Additional Review

Some cases require additional professional review before we can provide a reliable fee estimate or engagement scope. Examples include multiple properties, co-ownership, foreign company ownership, inherited properties, missing purchase documents, prior-year filings, urgent deadlines, and property sales involving withholding tax or refund procedures.

In these cases, the Initial Written Case Review or Complex Written Case Review helps identify the likely scope, required documents, and key tax filing issues before full engagement. Please see our fees for Japan tax services for current fee information.

How to Prepare Before Contacting Us

Before contacting us, you do not need to gather every document. Start with a simple summary of your situation.

Confirm your current country of residence.
Confirm whether you already left Japan, plan to leave Japan, or returned to Japan.
List the general location of each Japanese property, such as prefecture and city.
Confirm whether each property is rented, vacant, personally used, or sold.
Confirm whether you have filed Japanese tax returns before.
Confirm whether you already have a tax representative in Japan.
Do not send sensitive documents until a secure sharing method is provided after engagement scope is confirmed.

If you are not sure what applies to your case, start with basic information only. We will review whether tax representative support, rental income tax filing, property sale tax filing, local tax notice support, or prior-year filing support may be needed.

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. Our services are generally provided by email and secure online communication. Video meetings and phone calls are not included unless separately agreed.

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.