Fixed Asset Tax Notices for Overseas Owners of Japanese Property

If you own real estate in Japan while living overseas, you may still receive fixed asset tax and city planning tax notices from the local government where the property is located.

For overseas owners, the main risk is not only the tax itself. The practical issue is whether the notice reaches the right person, whether the payment deadline is understood, and whether any local tax representative procedure is needed.

This article explains how fixed asset tax notices are commonly handled for non-resident owners of Japanese property. It is general information only. Local government procedures differ by municipality, and the correct response depends on the property location, ownership structure, and facts of each case.

Short Answer: Do Not Ignore Local Tax Notices

Fixed asset tax and city planning tax are local tax matters. Even if you live outside Japan, owning real estate in Japan can create ongoing local tax notice and payment administration issues.

In practical terms, overseas owners should confirm:

• which local government or taxation office handles the property,
• where tax notices are currently being sent,
• whether the payment slips can be used from overseas,
• whether a local tax representative notification is needed,
• whether the fixed asset tax notice is also relevant for Japanese income tax filing, property sale filing, or document preparation.

For service details, see our Fixed Asset Tax Support for Overseas Owners of Japanese Property page.

What Are Fixed Asset Tax and City Planning Tax?

Fixed asset tax is generally imposed on the owner of land, buildings, or depreciable assets as recorded in the fixed asset tax ledger as of January 1. City planning tax may also apply to certain land and buildings in city planning areas.

In Tokyo's 23 special wards, fixed asset tax and city planning tax on land and buildings are collected as metropolitan taxes. For properties outside Tokyo's 23 wards, the relevant municipality should be checked. Other prefectures and municipalities may have different forms, payment methods, and representative procedures.

This is why local tax support should be managed separately from national income tax filing. A national tax representative notification does not automatically solve every fixed asset tax notice issue.

Why Overseas Owners May Miss Notices

Fixed asset tax notices are usually sent by the local government or taxation office. If the owner has moved overseas, changed address, sold a property, or relies on a family member or property manager in Japan, notices may not reach the owner quickly.

Common problems include:

• the notice is sent to an old Japanese address,
• the owner does not understand the tax period or payment deadline,
• payment slips cannot easily be used from overseas,
• the property manager receives rent information but does not manage tax representative procedures,
• the fixed asset tax notice is needed later for rental income tax filing or property sale filing, but the owner has not kept a copy.

The safest approach is to set up a clear notice-management workflow before deadlines are missed.

Local Tax Representative Support

A local tax representative is a person or entity in Japan who handles certain local tax matters on behalf of a taxpayer who does not have an address in the relevant local area. The exact procedure depends on the local government.

For example, Tokyo Metropolitan Government explains that taxpayers who do not have an address within the metropolitan area shall designate a tax agent to handle taxation matters, and the system applies to taxes including fixed asset tax and city planning tax. It also notes that, for fixed assets tax on land and buildings outside Tokyo's 23 wards, the relevant city, town, or village should be consulted.

Because local tax procedures are not uniform throughout Japan, overseas owners should avoid assuming that one national tax filing step covers every local tax notice.

What We Can Support

Kudan Partners can support overseas owners by helping organize the fixed asset tax notice workflow and by coordinating local tax representative procedures where appropriate.

Depending on the facts, our support may include:

• reviewing which local government or taxation office handles the property,
• checking whether local tax representative procedures may be needed,
• receiving or reviewing fixed asset tax and city planning tax notices after engagement,
• explaining the notice and payment deadline in English,
• coordinating payment instructions with the property owner,
• keeping records that may be relevant for Japanese income tax filing or property sale filing,
• linking the fixed asset tax notice workflow with tax representative, rental income, or property sale filing support.

We do not automatically advance tax payments, penalties, interest, government fees, bank charges, remittance fees, or payment processing fees on behalf of clients unless separately agreed in writing. The legal obligation to pay Japanese taxes remains with the taxpayer or property owner.

What Information Should You Prepare First?

At the initial inquiry stage, please provide basic non-sensitive information only. Do not send passports, tax notices, contracts, bank documents, My Number, passwords, or other sensitive information through the website form or ordinary email.

Useful information for an initial written review includes:

• your country of residence,
• the city or ward where the property is located, without room numbers or detailed private address information at the first inquiry stage,
• whether the property is rented, vacant, used personally, or under sale,
• whether you currently receive fixed asset tax notices,
• whether anyone in Japan receives mail for you,
• whether you also need Japanese income tax return filing or property sale filing support.

For documents commonly needed for Japanese tax filing, see Documents Needed for Japanese Tax Filing by Non-Residents.

Fees and Written Case Review

Fees for Fixed Asset Tax Notice Support start from JPY 330,000 for the first year. The actual scope and fee depend on the number of properties, municipality, notice history, ownership structure, whether tax return filing is also needed, and whether prior-year or sale-related issues are involved.

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

Request a Written Case Review

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: Search by Type of Tax
• Tokyo Metropolitan Government Bureau of Taxation: Declaring Taxes and Tax Deadlines
• Tokyo Metropolitan Government Bureau of Taxation: About the Tax Agent System
• Tokyo Metropolitan Government Bureau of Taxation: Procedures for Metropolitan Tax Payment

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.