Japan Tax Representative Service
(Nouzei-Kanrinin) for Property Owners.
Keep Compliant Your Japanese Asset from Anywhere in the World.
Whether your holiday home is in Niseko, Hakuba, Kyoto, or Tokyo, we act as your official Local Tax Agent to ensure your Fixed Asset Tax is paid on time, every time.
The Clock is Ticking:
Why You Must Act in January & February?
Many owners make the mistake of waiting until April to think about taxes.
By then, it may be too late.
The Japanese tax administration cycle is rigid.
Understanding the timeline is crucial to avoiding accidents.
TIMELINE
FIX ASSET TAX &
CITY PLANNING TAX
January 1st (Past): Determination of Taxpayer Status:
The person/corporation who is recorded as the owner in the real estate registry as of January 1st is responsible for paying the fixed asset tax and city planning tax for the fiscal year (April to the following March).
February 28th: Operational Cut-off
Municipalities are currently updating their owner databases. In case that the property owner’s address is outside Japan, the tax representative’s address is registered instead. This is the ONLY time to safely register a domestic tax representative before bills are printed.
Early April – Early June: payment Slip Arrival
The payment slip usually arrives about three weeks before the due date.
End of April / End of June: Payment Deadline
The deadline for payment is the end of April or June (depending on the municipality) . The payment can be paid in four installments, but if you pay the entire year’s worth in one lump sum, you must pay it by the first installment, which is due at the end of April or June.
To ensure the official tax notice is delivered directly to our Yokohama office,
please complete your registration by February 28th.
Prevent the Risk of “Silent Seizure” (Sashiosae)
Did you know?
You can lose your property even if you never received the bill.
It is a common misconception among foreign investors:
“If I don’t receive a bill, I can’t be penalized.” In Japan, this is false.
The “Public Notice” Trap (Kouji-soutatsu)
If a tax bill sent to your overseas address bounces back (due to address format errors or postal issues), the municipality is NOT required to find you.
Instead, they post a notice on the city hall bulletin board. After 7 days, the law considers the bill “Legally Delivered.”
The Domino Effect:
We have seen increasing cases in resort areas (like Kutchan/Niseko)
where foreign-owned condos are seized due to this exact mechanism.
Serving All of Japan
Why Location Doesn’t Matter
“My property is in a remote village in Hokkaido.
Can a Yokohama accountant help?”
The answer is a definitive YES.
We provide Tax Representation services for properties in all major resort and urban areas, including:
The “Approval” Guarantee
Under Local Tax Law, appointing a representative from outside the municipality theoretically requires approval. However, as Certified Public Tax Accountants (CPTA), we are state-licensed experts. We possess the legal capability required by law and have never been denied approval by any municipality in Japan.
Your Property Tax Administrator Package
We serve as your designated Tax Administrator (officially known as Nouzei-Kanriin).
We stand between you and the Japanese tax authorities to provide a complete shield for your asset.
Official Registration
Submission of “Notification of Tax Agent” to the relevant tax office.
Digital Forwarding
Receipt of tax notices and forwarding via PDF.
Payment Support
Support for navigating international payment methods (e.g., credit card, international wire).
Deadline Management
Email reminders sent prior to the payment due date.
English Data Summary
Extraction of key information (Payment Deadline, Total Amount, Payment Method) translated into English.
Digital Archiving
Secure storage of tax records for up to 7 years (for future capital gains calculations).
Simple, Flat-Fee Protection
USD 300 / year
+USD 200 / for the first year
Per Municipality
Note:
Calculation:
Case A: Multiple Properties within Tokyo (23 Wards), 2026 is the First year, Owner resides in USA
Example: You own 1 unit in Minato-ku and 1 unit in Shibuya-ku.
Count: 1
First year: USD 500 (300+ 200)/year
Japanese Consumption Tax: USD 50 (10% of 500)
US withholding tax: 0
TOTAL: USD 550 for the year 2026 (USD 330 for the year 2027-)
4 Simple Steps to Service Activation
Step1: Submit Online Application
Click the button below to fill out our secure “Tax Representative Application Form.” Please provide your property details (address) and ownership information so we can assess the scope of work.
Security Note: We use Google Workspace Enterprise forms to ensure your personal data and documents are encrypted and stored with bank-grade security.
Step2: Preliminary Review
We review your property details to confirm we can accept the designation. Typically completed within 2 business days.
Step3: Contract
You will receive below documents via your e-mail registered at the Step 1. Please check carefully and take the necessary steps.
Engagement Letter
KYC Request (Identity verification).
Invoice
Step4: Service Activation
Upon confirming your signature and payment, we will formally submit the “Notification of Tax Agent” to your local municipality.
Important Timeline Note:
Submitting the application form (Step 1) does not automatically register us as your agent. To meet the
you complete Step 3 before the end of the month.
Contact Info
Yukiko Nozaki, CPA & CPTA
Nozaki CPA & Tax Firm
8F, JPR Yokohama Bdg., 1-5-10 Kitasaiwai, Nishi Ward
Yokohama, Kanagawa 2200004 Japan
customer@nozakicpas.jp
Frequently Asked Questions
[Q1] How do I pay Japanese Property Tax from overseas?
[A] Most cities in Japan do not accept international bank transfers. We recommend paying by credit card, but this is not always the case, as city-provided payment pages may not be accessible with foreign-issued-credit cards or may be difficult to understand due to language barriers. As this varies by city, we will assist you with all procedures.
[Q2] Can a Property Manager act as my Tax Representative?
[A] While some do, many Property Managers (PM) are refusing to handle tax payments due to liability risks. As Certified Tax Accountants, we are legally regulated professionals bound by law to serve your tax interests long-term.
[Q3] What happens if I am already late for previous years?
[A] Contact us immediately. We can negotiate with the tax office to settle back-taxes and potentially reduce penalties before they proceed to seizure.
[Q4] Do I need to visit Japan to sign the contract?
[A] No. Our entire process is 100% Remote. You can sign documents digitally, and we communicate via Email and SNS.
Japan Real Estate Tax Compliance, Simplified.
Nozaki CPA & Tax Firm
8F, JPR Yokohama Bdg., 1-5-10 Kitasaiwai, Nishi Ward, Yokohama, Kanagawa 2200004 Japan
The information contained in this article is based on the author’s independent research and judgment. While every effort has been made to ensure accuracy and completeness, no guarantee is provided regarding the correctness, timeliness, or applicability of the content.
All tax and legal information presented herein is intended for general informational purposes only and does not constitute professional advice for any specific case. Regulations concerning Japan’s consumption tax and real estate transactions are subject to change. Readers should consult a licensed tax accountant, certified public accountant, or other qualified professional before making decisions or filings based on this information.
Neither the author nor the publisher shall be liable for any losses or damages arising from the use of this article.