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Zagdim Reader Desk · Japan non-resident tax

Japan tax returns for non-residentsTax agent and rental income filing for overseas owners

If you live overseas and let a property in Japan, the rental income still has to be declared in Japan every year. The Zagdim Reader Desk first establishes your situation, then shortlists suitable certified tax accountants in Japan to handle the annual return, the tax agent appointment and withholding tax.

Book a free 20-minute callSee what the service covers
Interior of a Japanese apartment
Who it is forOverseas owners with rental income from property in Japan
Handled byCertified tax accountants (zeirishi) in Japan
LanguagesEnglish or Japanese; other languages on request
Reader Desk feeFree of charge
Rules differ by nationality

Tax treaties between Japan and your country of residence can change how Japanese-source rental income and withholding are treated; treaty cases are assessed separately. This page describes the general rule under Japanese domestic law, often written from the position of owners in Taiwan and Hong Kong; residents of the United Kingdom, United States, Singapore, Australia, Canada and other countries should confirm the position for their own country of residence.

National Tax AgencyNational Tax Agency · non-residents

01 · Understanding non-resident tax filing

Why do overseas owners still file tax in Japan?

Under Japanese tax law, a person with no domicile in Japan and no residence there for a continuous period of one year or more is a non-resident. When a non-resident lets a property in Japan, the rent is Japanese-source income; where the conditions are met, a final tax return (確定申告) must be filed between 16 February and 15 March of the year after the income year.

The tenant usually deducts 20.42% when paying the rent, but this is a withholding, not the final tax. In the annual return, income is calculated as rent less necessary expenses, depreciation and similar items; tax over-withheld can be reclaimed and any shortfall must be paid. To deal with national tax matters from overseas, you need to appoint a tax agent (nozei kanrinin, 納税管理人).

First establish whether you are a non-resident

It turns on domicile and residence, not on nationality or visa.

20.42% withheld from rent

Deducted by the tenant on payment; an exception can apply where an individual rents the property as a home.

Withholding is not the final tax

After the annual return, the excess is refunded or the shortfall paid.

File 16 February–15 March each year

In the year after the income year.

A tax agent must be appointed

Notified to the tax office on appointment or before you leave Japan.

Local taxes are handled separately

An agent for resident tax and fixed asset tax is notified separately to the local authority.

Apartment blocks and a pedestrian crossing on a residential street in Japan
You live overseas; the property in Japan still has a tax return
Documents sorted with coloured clips beside a pair of glasses on a desk
Tenancy, rent and expense records, put in order once a year

02 · Who it suits

Which overseas owners need help with Japanese tax filing

These are common situations. Whether a return is required, and whether a refund is possible, is for the tax accountant to judge from your records.

Overseas owner · currently let

Your property in Japan is let and you live overseas

Suits: You receive rent every year and are not sure whether, or how, to file.

What to prepare: Gather the tenancy agreement, the full year’s rent and withholding records, management and repair costs, and evidence of acquisition cost.

Tax has been withheld

20.42% was withheld from your rent and you want to reclaim it

Suits: The tenant or the management company has already deducted tax, and you want to know whether it can be refunded.

What to prepare: The annual return calculates the tax actually due, and the amount over-withheld is reclaimed.

Preparing to leave Japan

You are leaving Japan and keeping the property let

Suits: You have been living in Japan, will move overseas, and the property will stay let.

What to prepare: Appoint a tax agent before you leave. If none is appointed, a quasi-final return (準確定申告) must be filed before you leave.

All situations

Points that apply to everyone

A tax agent for national tax does not automatically cover resident tax or fixed asset tax.

The amount of any refund and when it arrives are decided by the tax authorities and cannot be guaranteed in advance.

Special cases such as tax treaties or property held in a company’s name are assessed separately.

The Zagdim Reader Desk hostZagdim Reader DeskWe listen to your situation first, then arrange a professional

03 · Reader Desk

How the Zagdim Reader Desk helps

The Reader Desk first establishes the position on your property, your rent and your status in Japan, sets out the records you need to prepare, then shortlists a suitable certified tax accountant (税理士, zeirishi) in Japan. The tax accountant acts as your tax agent and files the return, and the Reader Desk follows up until it is complete.

English or Japanese
Handled by a certified tax accountant in Japan
  1. 01

    Understanding your position

    Property, rent and residence status.

  2. 02

    Organising records

    A list of the tenancy documents and receipts to prepare.

  3. 03

    Arranging a tax accountant

    Introduction to a suitable certified tax accountant in Japan.

  4. 04

    Follow-up to completion

    Progress of the return and any refund is followed up.

04 · Costs and timing

Tax, the tax accountant’s fee and the Reader Desk, explained separately

Income tax

According to the return20.42% withheld first

Calculated on rent less necessary expenses and depreciation; tax over-withheld is reclaimed and any shortfall is paid.

Tax accountant’s fee

As quoted by the tax accountantFiling and tax agent service charged separately

Before anything is arranged, the tax accountant sets out the scope of work and the fee. Nothing starts until you confirm.

Zagdim Reader Desk

No charge at this stageOrganising information and arranging a professional

The Reader Desk does not charge readers at this stage.

When should you start preparing?

The filing period runs from 16 February to 15 March of the year after the income year. It is advisable to put the full year’s rent and expense records in order at the start of the year, and to confirm that a tax agent has been appointed.

Tokyo Tower and the city skyline lit up at dusk

JAPAN · OWNER DESK

The property is in Japan and you are overseas; the tax can still be handled properly

Talk to the Reader Desk about your situation first, then have a tax accountant arranged.

05 · Getting started

Ask Zagdim to shortlist the right tax accountant in Japan

Send a message to the Zagdim Reader Desk saying which city the property is in, who it is let to, whether tax has been withheld, and where you live now. The Reader Desk replies first with the records you need to prepare, then shortlists a suitable tax accountant.

WhatsAppEmail the Reader Desk

The Zagdim Reader Desk handles contact and follow-up.

Fill in the assessment form (about 2 minutes)

If a messaging app is not convenient, leave your details and the Zagdim Reader Desk will reply by WhatsApp or email.

  1. 01Am I a non-resident?
  2. 02Do I need to file this year?
  3. 03Can the tax withheld be refunded?
  4. 04How is a tax agent appointed?

06 · Common questions

Non-resident tax filing in Japan: common questions

I am not Japanese. Do I still have to file tax in Japan?

It depends on where you are domiciled for tax purposes, not on nationality. If you have no domicile in Japan and no residence there for a continuous period of one year or more, you are a non-resident; a non-resident’s income from letting property in Japan must be declared where the conditions are met.

20.42% has already been deducted from the rent. Do I still need to file?

It depends. The 20.42% is a withholding at the time of payment, not the final tax. The annual return calculates income as rent less necessary expenses and depreciation, and tax over-withheld can be reclaimed.

When is no withholding required?

Where the tenant is an individual and the property is lived in by the tenant or the tenant’s relatives, no withholding is required when the rent is paid. A company renting the property as staff accommodation does not fall within this exception.

What is a tax agent? Does it have to be a tax accountant?

A non-resident must appoint a tax agent to file returns, receive documents, pay tax or receive refunds. The agent may be an individual or a legal entity and need not be a tax accountant. Paid tax representation, however, requires a certified tax accountant’s qualification; where a tax accountant acts as agent, the return can also be submitted by proxy through e-Tax.

Can I file online myself from overseas?

The National Tax Agency’s online return preparation site (確定申告書等作成コーナー) is not available to non-residents. Where a tax accountant acts as your tax agent, the return can be transmitted by proxy through e-Tax.

Are resident tax and fixed asset tax handled together with it?

Not automatically. A tax agent for national tax does not cover local taxes; an agent for resident tax and fixed asset tax must be notified separately to the local government.

Will the withholding rate change in 2027?

From 2027 a special defence income tax is introduced and the special reconstruction income tax is reduced at the same time. For rent to which the general 20% income tax rate applies, the combined withholding rate remains 20.42%.

Tax on selling property in Japan

Put your records in order first, then have a tax accountant arranged.

Ask Zagdim to shortlist the right professional

Tax returns in Japan are received and examined by the Japanese tax authorities, which decide the amount and timing of any refund. The Zagdim Reader Desk helps to organise records and arrange professionals; the return is filed by a certified tax accountant in Japan in accordance with the law. This page is general information and is not tax advice. Information checked to 28 October 2026.

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