Tax administrator for non-residents in Japan & confirmation declaration service
●Tax administrator services
The tax administrator services provided by our company include: paying you annual fixed asset tax, one-time payment of real property acquisition tax, and application documents to be submitted in the process of cooperation (application by tax administrator and application for personal business opening) Books etc.).
In addition, if you entrust our company to declare tax for you, it also includes related tax payment and tax refund services.
Please note that the initial annual tax administrator fee of our company is calculated from the first day you entrust us to December 31 of the current year. It is the same as the cost of the whole year from January 1 to December 31, without special Discount, please understand.
l If there are no special circumstances, the definite reporting period each year is from February 16 to March 15 of the following year.
The premise of entrusting tax administrator
（1）Generally, when a non-resident owns investment real estate in Japan.
Real estate rental income in Japan is sourced income in Japan. Therefore, it is obliged to file a taxpayer. It is necessary to select a tax administrator and file a definitive declaration in Japan.
（2）When a non-resident holds real estate in Japan
To avoid late payment of taxes due to your absence in Japan and unable to pay taxes in time, please entrust our company as your tax administrator to follow up your tax payment in time.
(3) When the real estate of (1) or (2) is sold
(4) When inheriting or gifting (1) or (2) the real property
What Is Domestic Source Income?
Source means the source of income. In Japan, the taxpayers have the obligations to file source income. Thus, a tax representative is needed.
In the event that a Japanese business person is transferred to an oversea branch for more than one year, then he is considered as a non-resident because he is presumed to have no Japanese address. However, since the source of his income is from working overseas, his income does not belong to the category of domestic source income. Yet, if he owns real estate such as his residence in Japan, then he will still need a tax representative.
In addition, the domestic income revenue by the time he leaves Japan, or the rental revenue generated from rental properties located in Japan and the revenue generated from asset transfer occurring in Japan after he leaves Japan, all of above is required to be filed in Japan.
Procedure to Appoint A Tax Representative
We provide comprehensive tax services from preparing and submitting filing documentation to pay tax.
(1) For Individual Income Tax
Submit a “Written Notification for Tax Representative for Individual Income Tax and Consumption Tax” to tax authority.
(2)For Property Tax and Real Estate Acquisition Tax
Submit a “Declaration for Tax Representative” to municipalities where the property is located in. (Submit to the metropolitan tax offices if the property is located in the Tokyo-23-ward areas)
