If you own Japanese property but live abroad, the tax office needs a local point of contact. That role is the tax representative (納税管理人) — a legal requirement, not an optional service.
What the representative does
- Receives tax bills and official notices on your behalf.
- Files your annual income tax return for rental income.
- Pays fixed asset and city planning taxes from funds you provide.
The representative can be an individual or a licensed firm. Appoint one before or at the time of purchase by filing a simple notification with the local tax office.
