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For overseas residents who own real estate in Japan -Regarding Tax and Tax Return-

Person who want to read this site

-Non-Japanese and Japanese people living outside Japan

-Those who have rented out Japanese real estate and have real estate income, or who sold Japanese real estate

<Introducing Japanese system>

 

Even if you live abroad, you must file a tax return in Japan if you earn rent from real estate in Japan or sell real estate in Japan.

 

<If you have real estate rent income>

 

Real estate rent income in Japan falls under domestic source income in Japan, and it is mandatory for you to file a tax return in Japan against real estate income in Japan. When filing a tax return, the “tax payment manager” will be appointed and the “tax payment manager” will be responsible for preparing and submitting the tax return and performing the tax payment procedure. In case of a tax refund, it will be refunded to the tax manager’s bank account.

 

 

(Tax withholding)

 

If a renter is an individual and he/she rents the property for the purpose of residence for him/herself or his/her family and relatives, then tax withholding is not required.

However, there are many cases where a real estate owner and a Japanese real estate agency enter into a sublease agreement and the agency subleases to a lessee.

In that case, the lessee’s name is under a corporate name (Japanese real estate agency) instead of an individual, so withholding tax is required when making payment.

The withholding tax (income tax and special income tax for reconstruction) on real estate rent is 20.42% of the rent.

 

<When selling real estate>

If you sell real estate in Japan, you will need to file a tax return in Japan. In the same way as mentioned above, the “tax payment manager” will be responsible for the final tax return and tax payment (refund) procedures.

 

Transfer income related to the sale of real estate by non-residents requires a tax return in Japan.

He/she will be subject to taxation separately from real estate income (separate taxation on filing).

 

A tax payment amount will be based on capital gains. The tax rate varies according to the ownership period of the real estate and is as follows.

* Long-term transfer income (owned for more than 5 years on January 1 of the transfer year): 15.315%

* Short-term transfer income (owned for 5 years or less on January 1 of the transfer year): 30.63%

 

 

(Tax withholding)

 

A party who purchases land, etc. in Japan from a non-resident or a foreign corporation (hereinafter referred to as “non-resident, etc.”) and pays the transfer price in Japan, the party must withhold income tax and special income tax for reconstruction at a tax rate of 10.21% when making payment of the consideration to a non-resident, etc. .

 

In addition, since the withholding agent is “a party who pays the consideration for the transfer of the land, etc.”in this case, it does not matter whether the party is a salary payer or not and even a regular salary employee individual will become a withholding agent in principle upon payment of the transfer of land, etc.

 

However, there are exceptions.

Cases of exemption from withholding tax

  1. When an individual purchases land, etc. from a non-resident, etc. in order to use it for the purpose of residence for him/herself or his/her family and relatives
  2. When the consideration for transfer of the land etc. is 100 million yen or less

 

<Tax manager”Nouzei-kanri-nin”>

A tax manager is required to prepare and submit a tax return for non-Japanese or Japanese living outside Japan. However,it might be hard for non-Japanese real estate owners to find a local tax manager.

 

If you live overseas and have real estate income or transfer income in Japan, you must appoint a person in charge of all procedures such as filing tax return and tax payment in Japan and main point of contact with the tax office. A person who plays such a role is called a tax payment manager.

 

We can become your tax payment manager and submit the tax return on your behalf.

 

<Price list>

If you have rent income from real estate:  120,000 yen at minimum

If you have income from selling real estate: 250,000 yen at minimum

 

<Tax payment manager>

 

Income tax/consumption tax 30,000 yen

Property tax 30,000 yen

 

<Achievements>

 

One customer had a separate ownership of an apartment in Tokyo

He did not file a tax return for three years since the lease started since he had no idea about requirements for a tax return.

Upon his request, we worked with a real estate agency on a sublease and made strategies and then filed the tax return.

As a result, we contributed to a tax refund at over 1 million yen. We received the refund on his behalf and then remitted money to his bank account in Hong Kong

 

<Customer voice>

 

Consultation flow

 

STEP.1-Inquiries

Please contact us through the inquiry form.

(Inquiries from real estate agencies are also welcome)

 

 

STEP.2-Consultation

Please let us know your concerns and challenges. We do not charge any fees for consultation. We will clarify what and how we can assist you with.

 

 

STEP.3-Proposal

From the perspective of tax, accounting and business management expert, we will propose solutions to customers’ concerns.

 

 

STEP.4-Quotation

If our proposal  is clear enough to you, we will offer you a proper quotation. We refrain from offering a proper quotation to those who have not spoken directly. We believe that it is important to have a relationship of trust in the continuous provision of services, and for that purpose, we strongly prefer to start with having a conversation to get to know each other at first.

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東京メトロ「外苑前駅」徒歩1分、「青山一丁目駅」徒歩8分
〒107-0061
東京都 港区北⻘⼭⼆丁⽬7番13号
プラセオ⻘⼭ビル3階

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