How To Pay Japanese Property Tax From Overseas

Who is billed: the registered owner on 1 January

Fixed asset tax is levied by the municipality where the property is (in Tokyo's 23 wards, by the Tokyo Metropolitan Government). Under Article 343 of the Local Tax Act (地方税法), the taxpayer is the owner of the land or building as of 1 January of the year (the 賦課期日, fuka-kijitsu), and for land and buildings "owner" means the person recorded as owner in the property registry (or in the municipality's supplementary ledger). Two practical consequences follow:

• Living abroad does not switch the tax off. The tax depends on who owns and is registered, not on where you live.
• A mid-year sale does not move that year's bill automatically. Municipalities explain that the person registered as owner on 1 January is the taxpayer for the whole year, even if the property is sold and re-registered in, say, March; sellers and buyers settle the split privately between themselves.

If the registered owner has died

If the person registered as owner died before 1 January, the taxpayer becomes whoever actually owns the property on that date, which is usually the heirs. Many municipalities ask the heirs to file a form combining an 相続人代表者指定届 (designation of a representative heir to receive tax notices) with a 固定資産現所有者申告書 (declaration of the current owner). Forms, names and deadlines vary — some municipalities cite about three months from when the heir learns they are the property's current owner, and the starting point may differ — so ask the municipality, especially if you only just discovered the property. The two parts do different jobs: the current-owner declaration tells the municipality who the current owners are (list all of them, not just yourself), and the representative designation picks the one heir who receives the notices. Neither filing changes the property registry. Ownership still has to be registered through the separate, mandatory inheritance registration — see How To Check Inherited Property In Japan From Overseas.

What a 納税管理人 (tax agent) is

A 納税管理人 handles tax matters for a taxpayer who cannot do so personally: receiving the tax notices, paying the tax, and receiving refund notices and refunds. Municipalities ask owners who are leaving Japan, or who otherwise cannot receive and pay their bills, to appoint one — before departure. In practice:

• Who can be an agent: someone with an address in Japan — an individual (a relative or friend) or a company. Some tax accountants (税理士) and property-management firms offer this as a paid service; ask what they charge and what they cover. The agent takes on real responsibility, so choose someone reliable and keep them informed.
• How to register: file a 納税管理人申告書 (declaration) with the municipality where the property is located. The exact form, and any extra step (for example, where the agent lives), depend on the municipality, so use the forms on its website and confirm by phone.
• When: some municipalities ask for the filing within about 10 days of the need arising; the safe approach is to file before you leave, or as soon as you learn you have a Japanese property.
• If you don't: some municipal ordinances allow a fine for failing to file without a justifiable reason, and — more practically — bills sent to an address where nobody receives them can go unpaid.

National taxes are a separate filing

The municipal filing above covers local taxes such as fixed asset tax. National taxes (for example, income tax if you earn rent from the property) are handled by the National Tax Agency, which has its own 納税管理人の届出 form filed with the tax office. Appointing an agent with the municipality does not automatically appoint one with the national tax office; check the NTA's guidance or ask a tax accountant if you have Japanese income.

How the bill is paid

Municipalities issue an annual notice (納税通知書) and set the due dates, commonly split into several installments across the year. Payment methods vary — bank transfer or account debit, convenience-store or counter payment, and, since April 2023, the unified local-tax QR code (eL-QR) with payment by card or online banking in participating municipalities. Ask your municipality which methods they accept and, if your agent pays on your behalf, agree in advance how you reimburse them.

A practical order to work through this:

1. Check who is registered as owner, then confirm with the municipality who it actually bills. Find the parcel with our free lot-number lookup, then order the registration record for ¥1,500 through Japan Property Research. In 甲区 (the ownership section), check the registered owner's name and address. That is normally the person the municipality bills, and the starting point for your enquiry — but not always: if that person died before 1 January, or a current-owner declaration has been filed, the municipality's tax ledger can name someone else (usually an heir). Confirm with the municipality who is actually on its tax ledger.
2. Check the registered address is current. If it is an old Japanese address, the notices may be going nowhere. Fixing the registered address is a separate, mandatory registration — see How To Update Your Registered Address On A Japanese Property.
3. Find the municipality and its tax division. It is usually called 資産税課 or 固定資産税課 (in Tokyo's 23 wards, the metropolitan tax office). Ask whether a bill has been issued, to which address, and what forms they use for a 納税管理人.
4. Appoint your agent and file the form before you leave Japan (or as soon as you learn about the property). Confirm in writing what the agent is expected to do and how you will fund the payments.
5. Don't stop at the municipality. If the property generates income, ask a tax accountant about the separate national-tax agent filing and income-tax obligations.
6. Heirs: file the representative-heir declaration and register the inheritance. The declaration reports the current owners and names who receives the notices; it does not update the registry. The inheritance registration is what does.
7. Never ignore an unopened tax notice. Unpaid property tax can incur delinquency charges and, if it continues, the municipality can proceed to seize the property. If you suspect this has happened, check the registration record for a seizure entry — a clean record is not proof that nothing has been enforced (see the next section) — and ask the municipality. See How To Check If A Japanese Property Has A Seizure.

What the registration record can and cannot tell you here:

• What it shows reliably: who is registered as owner (甲区), and the address and name on file for them. That is the practical starting point for who the municipality treats as the taxpayer, and where notices may be going. It is not conclusive: after a death before 1 January or a current-owner declaration, the municipality's tax ledger can name someone other than the registered owner.
• What it does not show: the tax amount, the assessed value, whether the tax has been paid, or who your 納税管理人 is. Those are held by the municipality. The annual notice (納税通知書) shows the amount billed, and the assessment records show the valuation — but neither proves the installments were actually paid. For payment status, ask the municipality's tax division for a proof of payment or an arrears check (納税証明書 or equivalent; the name and availability vary by municipality). Municipalities generally release these to the taxpayer, an eligible heir or an authorized representative, so being the registered owner is not always enough — after a mid-year sale, for example, the seller is still that year's taxpayer.
• Whether it will show a tax-related seizure: if unpaid tax has led to a seizure of this property, that normally appears as an entry in 甲区. The record shows the entry, not the unpaid amount behind it. A municipality can also collect by seizing other assets, such as bank deposits, and those do not appear on the property's record — so a clean record does not prove there are no arrears or enforcement. Confirm payment and enforcement status with the municipality.
• How to order it: use our free lot-number lookup to find the parcel, then order the registration record for ¥1,500 through Japan Property Research, delivered by email.
• If you are a buyer: ask the seller for the most recent 納税通知書, and ask the seller (the taxpayer for that year) to obtain, or authorize your agent or judicial scrivener to obtain, proof from the municipality that no tax is outstanding (a payment or arrears certificate, not just the notice) before closing. See Japan Property Tax Guide for the tax side of a purchase.

For anything complicated — several co-owners, an unregistered inheritance, an overdue balance, or a property with income — confirm your specific steps with the municipality's tax division, a tax accountant (税理士), or a judicial scrivener (司法書士) before acting.

FAQ

Do I still owe Japanese property tax if I live abroad? Yes. Fixed asset tax is charged to the owner as of 1 January, regardless of where they live — normally the person registered as owner, or the heirs if the registered owner died before 1 January (a death after 1 January does not change that year's taxpayer; the liability passes through the estate).

What is a 納税管理人? A person in Japan who receives your tax notices and pays your tax on your behalf. Municipalities ask owners who are leaving Japan, or otherwise cannot receive and pay bills, to appoint one before departure.

Who can be my tax agent? Someone with an address in Japan — an individual or a company. Municipalities may have their own requirements; ask the tax division.

Where do I file it? With the municipality where the property is located (in Tokyo's 23 wards, the metropolitan tax office). Use a 納税管理人申告書 (declaration) or whatever form that municipality specifies; forms are on its website.

Does the same filing cover income tax? No. National taxes are handled by the National Tax Agency, which has its own 納税管理人の届出.

I sold the property in March. Who pays that year's tax? The person registered as owner on 1 January is the taxpayer for the year, according to municipal guidance; sellers and buyers normally settle the split between themselves.

My parent, the registered owner, died. Who gets the bill? If the parent died before 1 January, the person who actually owns the property on that date — usually the heirs. If the death was after 1 January, the parent was still that year's taxpayer and the liability passes through the estate. Ask the municipality about the representative-heir declaration, and register the inheritance separately.

What happens if the tax goes unpaid? Delinquency charges can accrue and, if it continues, the municipality can seize the property. Check with the municipality if you think bills have been missed.

Can I see how much tax is owed from the registration record? No. The record shows ownership and encumbrances, not tax amounts. Ask the municipality.

Related guides:

• Japan Property Tax Guide
• How To Update Your Registered Address On A Japanese Property
• How To Check Inherited Property In Japan From Overseas
• How To Check If A Japanese Property Has A Seizure
• How To Check Property Ownership In Japan
• What Is Touki In Japan?

• 国土交通省：固定資産税の納税義務者について — the taxpayer is the owner as of 1 January and the death-of-owner rule — Ministry of Land, Infrastructure, Transport and Tourism
• 藤沢市：固定資産税の納税義務者について — registered owner as of 1 January — Fujisawa City
• 八王子市：年の途中で土地や家屋を売却した場合の固定資産税 — a mid-year sale and the 1 January rule — Hachioji City
• 鹿児島市：相続人代表者指定届兼固定資産現所有者申告書 — the representative-heir declaration — Kagoshima City
• 東京都主税局：納税管理人申告書（固定資産税・都市計画税） — the fixed-asset-tax tax-agent declaration for property in Tokyo's 23 wards — Tokyo Bureau of Taxation
• 仙台市：固定資産税・都市計画税 納税管理人 — Sendai City
• 苫小牧市：国外へ転出される方の固定資産税の手続き（納税管理人） — Tomakomai City
• 国税庁：C1-13 納税管理人の届出 — the separate national-tax agent filing — National Tax Agency
• 国税庁：No.1923 海外勤務と納税管理人の選任又は解任 — National Tax Agency
• 地方税法 第343条（固定資産税の納税義務者等） — statute text reproduced by a tax-publishing site (secondary; the official text is on e-Gov)

A note on scope: the municipal pages above are individual municipalities' explanations; forms, deadlines, fines and payment methods differ by municipality, so this guide states them only in general terms. The statement that unpaid tax can end in seizure, the availability of paid agent services, and the eL-QR payment option are general practice and should be confirmed with your municipality.