Non resident needs to pay Business tax (Jigyozei) in Japan (Nihon)
When non resident or foreign company operate real estate rental business and they do not have brunch etc in Japan, they do not have to pay Business tax ( Jigyo zei = 事業税 ).
But, if the number of rooms of apartment is more than 9, their operation is presumed as business scale.
And in the case of detached house, when the number is more than 4, their operation is presumed as business scale.
For example, a non resident has 5 rooms of apartment and renting out, her operation is presumed as business scale.
In this case, she has to pay Business tax.
Tax rate of business tax is different from content of business.
In the case of property rental business ( Fudosan kashitsuke gyo = 不動産貸付業 ), tax rate is 5%.
In calculation of business tax, you can use proprietor deduction of 2,900,000 yen.
So, if your income is below 2,900,000 yen, you do not have to pay business tax.
If you need to pay business tax, you can pay it on in August and November.
You will receive bill from Metropolitan tax agency in August.
When you submit tax filing of real estate income ( Shotoku zei ), you do not need to submit tax filing as for business tax ( Jigyo zei ).