Appointment of tax agent in Japan is necessary
When Non resident of Japan ( person who does not have legal domicile in Japan. Hereinafter called Nancy ) purchases real estate in Japan, she has to appoint tax payment administrator ( tax agent = Nozei kanri nin = 納税管理人).
This tax payment administrator can receive bill of property tax, acquisition tax, file tax return ( Kakutei shinkoku ) and pay tax on behalf of you.
When Nancy purchases real estate in Japan during April to June, Nancy will receive bill of acquisition tax in around August.
When Nancy purchases real estate in Japan during July to December, Nancy will receive bill of acquisition tax after 3 months later of title transfer.
( In the case of Tokyo )
But, if Nancy does not have legal address in Japan, tax agency can not send bill of acquisition tax to foreign mailing address.
So, when non resident of Japan purchases real estate in Japan, she has to appoint tax payment administrator.
If Nancy comes to Japan twice a year, she wants to ask tax agency ( Zeimusho ) send bill to the address of this property.
But, unfortunately, tax agency can not accept her proposal.
Because, tax agency will think that Nancy will not receive the bill to avoid tax payment.
As for property tax.
If Nancy comes to Japan during June and visits her property, she can order tax agency to send bill to the address of property.
In the case of Tokyo, tax agency confirm owner as of 1st January.
When Nancy purchases property at １ st April, 2015, tax agency do not know who is registered owner until １st January 2016.
After １st January 2016, tax agency knows who is registered owner of specific property and sends bill to owner in June.
So, if Nancy comes to Japan in June and receive bill, she can pay property tax without appointing tax administrator.
In order to take this way, she has to submit notification paper of mailing address of property tax.
Notification paper of mailing address for property tax
If you purchase real estate in Japan with my assist, I can be of your tax payment administrator.
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