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Home›Leaving Japan›Appointment of Tax Agent (Nozei Kanri-nin)

Appointment of Tax Agent (Nozei Kanri-nin)

If you will continue to receive income from Japanese real estate or other sources after leaving Japan, you must appoint a tax agent (nozei kanri-nin) and notify the tax office before departure. The tax agent handles tax filings and payments on your behalf.

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Documents needed

✓Tax agent notification form (available at the local tax office or downloadable from the NTA website)
✓Letter of consent or power of attorney from the tax agent
✓ID document (passport, Residence Card, etc.)
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Steps

1

Find someone willing to serve as your tax agent — a trusted acquaintance, tax accountant (zeirishi), or judicial scrivener (shihoshoshi)

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Before departure, submit the tax agent notification form to your local tax office (mailing is accepted)

3

From that point forward, the tax agent handles all tax filings, payments, and correspondence with the tax office on your behalf

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Important notes

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If you do not appoint a tax agent, the tax office may require you to file a notification or designate a specific tax agent (tokutei nozei kanri-nin) on your behalf

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If you have rental or real estate income in Japan, you must continue filing tax returns as a non-resident even after leaving

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The tax agent can be a corporation or an individual, but must be a resident of Japan

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Engaging a licensed tax accountant is the most reliable option. Typical annual fees start from a few tens of thousands of yen

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