Do You Need a Tax Agent (Nozei Kanrinin) in Japan?
You need a tax agent (nozei kanrinin) if you do not live in Japan and you must file a Japanese tax return or handle another national tax matter. The agent is a person or company in Japan who acts for you. You appoint the agent and notify the tax office (zeimusho). If you are leaving Japan and will use an agent, do this by your departure date.
What a tax agent does
A tax agent handles national tax procedures in Japan on your behalf. The agent files your return, receives mail from the tax office, pays tax and receives refunds. The National Tax Agency (NTA) also uses the term "tax representative."
After you notify the tax office, its mail goes to your agent. Your final tax return (kakutei shinkoku) still goes to the tax office for your place for tax payment. It does not go to the office near your agent.
Tax agent (nozei kanrinin)
- A person or company in Japan
- Named in your notification to the tax office
- Files your return, pays tax and receives refunds for you
Licensed tax accountant (zeirishi)
- A licensed profession
- Prepares tax returns for clients
- Signs the returns they prepare
When you need one
You need a tax agent when you live outside Japan and have a national tax matter to handle. Living abroad does not create the need by itself.
| Your situation | Tax agent |
|---|---|
| You sold property in Japan and must file | Yes, by the time you file |
| You rent out property in Japan and must file | Yes, by the time you file |
| You live abroad and want a tax refund from Japan | Yes |
| You are leaving Japan and must file for that year | Notify the tax office by your departure date, or file before you leave |
| Your only Japanese income is fully taxed by withholding, such as bank interest, and you have nothing to file | Generally no |
When and how to notify the tax office
If you are leaving Japan, notify the tax office by your departure date. If you already live abroad, notify it promptly once you appoint your agent, and before you file.
The form is the Notification of Appointment and Dismissal of Tax Agent for income tax and consumption tax. You can send it by e-Tax, or on paper in person or by mail.
It goes to the tax office for your place for tax payment. That can be a former home where a relative still lives, or a property you rent out.
If you leave without notifying the tax office and must file, you file a quasi-final return and pay before you depart. If you need an agent but do not notify, the tax office can ask you to do so in writing. It sets a date up to 60 days ahead. After that, it can designate a tax agent for you from certain related people or businesses.
Who can be your tax agent
Your tax agent can be an individual or a corporation in Japan. The person needs an address or residence in Japan and must be able to handle the matters for you. NTA's examples are relatives and tax accountants.
Your agent does not need to be a tax accountant. A friend or relative can be your agent and submit your return. However, only a licensed tax accountant may prepare tax returns for others on a regular basis, paid or unpaid. You may still want a professional to prepare your return.
Your refund goes to the agent's account
If you appoint a tax agent, a refund is paid into a savings account in the agent's name, not yours. It also cannot be registered as a public money receiving account, the account used for government payments.
- 1. Tax office pays the refund.
- 2. Your tax agent's account receives it, in the agent's name.
- 3. You receive it from your agent, as you agreed.
So choose someone you trust. Agree in writing how and when the money will reach you, and who pays any transfer fee.
Common mistakes
- Notifying only the tax office. Resident tax (juminzei) and property tax are local taxes. If you need a tax agent for them, you notify your local government separately.
- Filing at the agent's local tax office. The right office depends on your place for tax payment, not your agent's address.
- Replacing an agent in one step. First notify the dismissal of your current agent. Then notify the appointment of the new one.
- Forgetting the agent after you return. When you come back to Japan and become a resident, you notify the tax office that you have dismissed your agent.
What you can do yourself, and where you need help
You can choose your agent and agree on the arrangements yourself. These points depend on your facts:
- Whether you must file in Japan at all
- Which tax office covers your place for tax payment
- Whether to file before you leave or appoint an agent
If you are moving soon, see filing your Japan tax return when you move abroad.
What changes when a tax accountant handles it
- Once engaged, we check your income and confirm what you must report in Japan.
- We prepare, sign and file your return. Your tax agent can still be a relative or friend.
- We tell you in advance where any refund will be paid.
- We send an English summary before filing and wait for your approval.
We handle Japanese tax for individuals only, by email, with no calls. If you do not have anyone in Japan who can act as your tax agent, we can act for you. The fee is ¥60,000 per year (¥66,000 with consumption tax). See also our tax return service for people leaving Japan.
Frequently asked questions
Can a friend be my tax agent?
Yes, if your friend has an address or residence in Japan and can handle the matters for you. Choose someone you trust, because a refund goes to the agent's account.
Does my tax agent have to be a tax accountant?
No. NTA gives both relatives and tax accountants as examples. However, only a licensed tax accountant may prepare tax returns for others on a regular basis, paid or unpaid.
Do I need a tax agent just to claim a refund?
Generally yes, if you live abroad. Filing a return and receiving a refund are both national tax matters that call for a tax agent.
Can the tax office pay a refund to my own account abroad?
Not if you have appointed a tax agent. The refund goes to a savings account in the agent's name. Your agent then passes it on to you as you agreed.
What if I leave Japan without a tax agent?
If you must file for that year, you file a quasi-final return and pay before you leave. If you later have Japanese income that needs a return, you still need to appoint an agent.
Need to file a Japanese return from abroad?
Yuma Komatsu is a Japanese CPA and licensed tax accountant. We prepare, sign and file your return. We work by email in written English. Our tax accountant does not speak English, and we do not offer calls.
Sources
- NTA No.12004: Income tax information for an individual who will leave Japan
- NTA No.12014: Real estate income of non-residents
- NTA No.12006: Tax on the income of an individual as a non-resident
- NTA: 2025 Income Tax and Special Income Tax for Reconstruction Guide, pp. 13, 51 and 65
- NTA leaflet: tax filing for non-residents on real property transactions (April 1, 2026)
- NTA Tax Answer No.1923 (in Japanese): appointing or dismissing a tax agent
- NTA Tax Answer No.1926 (in Japanese): real estate income during overseas work
- NTA Tax Answer No.1932 (in Japanese): selling real estate during overseas work
- NTA procedure A1-7 (in Japanese): tax agent notification
- Ministry of Internal Affairs and Communications: resident tax for foreign nationals
- Act on General Rules for National Taxes, Article 117; Local Tax Act, Articles 300 and 355; Certified Public Tax Accountant Act, Articles 2 and 52
This article is general information based on rules in force as of November 6, 2026. It is not advice for your situation.