Guides for foreign property owners in Japan
Japanese rental property tax, explained in English for owners who cannot read the source material. Every factual claim is sourced to Japanese-language primary material — 国税庁 (National Tax Agency) pages and the statute itself on e-Gov — and each citation carries the date that source states. We use the NTA's English pages only where they agree with the Japanese ones: they are undated, and they lag.
Japan rental income tax for foreign owners — a 2026 guide
Resident vs non-resident, the 20.42% withholding and when it does not apply, the three deductions a non-resident actually gets — and where NTA's own English guide is a year out of date.
Articles on this site are general information, not individual tax advice. Rules change and individual circumstances differ — confirm your own position with a licensed Japanese tax professional (税理士) or your local tax office (税務署).