Tax Representative

What is a Local Tax Representative?

A local tax representative (also known as a tax agent or 納税管理人) is a person or entity, such as MailMate, appointed to receive tax-related notifications on behalf of a taxpayer who resides abroad. The responsibilities of the local tax representative include:

• Receiving tax notifications on behalf of the taxpayer including refund notices.
• Facilitating tax payments on behalf of the taxpayer

Tax representatives are a requirement for property owners living abroad as a way for the Japanese government to ensure its ability to communicate tax related matters to non-resident taxpayers. The tax representative is not a tax advisor, but specifically a point of contact between the authorities and the taxpayer.

Local and municipal related tax matters around property ownership are managed via direct mail. MailMate supports customers by receiving tax related mail and making it available to the customer via it’s online dashboard. MailMate will also facilitate tax payment on behalf of the customer, especially in cases where the customer may not have a local Japanese bank account.

Property related taxes for which MailMate can support customers:

 

• Property Acquisition Tax / 不動産取得税: A one-time local tax paid to the prefecture (都道府県) upon acquiring a property
• Fixed Assets Annual Tax / 固定資産税: A recurring local tax imposed annually by the city or municipality (市町村) on property ownership
• City Planning Tax / 都市計画税: A recurring local tax, typically billed four times a year, for properties located in city planning zones

Be aware, tax payments ultimately remain the responsibility of the tax payer. Although MailMate facilitates notices and payment, the tax payer must ensure tax notices are sent to MailMate and that MailMate notifications are received in order for MailMate to fulfill the tax representative service. For help setting up MailMate as a tax representative, please contact us via support or sales.