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1. You must make the remittance in the name of the taxpayer (i.e. your name or your company’s name).

2. The tax must be paid in Japanese yen.

3. How to pay the tax and the transfer fees:

(1) At the bank where you make a remittance, please tell the bank clerk that you would bear all the transfer fees including the fee the Japanese bank will charge you.

(2)Please declare, in the relevant document, that the remitter bears the transfer fees by writing or choosing the statement as follows;

”The remitter bears the fees for transfer”

(3) Please write in the space for correspondence/instructions, the following instructions, otherwise a transfer and lifting charge will be deducted from the remittance monies, at the receiving bank in Japan. As a result your payment will then be equivalent to the tax amount minus the transfer fees.

   “Please give all the remittance monies to the payee”

4. Please make sure to write, on the relevant documents, the name of the account holder precisely as mentioned above. Do not abbreviate it, please. Enclosed is a property tax notice, with which you can pay the tax at financial institutions in Japan. You/your company can ask someone in Japan to pay your/its tax in your/your company’s name. Please note that some banks outside the Kutchan town area may not accept these bank transfers.

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