To those who own land and buildings in Kutchan Town
Those who own land/property are required to pay property tax every year.The following sequence of points indicate the tax implications, and what you are required to do, in (Kutchan)Japan.
1. If you purchase and/or own land / Build a building / Purchase a building:-
Property tax is imposed on those who own land and/or building(s) as of January 1, each year
*If you acquire land and/or buildings on or after January 2nd, then this tax is imposed on you in the following year.
2. Have the land and/or building registered at the regional Legal Affairs Bureau, Kutchan branch.
*【Important】If you register this property with a foreign address, you must appoint a tax agent who lives in Japan, to represent you locally (See notes below).
3. The regional Legal Affairs Bureau, Kutchan branch then reports the registration of your land/property to the Kutchan Town office.
4. In April, Kutchan Town office calculates the property tax owing.The amount of the tax is calculated by multiplying the registered value* of the land/building by 1.4%.
*The registered value(governor value) on the property tax roll, is not the sale/purchase price of the land/building, but a value determined by the local government.
5. In mid-May, a tax notice is sent to the owner of the land and/or building.
6. Payment of property tax reported in the tax notice (Payable at post offices and banks).
● For those who are living in Japan for a long time or permanently:
・Please report your current address in Japan to the Kutchan Town office.
* Also, always please report any future change of address. Do not forget to report it to the post office, too.
・If you have a bank account with a Japanese bank, you can arrange to have your property tax automatically withdrawn from your account.
●Those who are only living in Japan for a short time, or live abroad:
・You are asked to appoint a tax agent, who can act on your behalf, in relation to tax matters. Please fill in the designated form and submit it to the Kutchan Town office. The Kutchan Town Office will then send a tax notice to your tax agent. Your tax agent then becomes responsible for paying the property tax imposed on you.
For More Information Contact:
Property Tax Section, Taxation Division at Kutchan Town Office
North 1, East 3-3, Kutchan, Abuta-gun, Hokkaido Japan 044-0001
Tel. 0136-22-1121 ext. 153, 157 Fax. 0136-23-2044
NOTE: This information has been provided by the Kutchan Town office.
Click here to download a "Application for Registration of Tax Agent"