Paperwork for Overseas Buyers: What to Prepare Before Viewing Property in Japan
What overseas buyers should prepare before viewing property in Japan: tax representative vs. domestic contact, 2026 steps and the documents to get notarized at home.
Source note · Updated October 22, 2026
Document, registration and tax requirements depend on the buyer and the transaction. Confirm them with your agent and judicial scrivener before you travel. Useful starting points: MLIT’s consumer guidance, the Ministry of Justice page on registration since April 2024 and the official hazard-map portal.
Planning to buy an akiya or another home in Japan while living overseas? A little paperwork prepared at home can save days, or even the deal, once you are there. Here is what to understand and what to bring.
Key takeaways
- Two different roles: a tax representative (納税管理人) handles your taxes; a domestic contact (国内連絡先) is just a contact on the title record.
- Neither one becomes an owner, guarantor or liable party.
- 2026 added steps: the 20-day report for non-residents, a nationality declaration and address-change registration.
- Get your notarized affidavit at home. It takes minutes there and much longer in Japan.
Tax Representative and Domestic Contact
Overseas owners deal with two roles that sound similar but are completely separate:
| Tax representative (納税管理人) | Domestic contact (国内連絡先) | |
|---|---|---|
| Purpose | Receives tax notices and handles filings and payments for you. | A contact point listed on the title record. |
| Legal basis | Act on General Rules for National Taxes (Art. 117) for national taxes such as income tax on rent; the Local Tax Act for property tax. | Registration rules in force since April 1, 2024. |
| Who needs one | Overseas owners with tax obligations in Japan. | Overseas owners registering a property. You can register that you have none. |
| Responsibility | Tax administration only. | None. Contact details only. |
| Becomes owner or guarantor? | No. | No. |
| Where it is filed | The tax office, and the city or town where the property is. | With the registration, prepared by your judicial scrivener. |
No special qualification is needed to be a tax representative: many owners ask a relative, a friend or a tax accountant. Appoint one and file the notice before or soon after you buy, so tax bills don’t go unanswered.
Even though you can register “no domestic contact” (国内連絡先となる者がない旨), naming one is worthwhile: it gives the authorities and neighbors a way to reach you about the property.
Title Record vs. Proof of Ownership
| Japanese term | Think of it as |
|---|---|
| 登記簿 (tōkibo) | The title record. The domestic contact appears here only as a contact, with no ownership rights. |
| 権利書 (kenrisho) | The old paper title certificate. Since around 2005, new owners instead receive a 12-digit code, 登記識別情報 (tōki shikibetsu jōhō). Keep it as safely as a deed: you will need it to sell. |
New Steps for Overseas Buyers in 2026
| Change | From | What to do |
|---|---|---|
| 20-day report for non-residents | Apr 1, 2026 | Report the purchase to the Minister of Finance through the Bank of Japan within 20 days. Homes for your own use are no longer exempt. Your agent or another representative can file it. Ministry of Finance |
| Nationality declaration | Oct 5, 2026 | Every buyer declares nationality at registration; foreign nationals usually use a passport copy. |
| Address-change registration | Apr 1, 2026 | Register any change of address or name within two years. |
For the full purchase process, see the 2026 Akiya Buying Guide.
Documents to Prepare Before You Travel
| Document | Where to prepare | Notarized? | What it is for |
|---|---|---|---|
| Affidavit of address and signature | At home | Yes | Proof of address if your country has no residence certificate (the U.S., for example): a statement of your name, address and date of birth signed before a notary, with a passport copy. See the Ministry of Justice notice. |
| Power of attorney | Draft at home; can be signed in Japan | Usually not, for your own purchase (your scrivener will confirm) | Lets your representative, such as a judicial scrivener, sign documents for you. We can share a template. |
| Signed passport copies | Anywhere; bring several | No | Used for registration and, since October 2026, the nationality declaration. |
If you later take out a mortgage or sell, you will also need a certified signature (サイン証明).
Why “I’ll Handle It in Japan” Doesn’t Work
| At home (U.S.) | In Japan | |
|---|---|---|
| Where | Any notary public. | The U.S. Embassy or a consulate, by appointment. |
| Time | Often about 15 minutes. | Can take days to arrange. |
| Cost | Usually low. | Higher fees, plus extra hotel nights. |
Meanwhile, akiya sellers often want a quick closing, and another buyer may move faster. Rushed paperwork also means more room for errors.
Your Pre-Departure Checklist
- I understand the difference between a tax representative and a domestic contact, and have someone in mind for each.
- My notarized affidavit of address and signature is done.
- A power of attorney draft is ready to finalize.
- I have several signed passport copies.
- I have a plan for the 20-day report (my agent or scrivener can file it).
With these ready, your purchase can go from viewing to closing without avoidable delays.
Help with Your Purchase
Akiya Locations helps overseas buyers organize plans, property research and communication with professionals in Japan, including finding a tax representative and domestic contact. See how akiya consulting works and our current services. Always confirm document requirements with the appropriate licensed professionals.
Let’s talk about your plans for Japan.
Book a free introductory call with Yuko. We’ll discuss your goals, explain our services and explore whether working together is the right fit for you.
