Rent Paid to a Non-Resident Property Owner in Japan: Withholding Basics

Last verified: August 31, 2026

Key rule

A person paying rent for Japanese real estate to a non-resident or foreign corporation generally must withhold 20.42%. The National Tax Agency also provides an exception for rent paid by an individual who leases the property for the individual’s own residence or a relative’s residence.

Before payment

• Confirm the owner’s tax-residence status.
• Confirm whether the personal residential exception applies.
• Confirm the withholding and payment procedure.

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