Is withholding required when paying rent to a non-resident Japanese property owner?
Last verified: August 31, 2026
Answer
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.
Official sources & verification
2026-08-31 · 3 sources · 3 primary