What is a tax agent — and why do you need a tax accountant?

Descriptions of the refund procedure say that "the tax accountant files with the tax office as your tax agent (納税管理人, nozei kanrinin)". This article explains what that role is and why it is needed.

A non-resident cannot easily deal with a Japanese tax office

As explained in non-resident withholding, you have already left Japan by the time the lump-sum is paid. Submitting the return, corresponding with the tax office and answering requests for supplementary documents all go smoothly only with an address and a contact point inside Japan — which is not realistic for someone living abroad.

The tax agent handles those dealings with the Japanese tax office on your behalf. At Kaeru, a licensed Japanese tax accountant takes that role and files directly with the tax office for you.

How the process runs

The overall flow:

1. You submit the application online
2. The tax accountant checks your eligibility and the expected refund, free of charge (1–2 days)
3. Once you decide to proceed, you post the original documents to the Tokyo office
4. The tax accountant files with the tax office as your tax agent and confirms the refund has been paid

Beyond preparing and sending the documents, you never deal with the Japanese tax office yourself. Correspondence is handled in Japanese, English, Korean, Chinese and Vietnamese.

Cost

The tax accountant's fee is settled after the refund has been paid. There is no retainer and nothing to pay in advance, and if no refund is obtained the tax accountant's fee is not charged. Out-of-pocket costs already incurred, such as international postage, are borne by you and are always quoted before they arise.

Exactly when appointing a tax agent is legally required and when it is optional is not covered here — that needs confirmation from the tax accountant.