About the Tax Agent System
The taxpayers who do not hold an address within the Metropolitan area shall designate a tax agent who handles all matters related to taxation on behalf of the taxpayers.
This system applies to the following metropolitan taxes: metropolitan inhabitant tax on individuals*, enterprise tax on individuals, metropolitan inhabitant tax on corporations, enterprise tax on corporations, real estate acquisition tax, golf facilities tax, automobile tax, mine tax, fixed assets tax, city planning tax, special land ownership tax and business establishment tax.
For details, contact your local Metropolitan Taxation Office.
* Metropolitan tax on individuals is assessed together with municipal inhabitant tax. Please consult with your local municipal office on how to appoint a tax agent.