non-current assets / fixed assets
固定資産

fixed asset tax
固定資産税

non-resident landlord
非居住者で家主

trustee 
管財人

abode
住む、住まい、居所

landlord lives abroad
海外に住む家主

rental income
賃料による所得

letting agent
賃貸住宅仲介業者 

company landlords
法人の家主

withheld Income Tax
源泉所得税

non-resident relatives
非居住者の親族 

an individual or a corporation
個人または法人

income tax and special income tax for reconstruction
所得税及び復興特別所得税

tax treaty notification form
租税条約届出書

tax treaty
租税条約 

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