As a general rule, foreigners residing in Japan are required to file a Foreign Property Report with the Tax Bureau by June 30 of the following year if they own foreign property located outside of Japan with a value of more than 50 million yen as of December 31 of the same year, even if they are foreign citizens.
In addition to the name, address, and personal identification number, the form must include the type of foreign property, the amount of the foreign property, and the value of the foreign property.
This rule is not included in the Tax Code, but in a separate law that regulates overseas remittance.