Tax Type

Description

Tax Amount

Real Estate Acquisition Tax

(不動産取得税)

A one-time tax is imposed when purchasing property.

~3% of property value for residential land/buildings.

Registry License Tax

(登録免許税)

Tax for transferring or changing property ownership.

~2% of assessed property value.

Stamp Duty

(印紙税)

Tax on property transactions based on contract value.

Up to 10,000 JPY for a property valued between 10 million to 50 million JPY.

Up to 60,000 JPY for a property valued between 100 million to 500 million JPY.

Consumption Tax

(消費税)

Applied to newly built properties.

10% of the property’s sales price (excluding land).

Fixed Asset Tax

(固定資産税)

Annual tax based on property value.

1.4% of property value.

City Planning Tax

(都市計画税)

Annual tax for city planning.

0.2%-0.4% of property value.

Capital Gain Tax

(資本利得税)

Tax on profit from property sales.

20%-39% based on the property holding period.

Inheritance/Gift Tax

Taxes on inherited or gifted property.

Variable; exemptions apply.

Withholding Tax

Applied to non-resident sellers.

~10% of total property price.

Income Tax

Tax on income generated from the property.

Progressive rates; vary for individuals and corporations.