Japan Property Transfer Registration: Closing, Scrivener Fees, Taxes

This article is part of the Zagdim wiki series on buying property in Japan, in the “transaction process” group. It explains how closing and ownership transfer registration are completed after you sign the purchase contract, and it is written for buyers who have signed and reached the last step. The full process from viewing a property to filing after the purchase is covered in the main article, “How Does Buying Property in Japan Work? From Viewing and Offer to the Explanation of Important Matters and Registration”.

On closing day (決済, kessai), a judicial scrivener (司法書士, shihō shoshi, a legal professional commissioned to handle registration) first checks that the documents and information needed for registration are complete, and only then do you pay the balance. After the seller receives the payment, the seller hands over the property (引渡し, hikiwatashi) and applies for the ownership transfer registration on your behalf. Registration triggers registration and license tax (登録免許税, tōroku menkyo-zei): 1.5% for land (until March 31, 2029) and 2% for buildings. A residential building that is owner-occupied and meets the conditions can be reduced to 0.3% (for property acquired by March 31, 2027). There is no standard price for the scrivener’s fee. Each office sets its own and agrees it with you.

What else you must submit at registration depends on your situation. A foreign national living abroad must attach proof of the overseas address. A foreign national’s name in Roman letters is recorded in the register. An owner with no address in Japan must register a contact person in Japan (or declare that there is none). From October 5, 2026, everyone applying to be registered as an owner must also declare nationality and related details.

Why Does Closing Still Feel Uncertain?

• You pay first, but ownership can only be asserted against others once registered. Until registration is complete, you cannot assert that you are the owner against third parties. The sale contract itself remains valid between you and the seller.
• The agent is not the one registering for you. An agent commissioned under a brokerage contract handles the sale itself. Registration is a related procedure that can be entrusted to a judicial scrivener.
• Owners living overseas must prepare several extra items. These requirements have been added in stages since April 1, 2024, and from October 5, 2026 nationality must also be declared (see “What Changes for Overseas Residents and Non-Japanese Nationals?”).

What Happens, and in What Order, on Closing Day?

In general the order is confirm, pay, then file. This is the usual practice described by local governments and scrivener organizations, not a procedure set by law, so the actual arrangements follow your contract and your scrivener’s explanation.

1. Before closing day: Prepare the balance, and the settlement amounts for items such as fixed asset tax (固定資産税, kotei shisan-zei) as set in the contract. Ask the scrivener beforehand to list the amounts and the calculation method for the registration and license tax and for the scrivener’s fee.
2. The scrivener checks the documents. The scrivener present checks the documents and information needed for the ownership transfer and for deleting the seller’s existing mortgage (抵当権, teitōken). According to scrivener organizations, the scrivener also confirms that the parties are who they say they are, that they genuinely intend to sell and buy, and what the property is.
3. You pay the balance. Payment follows only after the checks are complete. If documents are missing or information cannot be confirmed, closing is postponed.
4. Handover and filing. After the seller receives payment, the seller hands over the property and applies for the ownership transfer registration for you. According to scrivener organizations, the scrivener files the whole sequence of procedures with the Legal Affairs Bureau in order, together: deleting the old mortgage, transferring ownership, and creating a new mortgage.
5. Registration is completed. The Legal Affairs Bureau notifies you of your new registration identification information (登記識別情報, tōki shikibetsu jōhō), a set of characters you later use to prove your identity when you apply for registration yourself.

Why is everything confirmed at one sitting before payment? Because registration is the basis on which you assert ownership against others. The law currently sets no deadline by which a transfer registration must be made after a sale. However, the reduced rate for owner-occupied homes requires registration within 1 year of acquisition, and in Tokyo, if you apply for registration within 30 days of acquisition, real estate acquisition tax generally needs no separate filing (see below).

What Does the Judicial Scrivener Do for You on This Day?

The scrivener applies for registration on your behalf, prepares the documents to be submitted to the Legal Affairs Bureau, and acts as a gatekeeper at the closing table. The law does not require you to use a scrivener. You can apply yourself.

• Statutory work: Acting as agent for registration applications and drafting the documents submitted to the Legal Affairs Bureau.
• Confirming your identity and the purpose of the transaction: A scrivener handling a sale registration must confirm your identity, the purpose of the transaction and your occupation under the Act on Prevention of Transfer of Criminal Proceeds (犯罪による収益の移転防止に関する法律). Assets and income are not checked.
• Collecting the seller’s documents: Registration is in principle applied for jointly by you and the seller. The seller must provide their own registration identification information. For a paper application, the seller must also attach a seal registration certificate (印鑑証明書, inkan shōmeisho, a document proving that a seal is registered with the government) issued within the last 3 months.
• Whether you must submit a seal certificate: A buyer who is simply acquiring ownership generally submits proof of address. If a mortgage registration is made on the same property at the same time, a seal certificate or a substitute document is generally needed. Confirm with the scrivener before signing which documents you actually have to prepare.

The scrivener’s fee is set freely by each scrivener. Under the rules of the Japan Federation of Shiho-Shoshi Lawyer’s Associations, a scrivener must state the amount, the calculation method and each fee, and the fee is decided with your agreement. When you request a quote, ask for registration and license tax, the fee and other charges to be listed separately so they are easier to check.

What Does Registration Cost, and What Is Paid on Closing Day or Later?

Around closing day you mainly pay registration and license tax, the scrivener’s fee and the fixed asset tax settlement. Real estate acquisition tax (不動産取得税, fudōsan shutoku-zei) comes after acquisition and is levied separately by the prefecture where the property is located. Registration and license tax and real estate acquisition tax are in principle calculated on the value recorded in the fixed asset tax ledger (the assessed value, 評価額), not on the purchase price. The registration and license tax on a mortgage is calculated on the loan amount.

The table covers acquisition by purchase. Acquisition by inheritance, gift and similar means follows separate rules that are not listed here.

Does the 0.3% Owner-Occupier Rate Work for Overseas Buyers?

If you do not currently live in Japan and are buying for vacation use or to rent out, there is no way to qualify for this reduction, and the building is taxed at 2%. The 0.3% applies only to an individual buying a home to live in, and it reduces only the building portion. Land stays at 1.5%.

The conditions include a floor area of at least 50 square meters, registration within 1 year of acquisition, and attaching a certificate of a home for residential use (住宅用家屋証明, jūtaku-yō kaoku shōmei) issued by the municipality where the home is located, at the time of applying for registration. A certificate submitted after registration does not qualify. Taking Meguro Ward in Tokyo as an example, an apartment must be in a fireproof or quasi-fireproof building, and a used home must have been built on or after January 1, 1982 (earlier buildings need additional proof such as a seismic standard conformity certificate). The application for the certificate requires a copy of the resident record (住民票, jūminhyō). If you have not yet moved in, you must also submit a written statement, plus documents explaining what will happen to your current home and why move-in comes after registration. Where move-in comes later than registration, Meguro Ward in principle accepts a move-in period of up to 2 weeks on the strength of the statement.

Whether the owner-occupier reduction applies depends on whether you can actually move in around the time of registration and obtain the resident record and the municipality’s certificate.

Taxes That Come After Closing

• Real estate acquisition tax: In Tokyo, for example, a filing with the Metropolitan Tax Office is required within 30 days of acquisition, but if you applied for registration within those 30 days, no filing is generally needed. For property acquired on or after April 1, 2026, no tax is levied if the tax base is under JPY 160,000 for land or under JPY 340,000 for a building acquired by purchase. Rules in other prefectures may differ.
• Fixed asset tax: This is paid by the person registered as owner on January 1 each year. When you buy mid-year, that year’s tax is paid by whoever was the registered owner on January 1. How it is shared between you and the seller follows the settlement clause in the contract.

What Changes for Overseas Residents and Non-Japanese Nationals?

There are five additional items. The first three apply from April 1, 2024, the address change duty from April 1, 2026, and the nationality declaration from October 5, 2026.

• Proof of overseas address: A foreign national living abroad who becomes an owner must attach a certificate of address issued by the government of their home country or country of residence, or an affidavit (宣誓供述書, senzei kyōjutsu-sho, a document in which the person swears to the contents before a notary, who authenticates it) authenticated by a notary of the home country or country of residence, together with a copy of the passport. Foreign-language documents need a translation. The Ministry of Justice’s explanation does not list which document from your location will be accepted, so confirm with the scrivener first.
• Roman-letter name: When a foreign national becomes an owner, the Roman-letter name (ローマ字氏名, rōmaji shimei) is recorded in the register together with the other details. A person with no Japanese resident registration who holds a passport can prove the name with a copy of the passport, and the passport must still be valid on the day the application is accepted. If your passport is about to expire, check its validity before closing.
• Contact person in Japan: An owner with no address in Japan must register the name, address and other details of a contact person in Japan (国内連絡先となる者, kokunai renraku-saki to naru mono), or declare that there is none. The contact can be an individual or a company. The authorities envisage real estate businesses, judicial scriveners and similar professionals, and the contact’s letter of consent and seal certificate are prepared by the contact’s side.
• Nationality: For applications made on or after October 5, 2026 to be registered as an owner, nationality and related details must also be declared, including for people living overseas. A copy of a passport is an example of a supporting document. The “nationality and related details” in the official explanation include regional names such as “Taiwan”. The nationality recorded is held internally by the Legal Affairs Bureau and is not part of the publicly viewable register. If it is not declared, the registrar will ask for a correction.
• Moving later is your responsibility: After an owner’s address or name changes, the change must be registered within 2 years. Without a legitimate reason for not doing so, you may be fined an administrative penalty (過料, karyō, a monetary penalty) of up to JPY 50,000. Owners living overseas fall outside the cases the Legal Affairs Bureau updates on its own initiative, so they must apply themselves.

The contact person in Japan is not a tax representative for fixed asset tax (納税管理人, nōzei kanrinin, a person who handles tax matters on your behalf). These are separate systems, and arranging one does not mean the other is done. For the requirements and substitute methods for each document, see the related article “What Documents Do Foreigners Need to Buy Property in Japan? Identity, Address, Seal and Proof of Funds”.

**Example: an overseas buyer whose closing falls on or after October 5, 2026**

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Mr. Wang, who lives in Kaohsiung, buys a used apartment in Tokyo to use on vacations in Japan. He is not taking out a mortgage, and closing is set for late October 2026. He has no address in Japan.

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• Before closing: He prepares the balance and the fixed asset tax settlement set in the contract, and asks the scrivener to list the fee amount, the calculation method and each charge. – Registration documents: Proof of address (issued by the government, or an affidavit authenticated by a notary together with a passport copy, with a translation), a passport copy still valid on the day the application is accepted (to prove the Roman-letter name), and details of a contact person in Japan or a declaration of none. Because closing falls on or after October 5, he must also declare nationality. He has no mortgage registration, so he generally submits proof of address. – Registration and license tax: He is not moving in to live there, so the building is taxed at 2% of assessed value and the land at 1.5%. – After acquisition: For Tokyo real estate acquisition tax, if he applied for registration within 30 days no separate filing is generally needed. The tax is calculated on assessed value, at 3% for homes and land (until March 31, 2027). – Later: If he moves house in Taiwan, he must register the address change himself within 2 years.

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What he needs to do: Before closing, check the document list and the fee breakdown with the scrivener, and confirm whether the closing date falls on or after October 5.

What Needs Particular Care?

• Missing documents delay closing. Overseas proof of address must be obtained locally from a government office or a notary, and foreign-language documents need a translation. Prepare early and have the scrivener confirm first.
• The seller also lives overseas. If a seller abroad cannot obtain a seal registration certificate, the Ministry of Justice says a signature certificate (署名証明, shomei shōmei) prepared by a Japanese consul can be attached instead. Where the Japanese mission is very far away and in similar cases, a foreign notary’s signature certificate can also be used. The Ministry of Foreign Affairs says signature certificates at Japanese missions abroad are issued only to Japanese nationals, so a foreign-national seller must arrange one through a notary where they live. Industry commentary also mentions a signature certificate issued by an embassy in Japan, or an affidavit signed before a local notary, so the approach may differ by nationality. Ask who is preparing the seller’s documents and when they will be ready.
• The seller cannot provide registration identification information. If the seller cannot provide it for some reason, the law provides another procedure, which the scrivener will confirm.
• If you intend to use the owner-occupier reduction, the certificate must be attached when you apply for registration. A certificate submitted after registration does not qualify for the 0.3%.

What to Check After Registration Is Complete

• Keep your registration identification information safe. It is set separately for each property and each owner, you will need to provide it when you sell, and it must never be disclosed.
• Look up the register yourself once. Anyone who pays the fee can apply for a certified copy of the register entries (登記事項証明書, tōki jikō shōmei-sho) and confirm that you are recorded as owner in section Ko (the ownership section, 権利部甲区). The fee is JPY 600 at the counter, JPY 520 for online applications with mail delivery, and JPY 490 for online applications collected at a counter such as the registry office (amounts checked on September 30, 2026; the Legal Affairs Bureau’s published figures prevail). If you only need to view the contents on a computer, the Registry Information Service (登記情報提供サービス) can be used, but it does not issue certificates.
• Foreign Exchange Act report. If you are a non-resident under the Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), a report must be filed through the Bank of Japan within 20 days of acquisition. See the main article for details.

If you have not signed yet and want to clarify the deposit (手付金, tetsuke-kin), the explanation of important matters or the overall order, go back and read the main article from the beginning.

FAQ: Japan Property Transfer Registration

Do I need a judicial scrivener to register a property purchase in Japan?

The law does not require one, and you can apply for registration yourself. A scrivener acts as your agent for registration, prepares the documents for the Legal Affairs Bureau, and confirms the documents at the closing table before you pay the balance. Fees are set by each office, so ask for the amount and the calculation method first.

Can I use the 0.3% registration tax rate on a vacation or rental property?

Currently there is no way to qualify. The 0.3% applies only to an individual’s owner-occupied residential building, and the municipality’s certificate must be attached when applying for registration (in Meguro Ward, a copy of the resident record as well). If you will not live there, the building is taxed at 2% and the land at 1.5% (until March 31, 2029).

What extra do I need if closing is on or after October 5, 2026?

You must also declare nationality and related details, including if you live overseas, with a passport copy as an example of supporting evidence. The nationality information is held internally by the Legal Affairs Bureau and is not made public. The address proof required for foreign nationals living abroad, the Roman-letter name, and the contact person in Japan required of owners with no address in Japan (or a declaration of none) are still prepared as before.

Glossary

• Closing (決済, kessai): The step in which the buyer pays the balance.
• Handover (引渡し, hikiwatashi): The seller delivers the property and applies for the ownership transfer registration for the buyer.
• Judicial scrivener (司法書士, shihō shoshi): A legal professional commissioned to file registration applications and prepare documents for the Legal Affairs Bureau.
• Registration and license tax (登録免許税, tōroku menkyo-zei): The tax paid when registration is made.
• Registration identification information (登記識別情報, tōki shikibetsu jōhō): A set of characters the registered owner later uses to prove identity when applying for registration.
• Seal registration certificate (印鑑証明書, inkan shōmeisho): A document proving that a seal is registered with the government.
• Certificate of a home for residential use (住宅用家屋証明, jūtaku-yō kaoku shōmei): A document issued by the municipality certifying that a home meets the owner-occupied conditions, which must be attached when applying for registration.
• Real estate acquisition tax (不動産取得税, fudōsan shutoku-zei): A tax levied by the prefecture after a property is acquired.
• Fixed asset tax (固定資産税, kotei shisan-zei): A holding tax paid each year by whoever is the registered owner on January 1.
• Affidavit (宣誓供述書, senzei kyōjutsu-sho): A document in which a person swears to its contents, authenticated by a notary.
• Roman-letter name (ローマ字氏名, rōmaji shimei): The alphabetic form of a foreign national’s name, recorded together with the other registration details.
• Contact person in Japan (国内連絡先となる者, kokunai renraku-saki to naru mono): The Japan-based contact registered by an owner with no address in Japan, who may declare that there is none.
• Signature certificate (署名証明, shomei shōmei): A document certifying that a signature is genuinely the person’s own, which in some cases can replace a seal certificate.
• Certified copy of register entries (登記事項証明書, tōki jikō shōmei-sho): A document certifying the contents of the register, which anyone can apply for.
• Administrative penalty (過料, karyō): A monetary penalty.
• Tax representative (納税管理人, nōzei kanrinin): A person who handles tax matters on behalf of an owner who is not in Japan.

About the Information

• The information in this article was checked on September 30, 2026, based on current Japanese laws, explanatory documents from the competent authorities and local governments, and some explanations by professional bodies. Japanese-language sources have been paraphrased into English.
• The following conclusions are drawn from official documents but are not stated directly by the authorities: there is no statutory deadline for applying for transfer registration after a sale (checked against the application duty and penalty provisions of the Real Property Registration Act); a buyer simply acquiring ownership generally submits proof of address, while a seal certificate or substitute is generally needed when a mortgage is registered (a cross-reading of the Real Property Registration Rules); an overseas buyer who does not live in the home has no way to qualify for the residential-home rate reduction (checked against the Special Taxation Measures Act and the Meguro Ward certificate requirements); and the settlement of fixed asset tax is agreed between the parties (explanations from Kobe City and Tokyo).
• The following come from professional bodies or industry commentary, not from statutory text: the scrivener’s checks at the closing table, filing the procedures together, and how fees are decided (Japan Federation of Shiho-Shoshi Lawyer’s Associations and its research institute), and the practice for signature certificates of foreign-national sellers (Real Estate Transaction Promotion Center, 2015). The closing order is taken from the 2021 consumer guidance of the Tokyo Metropolitan Government. The requirements for the residential-home certificate use Meguro Ward, Tokyo as an example, and the acquisition tax filing and exemption thresholds use Tokyo as an example. Rules elsewhere may differ.
• The nationality declaration at registration takes effect from October 5, 2026. The reductions in registration and license tax for residential homes and mortgages, and the reduction in real estate acquisition tax, run until March 31, 2027. The reduction in registration and license tax on land runs until March 31, 2029. Whether they are extended afterward depends on future tax reform. The fee for the certified copy is the amount on the check date and may be adjusted later.

Have a question about this guide? Leave a comment below, or ask Zagdim directly.

Sources

• 東京都住宅政策本部－不動産取引の手引き９ 残金支払（決済）と引渡し
• 日本司法書士会連合会 司法書士総合研究所－デジタル時代の不動産登記における司法書士の役割
• 日本司法書士会連合会－司法書士の報酬
• e-Gov法令検索－司法書士法
• 国土交通省－不動産の購入を検討される皆様へ（購入の媒介委託者用）
• e-Gov法令検索－民法（明治29年法律第89号）
• e-Gov法令検索－不動産登記法（平成16年法律第123号）
• e-Gov法令検索－不動産登記令
• e-Gov法令検索－不動産登記規則
• e-Gov法令検索－犯罪による収益の移転防止に関する法律
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• 国税庁－タックスアンサーNo.7191 登録免許税の税額表
• e-Gov法令検索－租税特別措置法
• e-Gov法令検索－登録免許税法
• 目黒区－住宅用家屋証明 要件
• 目黒区－住宅用家屋証明 必要な書類
• e-Gov法令検索－地方税法（昭和25年法律第226号）
• 東京都主税局－不動産取得税
• 総務省－地方税制度：固定資産税
• 神戸市FAQ－No.1159 固定資産税の月割清算
• 法務省－外国居住の外国人や外国法人が所有権の登記名義人となる登記の申請をする場合の住所証明情報について
• 法務省－令和6年4月1日以降にする所有権に関する登記の申請について
• 法務省－検索用情報の申出について（職権による住所等変更登記関係）
• 法務省民事局長通達－令和8年9月4日法務省民二第872号
• 法務省－住所等変更登記の義務化について
• 法務省－外国に居住しているため印鑑証明書を取得することができない場合の取扱いについて
• 外務省－在外公館における証明
• 不動産流通推進センター－不動産相談 売買事例1510-B-0204
• 法務省－不動産登記のＡＢＣ
• 法務局－登記事項証明書等の請求にはオンラインでの手続が便利です
• 財務省－非居住者による本邦の不動産等取得に係る報告 制度の概要

Important Notice

This article is a general information summary and does not constitute individual legal, tax or real estate transaction advice. The information was checked on September 30, 2026. Rules may be updated, so rely on the current notices of the Japanese authorities, and consult a qualified professional where necessary.