Japan Property Costs Beyond the Price: Fees, Taxes, Insurance

This is the main article in the “transaction costs” series within Zagdim’s Japan property section. It covers the costs of buying property in Japan beyond the purchase price: brokerage fees, registration and acquisition taxes, monthly and annual holding costs, and how those costs are treated when you rent out or sell. It is written for anyone estimating a budget for a Japanese purchase, especially buyers who live overseas or plan to rent the property out.

Besides the price, a buyer in Japan should budget for several other payments. At purchase there is a brokerage fee, the registration and license tax (登録免許税) paid when ownership is registered, and stamp duty on a paper contract. A real estate acquisition tax bill follows later. After purchase, fixed asset tax is due every year. A condominium also carries a monthly management fee and repair reserve fund contribution, and there are insurance premiums.

If you buy to let, rental income must be declared and taxed in Japan. When you eventually sell, the documents you kept from the purchase and the holding period affect the tax due. Owners who live overseas and rent the property out cannot use several reliefs that require you to live in the home yourself.

Four Key Points

• Taxes are not based on the price you pay. Registration and license tax, real estate acquisition tax and fixed asset tax are all calculated on the value recorded in the fixed asset tax ledger (the fixed asset assessed value), not on the transaction price.
• The brokerage fee is a ceiling, not a set price. In the usual case, when the price is above JPY 4 million, the most a taxable broker may charge each of the buyer and the seller works out to “price x 3.3% + JPY 66,000” (tax included). The actual amount can be negotiated. Properties at JPY 8 million or less have a special rule.
• Some reliefs apply only if you live there. The reduced registration tax rates for homes, the acquisition tax deduction for second-hand homes, the earthquake insurance premium deduction and the JPY 30 million deduction on sale all require you to live in the property yourself. The acquisition tax deduction for new homes and the halving of fixed asset tax for new homes do not.
• Several reliefs expire on March 31, 2027. The 3% acquisition tax rate and the halved taxable base for residential land, the reduced registration tax rates for owner-occupied homes, and the reduced stamp duty amounts are all set only until March 31, 2027. Whether they will be extended has not been decided.

Who Needs to Work Out These Costs First?

This article is for anyone living in any country who is considering property in Japan. You may plan to live there, stay during holidays, or rent the property out, and the property may be a new home or a second-hand condominium. These choices affect which costs you pay and which reliefs you can use, and each is explained below.

What Do You Pay When Buying, Besides the Price?

At purchase, the main items are the brokerage fee, registration and license tax, stamp duty and real estate acquisition tax. If you hire a judicial scrivener (司法書士) to handle registration, you also pay the scrivener’s fee. Buying with a Japanese mortgage adds a few more costs.

The registration tax and acquisition tax in this table cannot be estimated directly from the price. They depend on the fixed asset assessed value. You can ask the seller or the broker for a fixed asset assessed value certificate (固定資産評価証明書) to check it.

Apportioning the year’s fixed asset tax by day at handover is a trading custom, not a legal requirement. How it is split depends on the sale contract.

For a fuller list of each cost, see the companion guide “What Else Do You Pay When Buying Property in Japan? A Transaction Cost Checklist for Foreign Buyers”.

How Much Is the Brokerage Fee, and When Is It Paid?

At most, you pay up to the legal ceiling. When the price is above JPY 4 million, the ceiling works out to “price x 3.3% + JPY 66,000” (tax included). The ceiling is calculated separately for the buyer and for the seller, and the amount can be negotiated.

The regulation uses tiered rates on the price (excluding consumption tax): 5.5% on the part up to JPY 2 million, 4.4% on the part above JPY 2 million up to JPY 4 million, and 3.3% on the part above JPY 4 million. These rates already include consumption tax, so it is not added again. The shortcut formula above is derived from these rates. This is the ceiling for brokers who are subject to consumption tax (課税事業者); brokers exempt from consumption tax are calculated differently.

**Example:** You buy a second-hand condominium for JPY 30 million from a private owner. The brokerage fee ceiling works out to JPY 1.056 million (tax included). This is the most you would have to pay on your side, and you can negotiate it with the broker. On a paper sale contract, every original copy needs a stamp; for contracts made before March 31, 2027, the duty is reduced to JPY 10,000 per copy. Registration tax and acquisition tax are calculated on this condominium’s fixed asset assessed value, not directly on JPY 30 million.

A ceiling is not a set price, and a broker is not automatically entitled to charge the maximum. The actual amount is decided with you, taking the services into account. When one broker acts for both buyer and seller, it may charge each side separately, but the amount you pay still does not exceed the ceiling. When several brokers handle a deal together, the total they charge you also stays within the ceiling.

Properties priced at JPY 8 million or less have a special rule. If the broker explains it to you and obtains your agreement when signing the brokerage contract, it may charge more than the usual ceiling, but a taxable broker may charge at most JPY 330,000 (tax included). From July 1, 2024, the threshold for this rule rose from JPY 4 million to JPY 8 million. As of September 2026, the rule does not limit it to charging the seller only, so a buyer may also be asked to pay.

Beyond the brokerage fee, the broker may not charge a separate viewing fee or application fee. The only extras it may charge are advertising costs you asked for, and the actual cost of remote site surveys or trips that you specially requested and agreed in advance to pay. Other services outside brokerage can be charged separately, but the broker must explain them first and sign a separate agreement, in writing or similar, stating the fee. If you are buying remotely from overseas, ask before signing whether any such fees apply and get an estimate.

When is it paid? Under the standard brokerage contract terms of the Ministry of Land, Infrastructure, Transport and Tourism, the broker may claim its fee only after the sale contract is concluded, and may collect it only after handing you the legally required contract document. The actual timing is written in the “agreed time for collecting the fee” field of the brokerage contract, so confirm it before you sign.

As of September 2026, these ceilings do not differ depending on whether you are a foreigner or live overseas.

For the calculation and payment timing in detail, see the companion article “How Is the Brokerage Fee for Japanese Property Calculated? What Buyers Pay and When”.

Which Taxes Apply When You Buy, and What Are They Based On?

Three taxes arise at purchase: registration and license tax when ownership is registered, stamp duty on a paper contract, and real estate acquisition tax after you acquire the property. Consumption tax is included in the price of buildings sold by a business. Registration tax and acquisition tax are both calculated on the fixed asset assessed value, not on the transaction price.

Registration and License Tax: Paid at Registration, Land and Building Separately

Registration tax is calculated on the value recorded in the fixed asset tax ledger; where no value has been recorded, the registrar determines one. Land and building are taxed separately. When you buy a condominium, there is a transfer of a share of the land in addition to the building.

The reduced rates for buildings and mortgages also require conditions such as a floor area of at least 50 square meters and registration within one year of acquisition, and you must attach a certificate of residential building (住宅用家屋証明) issued by the municipality when applying for registration. If you submit the certificate only after registration, the reduced rate cannot be applied.

When a judicial scrivener handles the registration, each office sets its own fee, and there is no nationwide schedule. Ask for an estimate before signing.

Real Estate Acquisition Tax: A Prefectural Bill Arrives After Acquisition

After you buy land or a house, the prefecture where the property is located levies a one-time real estate acquisition tax, whether or not you register the transfer. You pay it on the bill sent to you afterward. It is not charged in cases such as acquisition by inheritance.

The standard rate is 4%. For land and homes acquired by March 31, 2027, the rate is 3%; non-residential buildings such as shops and offices stay at 4%. For residential land acquired within the same period, the taxable base is halved again.

Two changes took effect on April 1, 2026, so older sources may still show the former figures:

• Higher exemption thresholds: No tax is charged if the taxable base after deductions is under JPY 160,000 for land, JPY 660,000 per unit for a house acquired through new construction, extension or reconstruction, or JPY 340,000 per unit for a house acquired by sale or other means. For acquisitions up to March 31, 2026, the former amounts (JPY 100,000, JPY 230,000 and JPY 120,000) still apply.
• Floor area minimum lowered to 40 square meters: The area requirement for the new-home deduction and the second-hand home deduction is now at least 40 and at most 240 square meters. For new homes in the specified urban regeneration emergency development zones in Tokyo’s 23 wards, separate rules apply: the minimum for non-rental homes remains 50 square meters until March 31, 2031.

The two deductions differ on whether you live there:

• New homes (including a new unit that nobody has lived in when you buy it): JPY 12 million per unit can be deducted from the value, or JPY 13 million for a certified long-life quality home. There is no owner-occupation condition, so a home bought to let can also claim it.
• Second-hand homes: Limited to individuals who acquire the home to live in it themselves, and the home must meet the earthquake-resistance requirement. The deduction depends on the completion date: JPY 12 million for homes completed on or after April 1, 1997, and less for earlier ones.

An investment studio under 40 square meters cannot use the new-home deduction because of the area requirement. When acquisition tax assesses a condominium’s area, it includes a proportionate share of common areas, which can differ from the registered area. If the exclusive area is close to 40 square meters, check the area that will actually be used.

Taking Tokyo as an example, you must file a report with the Metropolitan Tax Office within 30 days of acquisition. If you applied for registration within those 30 days, a report is generally not needed, but if you want to claim a relief you still have to file with documents. The tax is paid on the bill sent to you and cannot be paid by bank account transfer. Deadlines elsewhere follow local rules.

Stamp Duty: Only Paper Contracts Need a Stamp

A paper real estate sale contract and a paper mortgage loan contract both require stamp duty based on the contract amount. For a contract above JPY 10 million and up to JPY 50 million, the standard duty is JPY 20,000.

Sale contracts have a reduction: for contracts made by March 31, 2027, the same bracket drops to JPY 10,000, and other brackets are also reduced. Mortgage loan contracts are outside the reduction and stay at the standard amount. As of September 2026, contracts signed electronically are not taxable documents for stamp duty.

Consumption Tax: Only on the Building Portion Sold by a Business

The statement that “buying in Japan means paying 10% consumption tax” is incomplete. Land sales are not subject to consumption tax. When you buy from a developer or a company, the consumption tax in the price applies only to the building portion. As of September 2026, when you buy a home from a private owner who lived in it, the sale is not a transaction carried out as a business, and the price does not include consumption tax.

The standard consumption tax rate is 10% (7.8% national and 2.2% local). The legal ceiling on brokerage fees already includes consumption tax, and a broker may not add tax on top of the ceiling. The price used to calculate the ceiling is the price after removing the consumption tax on that sale.

Living Overseas and Buying to Let: Which Reliefs Can You Not Use?

Reliefs that require you to live in the home yourself are not available to buyers who rent the property out or who live overseas and do not occupy it. The other reliefs do not require owner-occupation and can also apply to rented property. What decides it is whether you live there, not your nationality.

Area conditions must be judged separately. The owner-occupation reduction for registration tax requires a floor area of at least 50 square meters; for the new-home benefits under acquisition tax and fixed asset tax, the minimum is 40 square meters from April 1, 2026.

People who have already moved to Japan and actually live in the property may meet the owner-occupation condition. It depends on whether you live there after buying, and on whether the property is new or second-hand.

Which Reliefs Expire on March 31, 2027?

As of September 30, 2026, the following reliefs apply only until March 31, 2027:

• Real estate acquisition tax: The 3% rate for land and homes and the halved taxable base for residential land, judged by the acquisition date.
• Registration and license tax: The 0.15% and 0.3% rates for owner-occupied homes and the 0.1% rate for mortgage registration, judged by the date of new construction or acquisition.
• Stamp duty: The reduced duty on real estate sale contracts, judged by the date the contract is made.

The Ministry of Land, Infrastructure, Transport and Tourism has requested that the 3% acquisition tax rate and the halving for residential land each be extended to March 31, 2030, but the government is still studying the request and nothing has been decided. The same set of requests also includes extending the measure that adjusts the burden on land fixed asset tax and, in response to rising new-condominium prices, studying how to curb speculative transactions not driven by real housing demand; it does not say which tax or method would be used.

Whether the registration tax and stamp duty reductions will be extended depends on later tax reform. The 1.5% registration tax rate on land transfers has a later deadline, March 31, 2029.

For how each tax is calculated and its conditions, see the companion article “Registration Tax, Acquisition Tax and Fixed Asset Tax: How to Read Japan’s Property Taxes”.

What Do You Pay Every Year and Every Month After Buying?

Each year there is fixed asset tax and, in principle, city planning tax if the property is in an urbanization promotion area. A condominium has a monthly management fee and repair reserve fund contribution. There are also insurance premiums, and a rented property has management company fees.

Every Year: Fixed Asset Tax and City Planning Tax

Whoever is registered as the owner on January 1 each year pays fixed asset tax (固定資産税) for that tax year; if ownership transfers on January 2 or later, that year’s taxpayer does not change. The standard rate is 1.4%, municipalities may set their own rate, and in Tokyo’s 23 wards the tax is levied by the Tokyo Metropolitan Government.

The tax is based on a value assessed by the municipality, and land and buildings are revalued every three years. Residential land has a special rule: for the part up to 200 square meters per dwelling unit, the taxable base is 1/6 of the value (1/3 for city planning tax), and for the part above that it is 1/3 (2/3 for city planning tax). Land under rental homes also counts as residential land.

For homes newly built by March 31, 2031, fixed asset tax is halved for three tax years from the start of taxation, or five years for fire-resistant and quasi-fire-resistant buildings of three or more stories. The halving is limited to 120 square meters of living space per unit, applies only to fixed asset tax and not to city planning tax, and ends with the tax returning to its original level.

City planning tax (都市計画税) is, in principle, levied only in urbanization promotion areas, at a rate of up to 0.3% (0.3% in Tokyo’s 23 wards), together with fixed asset tax. As of April 1, 2025, about one third of municipalities nationwide levied it.

Payment is, in principle, in four installments; in Tokyo’s 23 wards the months are June, September, December and February, and you can also pay in one lump sum. Land also has burden adjustment measures, so the actual amount is whatever the bill states.

Every Month: Management Fee and Repair Reserve Fund

When you buy a condominium, you share the cost of the common areas according to your share, which means the monthly management fee and the repair reserve fund (修繕積立金, a long-term fund for major repairs). Shares are, in principle, proportional to exclusive floor area, although the building’s rules can set it differently.

The nationwide average per unit per month is JPY 11,503 for the management fee and JPY 13,054 for the repair reserve fund (fiscal 2023 survey, published June 21, 2024, excluding amounts transferred in from parking fees and similar). This is a survey average across the country; individual buildings differ widely by number of units, area, location and age. Before buying, review the property’s explanation of important matters and the management association’s documents.

Reserve funds are built up in one of two ways: equal monthly amounts, or a stepped plan that starts low and rises. The Ministry of Land, Infrastructure, Transport and Tourism’s guideline treats equal monthly accumulation as preferable. When viewing new units, ask about the planned future increases.

When you buy a second-hand condominium, the management association can generally claim the previous owner’s unpaid management fees and reserve fund contributions from the new owner, under the Condominium Ownership Act and the ministry’s standard management rules. In the same survey, 30.1% of condominiums had residents who were three months or more behind on payments.

Insurance: Fire Insurance and Earthquake Insurance

As of September 2026, the Japanese laws reviewed do not require owners to take out fire insurance. However, fire insurance is required if you use a Japan Housing Finance Agency mortgage. Requirements from other banks and from each condominium’s rules must be checked individually.

Fire insurance does not pay for earthquake damage. Earthquake insurance cannot be bought alone and must be added to fire insurance; the insured amount can be set only at 30% to 50% of the fire insurance amount, up to JPY 50 million for the building and JPY 10 million for contents.

Fire insurance premiums are set by each insurer, and earthquake insurance premiums depend on the building structure and location. For common areas of a condominium, the fire and earthquake premiums are paid from the management fee under the ministry’s standard management rules; each building still follows its own rules.

Buying to Let: Management Company Fees

You can hire a rental management company. Operators managing 200 or more units must register with the Minister of Land, Infrastructure, Transport and Tourism. A registered operator must explain its fee and how it is paid in writing before the contract is signed, and must keep rent, deposits and its own money separate.

As of September 2026, there is no legal cap on rental management fees; you and the management company agree them. Compare the written terms of several companies before signing.

Living Overseas: Who Receives Notices and Pays Taxes for You?

Owners who live overseas meet three kinds of “agent in Japan”, and they belong to different systems:

Having one of these in place does not mean the other two are done. Check each separately.

For the monthly and annual holding costs in detail, see the companion article “Monthly Fixed Costs of a Japanese Condominium: Management Fee, Repair Reserve, Insurance and Management Services”.

What Tax Do You Pay on Rental Income?

When an owner who lives overseas rents out the property, the tenant must, in principle, withhold 20.42% of the rent when paying it. Individual tenants who rent the home for themselves or their family do not need to withhold. From January 1, 2027, the names of the withheld taxes change, but the total remains 20.42%.

Withholding is not the final tax. A non-resident with rental income must, in principle, file a final return (確定申告) through a tax representative between February 16 and March 15 of the following year; tax that was withheld can be claimed back, with any difference settled either way.

Income is rent minus necessary expenses. The main expenses the authorities list are fixed asset tax on the rented property, casualty insurance premiums, depreciation and repair costs. Land is not depreciated; for newly built reinforced-concrete homes the statutory useful life is 47 years and for wooden homes 22 years, depreciated by the straight-line method, and second-hand buildings are calculated differently.

Rent from residential lettings is not subject to consumption tax, except for lettings of less than one month. For the brokerage fee when finding a tenant, the landlord and tenant together pay at most 1.1 times one month’s rent (tax included).

When You Sell, How Are Purchase and Holding Costs Counted?

Income tax on a sale is calculated on the gain, not on the sale price. When calculating the gain, you deduct acquisition costs and selling expenses. This means the contracts, receipts and registration cost statements from the purchase will be needed at the time of sale.

• Formula: Transfer income (譲渡所得) = sale price – (acquisition cost + transfer expenses) – special deduction, calculated separately from other income.
• Acquisition cost: Includes the purchase price, purchase fees (such as the brokerage fee), registration and license tax, real estate acquisition tax and stamp duty; for the building, depreciation over the holding period must be deducted. For a property bought to let, these taxes are not included in the acquisition cost. If the acquisition cost is unknown, 5% of the sale price may be used.
• Transfer expenses: The brokerage fee on the sale, stamp duty borne by the seller, survey costs and similar. Fixed asset tax and repair costs paid during ownership are not included.
• Fixed asset tax the buyer reimburses you: The amount received on sale that corresponds to fixed asset tax and city planning tax from the sale date to the end of the year must be counted as part of the sale price.

The holding period is measured to January 1 of the year of sale: more than 5 years is long-term, and 5 years or less is short-term. Long-term income tax is 15% and short-term 30%, plus a surtax of 2.1% of the income tax amount; from 2027 the name of the surtax changes, but the total remains 2.1%. There is also resident tax, 5% for long-term and 9% for short-term, which applies only to people who have an address in Japan on January 1 of the year after the sale. As of September 2026, a seller who no longer lives in Japan on that date generally is not charged this resident tax on the transfer income.

When an overseas resident sells and the buyer pays within Japan, the buyer must, in principle, withhold 10.21% of the price. This withholding is based on the sale price, not the gain, and is settled up when you file. If the buyer is an individual who is buying for themselves or family to live in, and the price is JPY 100 million or less, no withholding is needed, but your own filing obligation remains.

Selling your own home allows a deduction of up to JPY 30 million. A property that was never lived in and only rented does not qualify, as of September 2026; if you lived in it and moved out, you must sell by December 31 of the third year after you stopped living there.

When the building part of a rental property is sold, it is subject to consumption tax; whether tax actually has to be paid depends on conditions such as whether taxable sales two years earlier were JPY 10 million or less, so check with a tax accountant (税理士). When a mortgage is paid off and the mortgage registration is cancelled, the registration tax is JPY 1,000 per property.

**Example:** An owner living overseas buys a Tokyo condominium in June 2021 to let it, and sells it in June 2026 for JPY 30 million. On January 1, 2026 the holding period had not exceeded 5 years, so it is short-term and the income tax rate is 30%. The owner never lived in it, so the JPY 30 million deduction does not apply. If the buyer is not an individual buying for themselves or family to live in, 10.21% of the price is withheld at payment. The owner must keep the contract and receipts from the purchase (if the acquisition cost is unknown, only 5% of the sale price, JPY 1.5 million, can be used), and file through a tax representative between February 16 and March 15 of the following year.

For how purchase, holding, rental and sale costs fit into one table, see the companion article “Total Cost Table for Buying Property in Japan: How Purchase, Holding, Rental and Sale Costs Connect”.

Seven Things to Confirm Before You Sign

1. Get a fixed asset assessed value certificate to estimate registration tax and acquisition tax.
2. Confirm the brokerage fee amount, when it is collected, and whether there are separate advertising costs or trip expenses.
3. Confirm whether you will live there; this decides whether the owner-occupation reduction on registration tax, the second-hand home deduction and the JPY 30 million sale deduction apply.
4. Confirm that the exclusive area is at least 40 square meters, or at least 50 square meters if you want the owner-occupation reduction on registration tax.
5. Confirm whether the acquisition date falls on or before March 31, 2027.
6. For a condominium, confirm the management fee, repair reserve fund, planned increases, and whether the previous owner has unpaid amounts.
7. Confirm whether the condominium rules require appointing a domestic administrator, and who will act as tax representative for local and national taxes.

FAQ: Japan Property Taxes and Holding Costs

Besides the price, what else do you pay when buying a home in Japan?

At purchase there are the brokerage fee, registration and license tax, stamp duty and real estate acquisition tax; if a judicial scrivener handles registration, you also pay their fee. A Japanese mortgage adds mortgage registration and stamp duty on the loan contract. During ownership there is fixed asset tax every year and, in principle, city planning tax in urbanization promotion areas; a condominium has a monthly management fee and repair reserve fund contribution, and there are insurance premiums.

Are tax rates the same for foreigners buying in Japan as for Japanese citizens?

As of September 2026, the brokerage fee ceiling does not differ by nationality or by whether you live in Japan, and real estate acquisition tax, fixed asset tax and city planning tax are charged to the person who acquires or owns the property, with no distinction by nationality or residence. The differences are in two places: reliefs that require you to live in the home are not available to people who do not, and when a non-resident rents out or sells, the rent and sale price are in principle subject to withholding, after which a Japanese filing is required.

Is Japanese fixed asset tax based on the purchase price?

No. Fixed asset tax is calculated on a value assessed by the municipality, revalued every three years, at a standard rate of 1.4%. Residential land has a special rule that reduces the taxable base to 1/6 or 1/3, and land also has burden adjustment measures; the actual amount is whatever the municipality’s bill states.

What extra costs come with buying using a Japanese mortgage?

Registration tax on the mortgage is 0.4% of the loan amount, or 0.1% for an owner-occupied home built or acquired by March 31, 2027. A paper loan contract needs a stamp, and is outside the reduction. Fire insurance is required with a Japan Housing Finance Agency mortgage. If the sale contract includes a clause allowing cancellation when the loan is not approved, then under the standard brokerage contract terms the broker must refund the full fee already received after cancellation.

How are rental income and sale taxes handled when the owner lives overseas?

On rental, the tenant in principle withholds 20.42% of the rent; on sale, the buyer in principle withholds 10.21% of the price. Both are prepayments, and a final return must be filed in Japan through a tax representative, with any difference settled either way. As of September 2026, a seller who no longer lives in Japan on January 1 of the year after the sale generally is not charged resident tax on this transfer income.

Glossary

• Fixed asset assessed value (固定資産評価額): The value assessed by the municipality under the valuation standard and recorded in the fixed asset tax ledger; the basis for registration tax, acquisition tax and fixed asset tax.
• Registration and license tax (登録免許税): A national tax paid when registering real estate.
• Real estate acquisition tax (不動産取得税): A one-time tax levied by the prefecture when land or a house is acquired.
• Fixed asset tax (固定資産税): An annual holding tax paid by the owner on January 1 to the municipality where the property is located (Tokyo Metropolitan Government for the 23 wards).
• City planning tax (都市計画税): A tax levied, in principle, on land and buildings in urbanization promotion areas, together with fixed asset tax.
• Repair reserve fund (修繕積立金): A long-term fund a condominium accumulates for future major repairs.
• Management association (管理組合): The body made up of all unit owners of a condominium.
• Domestic administrator (国内管理人): A Japan-based agent that an overseas condominium owner may appoint to handle condominium management matters.
• Tax representative (納税管理人): A person who receives tax bills, files returns and pays tax for a taxpayer who does not live locally; local and national taxes are handled separately.
• Transfer income (譲渡所得): The gain from selling real estate.
• Withholding (源泉徴収): Tax deducted by the payer at the time of payment and paid on the recipient’s behalf.
• Judicial scrivener (司法書士): A professional who handles procedures such as real estate registration.

Notes on Sources

• This article’s information was checked as of September 30, 2026, based on Japanese laws and official documents of the National Tax Agency, the Ministry of Internal Affairs and Communications, the Ministry of Land, Infrastructure, Transport and Tourism, the Ministry of Finance and the Tokyo Metropolitan Bureau of Taxation, and on explanations from the Japan Federation of Shiho-Shoshi Lawyers Associations, the General Insurance Rating Organization of Japan and the Japan Housing Finance Agency.
• The following conclusions are drawn from the official documents; no official text states them in a single sentence:
• “Price x 3.3% + JPY 66,000” is a shortcut formula converted from the tiered rates.
• The special rule for properties at JPY 8 million or less may also apply to buyers; this comes from comparing the notice text before and after the 2024 amendment.
• That the brokerage fee ceiling and the local taxpayer rules do not differ by nationality or residence is concluded from the absence of such distinctions in the provisions reviewed; local ordinances were not checked one by one.
• That people who do not live in the property cannot use the residential reduction on registration tax, the second-hand home deduction, the earthquake insurance premium deduction or the JPY 30 million deduction is inferred from the owner-occupation or resident requirements of each provision.
• That mortgage loan contracts are outside the stamp duty reduction is inferred from the list of items the reduction covers; that electronic contracts are not subject to stamp duty comes from a general example of the National Tax Agency, and that example is not about a real estate contract.
• That no law requires fire insurance is concluded from the earthquake insurance law and from Ministry of Finance and Japan Housing Finance Agency documents; all laws, other lenders and each condominium’s rules were not searched.
• That there is no legal cap on rental management fees is concluded from the absence of a cap in the Rental Housing Management Business Act and its enforcement rules.
• That an individual’s sale of their own home is not a business transaction is inferred from the National Tax Agency’s definition using assets for personal living as an example.
• That a seller no longer living in Japan on January 1 of the year after the sale is generally not charged resident tax on this transfer income is inferred from the Local Tax Act (resident tax on transfer income targets those liable for the income-based levy) and from explanations of general resident tax by Edogawa Ward and Chuo Ward in Tokyo; the officials did not give a real estate sale as an example. A person still living in Japan in the year of sale who moves out after January 1 of the following year will still be charged.
• The reporting deadline and payment method for acquisition tax, the payment schedule for fixed asset tax, and the old and new area boundary for halving fixed asset tax on new homes come from the Tokyo Metropolitan Bureau of Taxation, and other localities may differ. The national averages for management fees and repair reserve funds come from the fiscal 2023 survey; later changes could not be verified.
• The Ministry of Land, Infrastructure, Transport and Tourism’s fiscal 2027 tax reform requests (data from the Ministry of Internal Affairs and Communications as of August 31, 2026) are still under study and may change; no request was found on whether the registration tax and stamp duty reductions expiring on March 31, 2027 will be extended.

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

References

• e-Gov Law Search: 宅地建物取引業法
• Ministry of Land, Infrastructure, Transport and Tourism: 宅地建物取引業者が宅地又は建物の売買等に関して受けることができる報酬の額（昭和45年建設省告示第1552号）
• Ministry of Land, Infrastructure, Transport and Tourism: 同告示（令和6年6月30日まで版）
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• National Tax Agency: タックスアンサー No.7191 登録免許税の税額表
• e-Gov Law Search: 登録免許税法
• e-Gov Law Search: 租税特別措置法
• e-Gov Law Search: 租税特別措置法施行令
• National Tax Agency: タックスアンサー No.7140 印紙税額の一覧表（その1）
• National Tax Agency: タックスアンサー No.7108 不動産の譲渡、建設工事の請負に関する契約書に係る印紙税の軽減措置
• National Tax Agency: 「不動産譲渡契約書」及び「建設工事請負契約書」の印紙税の軽減措置の延長について
• National Tax Agency: 質疑応答事例 取引先にメール送信した電磁的記録に関する印紙税の取扱い
• e-Gov Law Search: 印紙税法
• Japan Federation of Shiho-Shoshi Lawyers Associations: 司法書士の報酬
• e-Gov Law Search: 地方税法
• e-Gov Law Search: 地方税法施行令
• Tokyo Metropolitan Bureau of Taxation: 不動産取得税
• Tokyo Metropolitan Bureau of Taxation: 不動産取得税Ｑ＆Ａ
• Tokyo Metropolitan Bureau of Taxation: 不動産取得税 軽減制度フロー図（中古住宅と土地を同時取得）
• Ministry of Internal Affairs and Communications: 地方税制度：不動産取得税
• Ministry of Internal Affairs and Communications: 地方税制度：固定資産税
• Ministry of Internal Affairs and Communications: 地方税制度：都市計画税
• Tokyo Metropolitan Bureau of Taxation: 固定資産税・都市計画税（土地・家屋）
• Ministry of Internal Affairs and Communications: 令和9年度 税制改正要望（国土交通省）
• Ministry of Land, Infrastructure, Transport and Tourism: 令和９年度地方税制改正要望事項 No11
• Ministry of Land, Infrastructure, Transport and Tourism: 令和９年度地方税制改正要望事項 No12
• Ministry of Land, Infrastructure, Transport and Tourism: 令和９年度地方税制改正要望事項 No37
• Ministry of Land, Infrastructure, Transport and Tourism: 令和９年度地方税制改正要望事項 No43
• Ministry of Finance: 地震保険制度の概要
• e-Gov Law Search: 地震保険に関する法律
• e-Gov Law Search: 地震保険に関する法律施行令
• General Insurance Rating Organization of Japan: 地震保険基準料率
• General Insurance Rating Organization of Japan: 火災保険参考純率
• Japan Housing Finance Agency: 火災保険・地震保険のご案内
• National Tax Agency: タックスアンサー No.1145 地震保険料控除
• National Tax Agency: タックスアンサー No.1146 地震保険料控除の対象となる保険契約
• e-Gov Law Search: 所得税法
• e-Gov Law Search: 所得税法施行令
• Ministry of Land, Infrastructure, Transport and Tourism: 令和５年度マンション総合調査結果〔概要編〕
• Ministry of Land, Infrastructure, Transport and Tourism: 報道発表資料（令和５年度マンション総合調査結果）
• Ministry of Land, Infrastructure, Transport and Tourism: マンションの修繕積立金に関するガイドライン（令和６年６月改定）
• e-Gov Law Search: 建物の区分所有等に関する法律
• Ministry of Land, Infrastructure, Transport and Tourism: マンション標準管理規約
• Ministry of Land, Infrastructure, Transport and Tourism: 令和７年改正マンション標準管理規約（単棟型）及び同コメント
• e-Gov Law Search: マンションの管理の適正化の推進に関する法律
• e-Gov Law Search: 賃貸住宅の管理業務等の適正化に関する法律
• e-Gov Law Search: 賃貸住宅の管理業務等の適正化に関する法律施行規則
• National Tax Agency: タックスアンサー No.6105 課税の対象
• National Tax Agency: タックスアンサー No.6303 消費税および地方消費税の税率
• National Tax Agency: タックスアンサー No.6201 非課税となる取引
• National Tax Agency: タックスアンサー No.6225 地代、家賃や権利金、敷金など
• e-Gov Law Search: 消費税法
• National Tax Agency: 質疑応答 建物と土地を一括譲渡した場合の建物代金
• National Tax Agency: 消費税法基本通達 5-1-1 事業としての意義
• National Tax Agency: タックスアンサー No.3240 個人が事業用建物等を譲渡した場合の消費税
• National Tax Agency: タックスアンサー No.6501 納税義務の免除
• National Tax Agency: タックスアンサー No.2880 非居住者等に不動産の賃借料を支払ったとき
• National Tax Agency: タックスアンサー No.1926 海外勤務中に不動産所得などがある場合
• e-Gov Law Search: 国税通則法
• National Tax Agency: 所得税・消費税の納税管理人の選任届出又は解任届出手続
• National Tax Agency: タックスアンサー No.2879 非居住者等から土地等を購入したとき
• National Tax Agency: タックスアンサー No.1932 海外勤務中に不動産を売却した場合
• National Tax Agency: 防衛特別所得税及び復興特別所得税の源泉徴収のあらまし（令和９年１月以後の源泉徴収）
• National Tax Agency: タックスアンサー No.1440 譲渡所得（土地や建物を譲渡したとき）
• National Tax Agency: タックスアンサー No.3202 譲渡所得の計算のしかた（分離課税）
• National Tax Agency: タックスアンサー No.3208 長期譲渡所得の税額の計算
• National Tax Agency: タックスアンサー No.3211 短期譲渡所得の税額の計算
• Ministry of Internal Affairs and Communications: 地方税制度：個人住民税
• National Tax Agency: タックスアンサー No.3252 取得費となるもの
• National Tax Agency: タックスアンサー No.3258 取得費が分からないとき
• National Tax Agency: タックスアンサー No.3261 建物の取得費の計算
• National Tax Agency: タックスアンサー No.3255 譲渡費用となるもの
• National Tax Agency: タックスアンサー No.3302 マイホームを売ったときの特例
• National Tax Agency: タックスアンサー No.1370 不動産収入を受け取ったとき（不動産所得）
• National Tax Agency: タックスアンサー No.2100 減価償却のあらまし
• e-Gov Law Search: 減価償却資産の耐用年数等に関する省令

Important Notice

This article is a general information summary and does not constitute individual legal, tax, financial or insurance advice. Information was checked as of September 30, 2026. Tax rates, deadlines and rules may change, so refer to the current announcements of the competent Japanese authorities and, where necessary, consult a qualified tax accountant, judicial scrivener or other professional.