Zagdim Reader Desk · Japan property ownership

Holding property in JapanPersonal, company or trust ownership compared

Before you buy property in Japan or reorganise what you hold, note that personal, company and trust ownership differ in the registered name, the tax treatment and how the property can later be disposed of. The Zagdim Reader Desk first establishes your purpose in buying and your family plans, then shortlists suitable Japanese professionals.

An office street in Japan
Who it is forBuyers and owners choosing between personal, company and trust ownership
Handled byCertified tax accountants, judicial scriveners and lawyers in Japan
LanguagesEnglish or Japanese; other languages on request
Reader Desk feeFree of charge
Rules differ by nationality

The tax position described on this page depends on whether you are resident in Japan, which is judged on facts such as domicile and place of residence, not on nationality alone. The page describes the general Japanese rule; residents and passport holders of the United Kingdom, United States, Singapore, Australia, Canada and other countries should confirm the position for their own circumstances.

Information checked: 29 October 2026

01 · ABOUT

Personal, company or trust? Start with the stage you are at

How you hold a property determines the registered name, who is liable under contracts, who the income belongs to and the steps needed for any later transfer. Personal ownership, company ownership and a civil trust (民事信託) should be compared once your purpose in buying, your funding and your family plans are settled; the choice cannot be decided on a single tax rate.

  • Name and liabilityThe registered owner and the actual arrangement of rights must match.
  • Personal taxFirst establish where you are domiciled and the type of income.
  • Link to successionRecords of acquisition cost must also be kept for a later sale.

Where it is handled

Legal Affairs BureauLegal Affairs Bureau

Certificates of registered matters and registration of title. Jurisdiction depends on where the property is.

Tax officeNational Tax Agency

Handles the relevant national tax filings, tax agent notifications and related tax matters.

Logos belong to the respective bodies and are shown only to identify where a matter is handled. Zagdim is not affiliated with them.

Former main building of the Ministry of Justice, Kasumigaseki, Tokyo
Former main building of the Ministry of Justice, Kasumigaseki, Tokyo
Ministry of Finance building, home of the National Tax Agency, Kasumigaseki, Tokyo
Ministry of Finance building, home of the National Tax Agency, Kasumigaseki, Tokyo

Start with the stage you are at

Closest to your situation:

Deciding the name before buying

  • What to compareThe registered owner, each party’s share of the funding and your residence status for income tax. Whether you are a resident is judged on facts such as having a domicile in Japan, or a place of residence there for a continuous period of 1 year or more, not on nationality alone.
  • What to prepareThe source of funds, the intended use and how long you expect to hold.

Next steps

  1. Before signing, tell the Reader Desk who is funding the purchase and what it is for

Holding through a company

  • What to compareThe limited liability of those who invest does not relieve the company of its own obligations. The costs of formation, bookkeeping, tax filing and a later sale must be counted together.
  • What to prepareCompany details, and the capital and financing arrangements.

Next steps

  1. Say whether you already have a Japanese company, and the capital and financing you expect

Long-term management by family

  • What to compareThe duties of the settlor, the trustee and the beneficiary. Placing a property in trust requires a trust registration, and whether an existing loan can accommodate it must be confirmed with the bank case by case.
  • TaxIf you acquire another person’s beneficial interest without proper consideration, gift tax may arise.
  • What to prepareFamily relationships, the assets and the arrangements for beneficiaries.

Next steps

  1. First list the assets to be managed and each family member’s role

Already an owner, changing the name

  • What to compareWhere moving the property to a company or to family members involves a transfer of title, transfer registration and tax follow; work out the overall cost before you decide.
  • CostsRegistration and licence tax (登録免許税) on a transfer of land is 2% under the standard rule (1.5% until 31 March 2029 where the conditions are met) and 2% on buildings, normally calculated on the value in the fixed asset tax ledger. Professional fees are additional.

Next steps

  1. Have the registration details and evidence of acquisition cost ready

Sources: National Tax Agency – determining resident status, beneficial interests in trusts, registration and licence tax / Ministry of Finance – trust registration. Checked 29 October 2026.

02 · SERVICE

What do the professionals compare?

Who charges what

What the Reader Desk does at no charge

Establishes what you need, sets it out in a written brief, shortlists and introduces professionals, and follows up until the introduction is made.

Professional fees

Quoted by the certified tax accountant, judicial scrivener or lawyer handling the matter once they understand your situation. If you engage them, you contract with, pay and receive receipts from them directly.

How payments flow

Zagdim does not charge readers a matching fee and does not handle payments for professional services. Providers quote case by case, and you contract with and pay the provider directly.

  1. 01Assessing the purpose of holding

    Confirms whether the need is own use, letting, several funders or succession.

  2. 02Tax comparison

    A certified tax accountant (税理士, zeirishi) compares the filing and transfer tax burden on the basis of your actual income and status.

  3. 03Review of the legal arrangement

    A lawyer (弁護士, bengoshi) confirms authority, liability and conflicts of interest.

  4. 04Confirming the registration plan

    A judicial scrivener (司法書士) checks which registrations apply and the documents needed.

03 · CASES

What should you check before changing the registered name?

In every caseThe overall cost must be calculated before the name is changed; the tax comparison must not be left until after the transfer.

A sunlit apartment living room in Japan with wooden floor, sofa and round table
Interior of a Japanese home
Documents sorted with coloured clips beside a pair of glasses on a desk
Title and transaction documents

04 · SERVICE PROCESS

From comparison to registration: who does each step?

Compare cost and liability first; the name and registration are dealt with only once that is confirmed.

English or JapaneseOther languages on request
  1. Confirm the assets and the family’s aims

    You set out the intended use, who is funding the purchase and your family plans.

  2. Compare tax and liability

    The certified tax accountant compares the tax burden; the lawyer confirms authority and liability.

  3. Decide the name and the legal documents

    You decide on the structure; the professionals draw up the documents.

  4. Complete the registrations and filings required

    The judicial scrivener handles registration; the certified tax accountant deals with tax filings.

Not included

  • A promise of a specific tax saving
  • Day-to-day company bookkeeping
  • Ongoing administration of a trust
  • Immigration applications not included in the engagement

What you need to prepare

  • A schedule of assets and liabilities
  • Identity, address and tax records
  • Family relationships and who contributes funds
  • Acquisition cost and existing contracts

05 · TIME

How long does the assessment take, and what does it depend on?

The time needed depends on whether the asset, family and tax information is complete. Where company or trust documents are involved, progress on those is confirmed separately.

What you can do in advance: put together a schedule of assets and liabilities, your identity and address documents and any existing contracts.

06 · FEES

How are the costs of comparison and implementation made up?

Professional and service fees

  • Ownership structure and tax assessmentQuoted once your situation is understood(Depends on the assets and your status.)
  • Company formation or trust documentsQuoted once your situation is understood(Itemised once the structure is decided.)
  • Taxes and fees on transferAs estimated and quoted by the professional handling the matter(Calculated according to whether the transfer is by sale, gift or trust; the tax is assessed under the law.)
  • Zagdim Reader DeskFree of charge(Consultation, clarifying what you need and shortlisting professionals)

Professional fees are quoted item by item according to the scope of the assessment and the structure chosen: the tax comparison, company formation or trust documents, and registration are each charged separately. Taxes and fees on transfer are calculated under the law according to the method used and are listed separately. Quotes, contracts and payments are handled by the professional concerned.

07 · EXPERTS & PROFESSIONALS

Which Japanese professionals are involved?

Depending on the case, different Japanese professionals are involved.

Certified tax accountant

税理士 · zeirishi

Analyses the tax consequences of holding, income and transfer.

Judicial scrivener

司法書士 · shihō shoshi

Checks company or property registrations and files them on your behalf.

Lawyer

弁護士 · bengoshi

Reviews legal authority, liability and the arrangement.

MATCHING

How Zagdim shortlists the right professionals

What you need
Zagdim Reader Desk
  • Clarifying the need
  • Matching providers
  • Follow-up at key points
The right professional

Zagdim Reader Desk

Establishes what you need · shortlists and introduces · follows up

No charge to readers

Professionals in Japan

Professional advice and handling

Quote · contract · payment · receipt

Can a professional be arranged to compare ownership structures?

  1. You tell the Reader DeskWhere the property is, the structures you are considering and your family situation
  2. The Reader Desk checksWhether a certified tax accountant can be arranged, with a judicial scrivener or lawyer found separately where needed
  3. The Reader Desk repliesIf it can be arranged, we say which kind of professional will take it on. If no suitable provider is available for now, we say so plainly

08 · CONSULTATION

What happens next?

Zagdim Reader DeskFirst understand the situation, then shortlist the right professionals

Four steps after you get in touch

  1. Contact the Reader DeskArrange a call by WhatsApp or email.
  2. A written briefThe Reader Desk sets out your purpose, assets and family relationships. Once you confirm it, you agree to the introduction.
  3. Introduction to a suitable professionalBefore the introduction, the written quote, out-of-pocket costs and conditions for extra charges are confirmed with the provider.
  4. Quote and engagementYou read the quote and decide whether to engage. You contract with and pay the provider directly.

Before you get in touch, think through your purpose in buying (own use, letting or succession), who is funding the purchase and how long you expect to hold, and whether you already own the property.

The Zagdim Reader Desk handles contact and follow-up.

Send us your details

The more you tell us, the better the Zagdim Reader Desk understands your situation before we speak.

09 · FAQ

Property ownership structures in Japan: common questions

Does holding through a company always save tax?

Not necessarily. The costs of company formation, bookkeeping, tax filing and a later sale must all be compared together.

Is a foreign national always a non-resident?

Not necessarily. Residence status for income tax is judged on facts such as domicile and place of residence, not on nationality alone.

Is a trust the same as a gift to family?

Not necessarily. A trust must distinguish the person who manages from the beneficiary. If someone acquires another person’s beneficial interest without proper consideration, gift tax may arise.

Is moving a property you already own into a company just a change of name?

No. Where a move to company ownership involves a transfer of title, the registration, tax and related costs must be assessed first.

What is a trust mainly for?

Managing specified assets as agreed. The roles and the purpose of the management must be clear.

How is the cost established when a property is sold after succession?

On a sale after inheritance or gift, the acquisition cost and acquisition date of the previous owner are in principle carried over.

Compare the cost of holding first, then decide the registered name.

Book a free 20-minute call

The relevant applications are received and examined by the Legal Affairs Bureau and the tax office, and official fees follow the current notices of the Japanese authorities. Quotes, contracts, payments and receipts for professional services are handled by the professional concerned; neither the Zagdim Reader Desk nor the professionals guarantee that any application or review will succeed. This page is general information and is not legal or tax advice. Information checked to 29 October 2026.

Photographs of institutions (Wikimedia Commons): former main building of the Ministry of Justice, Kasumigaseki, Tokyo, Kakidai (CC BY-SA 4.0); Ministry of Finance building, home of the National Tax Agency, Kasumigaseki, Tokyo, っ (CC BY-SA 3.0)