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Buying a home in Japan costs more than the price. The buyer pays registration and license tax (登録免許税) to register the land, the building and the lender's mortgage, a judicial scrivener (司法書士) to file those registrations, stamp tax (印紙税) on the contracts and, a few months later, the prefecture's real estate acquisition tax (不動産取得税). Most of these taxes are charged on the assessed value (固定資産税評価額) the city records for the land and the building, not on the price. On a resale, buyer and seller each pay their own broker, up to a fee the law caps. Each default below names its law or notice, the article and the date it was last checked, or is marked as market practice. Law names stay in Japanese so you can find the official text.

Legal sources
ItemDocumentProvisionLast verifiedLink
Registration and license tax (登録免許税): landSource: 措法Provision: 第72条Last verified: Oct 8, 2026Applies up to and including Mar 31, 2029Read the text (opens in a new tab)
Registration and license tax (登録免許税): buildingSource: 措法Provision: 第73条Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Read the text (opens in a new tab)
Registration and license tax (登録免許税): buildingSource: 措法Provision: 第72条の2Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Read the text (opens in a new tab)
Registration and license tax (登録免許税): mortgageSource: 措法Provision: 第75条Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): landSource: 地法Provision: 附則第11条の2 第1項Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Default value. Ask your lender or tax office for the figure that applies to you.Read the text (opens in a new tab)
Stamp tax (印紙税): sale contract, buyer's copySource: 印紙税法 (Stamp Tax Act) 別表第一 第1号文書; 措法Provision: 措法 第91条; bands up to 100,000: 印紙税法 別表第一 第1号 (no reduction)Last verified: Oct 9, 2026Applies up to and including Mar 31, 2027Read the text (opens in a new tab)
Stamp tax (印紙税): loan contractSource: 印紙税法Provision: 別表第一 第1号の3文書Last verified: Oct 9, 2026Read the text (opens in a new tab)
Brokerage fee, your brokerSource: 宅地建物取引業法 (Real Estate Brokerage Act) 第46条; 昭和45年建設省告示第1552号, last amended by 令和6年国土交通省告示第949号 (2024-06-21, in force 2024-07-01)Provision: 告示 第二Last verified: Oct 8, 2026Read the text (opens in a new tab)
Judicial scrivener (司法書士)Market convention, no legal documentLast verified: Oct 8, 2026
Lender's feesMarket convention, no legal documentLast verified: Oct 8, 2026
Fire insuranceMarket convention, no legal documentLast verified: Oct 8, 2026
Fixed asset tax (固定資産税): your share of the yearMarket convention, no legal documentLast verified: Oct 8, 2026
Loan at a floating rate: years between payment changes (5-year rule and 125 % rule)Market convention, no legal documentLast verified: Oct 8, 2026
Loan at a floating rate: largest payment rise at a reset (5-year rule and 125 % rule)Market convention, no legal documentLast verified: Oct 8, 2026
Full-term fixed-rate loan (全期間固定): largest loanSource: 住宅金融支援機構, conditions of its long-term fixed-rate loanProvision: 借入額Last verified: Oct 8, 2026Read the text (opens in a new tab)
Full-term fixed-rate loan (全期間固定): higher rate above this loan-to-valueSource: 住宅金融支援機構, conditions of its long-term fixed-rate loanProvision: 融資率Last verified: Oct 8, 2026Read the text (opens in a new tab)
Prepayment penaltyMarket convention, no legal documentLast verified: Oct 8, 2026
Maximum debt-to-income ratio (DTI), on gross incomeMarket convention, no legal documentLast verified: Oct 8, 2026
Usual maximum loan-to-value (LTV)Market convention, no legal documentLast verified: Oct 8, 2026
Registration and license tax (登録免許税): standard rate, landSource: 登録免許税法 (Registration and License Tax Act)Provision: 別表第一 一(二)ハLast verified: Oct 8, 2026Read the text (opens in a new tab)
Registration and license tax (登録免許税): standard rate, building transferSource: 登免法Provision: 別表第一 一(二)ハLast verified: Oct 8, 2026Read the text (opens in a new tab)
Registration and license tax (登録免許税): standard rate, first registration of a buildingSource: 登免法Provision: 別表第一 一(一)Last verified: Oct 8, 2026Read the text (opens in a new tab)
Registration and license tax (登録免許税): standard rate, mortgageSource: 登免法Provision: 別表第一 一(五)Last verified: Oct 8, 2026Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): standard rateSource: 地方税法 (Local Tax Act)Provision: 第73条の15Last verified: Oct 8, 2026Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): residential land taxed on half its valueSource: 地法Provision: 附則第11条の5 第1項Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): smallest reduction for land under a homeSource: 地法Provision: 第73条の24Last verified: Oct 8, 2026Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): deduction for a homeSource: 地法Provision: 第73条の14 第1項 (new), 第3項 (resale)Last verified: Oct 8, 2026Default value. Ask your lender or tax office for the figure that applies to you.Read the text (opens in a new tab)
Real estate acquisition tax (不動産取得税): values below which no tax is dueSource: 地法Provision: 第73条の15の2Last verified: Oct 8, 2026Default value. Ask your lender or tax office for the figure that applies to you.Read the text (opens in a new tab)
Brokerage fee: cap on a low-priced homeSource: 宅地建物取引業法 (Real Estate Brokerage Act) 第46条; 昭和45年建設省告示第1552号, last amended by 令和6年国土交通省告示第949号 (2024-06-21, in force 2024-07-01)Provision: 第七, 第八 ("三十万円の1.1倍に相当する金額を超えてはならない")Last verified: Oct 8, 2026Read the text (opens in a new tab)
Tax base cut down to the ¥1,000Source: 国税通則法 (Act on General Rules for National Taxes); 地法Provision: 国税通則法 第118条 第1項; 地法 第20条の4の2 第1項Last verified: Oct 9, 2026Default value. Ask your lender or tax office for the figure that applies to you.
Tax amount cut down to the ¥100Source: 国税通則法 (Act on General Rules for National Taxes); 地法Provision: 国税通則法 第119条 第1項; 地法 第20条の4の2 第3項Last verified: Oct 9, 2026Default value. Ask your lender or tax office for the figure that applies to you.
Fixed asset tax (固定資産税): standard rate per yearSource: 地法Provision: 第350条 第1項Last verified: Oct 8, 2026Read the text (opens in a new tab)
Residential land relief (住宅用地の特例): fixed asset tax, first 200 m² per homeSource: 地法Provision: 第349条の3の2 第2項Last verified: Oct 8, 2026Read the text (opens in a new tab)
Residential land relief (住宅用地の特例): fixed asset tax, land above 200 m² per homeSource: 地法Provision: 第349条の3の2 第1項Last verified: Oct 8, 2026Read the text (opens in a new tab)
Fixed asset tax (固定資産税): reduction for a new homeSource: 地法Provision: 附則第15条の6Last verified: Oct 8, 2026Default value. Ask your lender or tax office for the figure that applies to you.Read the text (opens in a new tab)
City planning tax (都市計画税): rate per yearSource: 地法Provision: 第702条 第1項, 第702条の4 (limit 0.3 %)Last verified: Oct 8, 2026Read the text (opens in a new tab)
City planning tax (都市計画税): highest rate a city may setSource: 地法Provision: 第702条の4Last verified: Oct 8, 2026Read the text (opens in a new tab)
Residential land relief (住宅用地の特例): city planning taxSource: 地法Provision: 第702条の3Last verified: Oct 8, 2026Read the text (opens in a new tab)
Management fee and repair reserve (管理費・修繕積立金) per monthMarket convention, no legal documentLast verified: Oct 8, 2026
Fire insurance per yearMarket convention, no legal documentLast verified: Oct 8, 2026
Consumption tax (消費税) on rent: none on letting a homeSource: 消費税法Provision: 第6条 第1項, 別表第二 第13号Last verified: Oct 8, 2026Read the text (opens in a new tab)
Income tax on rent, example rateMarket convention, no legal documentLast verified: Oct 8, 2026
Tax threshold for rental income: noneMarket convention, no legal documentLast verified: Oct 8, 2026
Seller's brokerage fee on a later saleSource: 昭和45年建設省告示第1552号Provision: 第二Last verified: Oct 8, 2026Read the text (opens in a new tab)
Home sale special deduction (3,000万円特別控除)Source: 措法Provision: 第35条Last verified: Oct 8, 2026Read the text (opens in a new tab)

Rules specific to Tokyo (23 wards)

Rules specific to Tokyo (23 wards)
ItemDocumentProvisionLast verifiedLink
Fixed asset tax (固定資産税): standard rate per yearSource: 東京都都税条例 (Tokyo Metropolitan Tax Ordinance); 地法 第734条Last verified: Oct 8, 2026Read the text (opens in a new tab)
City planning tax (都市計画税): rate per yearSource: 東京都都税条例 (Tokyo Metropolitan Tax Ordinance); 地法 第734条Last verified: Oct 8, 2026Read the text (opens in a new tab)
City planning tax (都市計画税): Tokyo's extra relief on small residential plotsSource: 東京都都税条例 附則Last verified: Oct 8, 2026Applies up to and including Mar 31, 2027Default value. Ask your lender or tax office for the figure that applies to you.Read the text (opens in a new tab)