Registration and license tax (登録免許税): land Source: 措法 措法 Provision: 第72条 第72条 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2029 Read the text (opens in a new tab) Registration and license tax (登録免許税): building Source: 措法 措法 Provision: 第73条 第73条 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2027 Read the text (opens in a new tab) Registration and license tax (登録免許税): building Source: 措法 措法 Provision: 第72条の2 第72条の2 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2027 Read the text (opens in a new tab) Registration and license tax (登録免許税): mortgage Source: 措法 措法 Provision: 第75条 第75条 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2027 Read the text (opens in a new tab) Real estate acquisition tax (不動産取得税): land Source: 地法 地法 Provision: 附則第11条の2 第1項 附則第11条の2 第1項 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2027 Default 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 copy Source: 印紙税法 (Stamp Tax Act) 別表第一 第1号文書; 措法 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) 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, 2026 Oct 9, 2026 Applies up to and including Mar 31, 2027 Read the text (opens in a new tab) Stamp tax (印紙税): loan contract Source: 印紙税法 印紙税法 Provision: 別表第一 第1号の3文書 別表第一 第1号の3文書 Last verified: Oct 9, 2026 Oct 9, 2026 Read the text (opens in a new tab) Brokerage fee, your broker Source: 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) 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 告示 第二 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Judicial scrivener (司法書士) Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Lender's fees Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Fire insurance Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Fixed asset tax (固定資産税): your share of the year Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Loan at a floating rate: years between payment changes (5-year rule and 125 % rule) Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Loan at a floating rate: largest payment rise at a reset (5-year rule and 125 % rule) Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Full-term fixed-rate loan (全期間固定): largest loan Source: 住宅金融支援機構, conditions of its long-term fixed-rate loan 住宅金融支援機構, conditions of its long-term fixed-rate loan Provision: 借入額 借入額 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Full-term fixed-rate loan (全期間固定): higher rate above this loan-to-value Source: 住宅金融支援機構, conditions of its long-term fixed-rate loan 住宅金融支援機構, conditions of its long-term fixed-rate loan Provision: 融資率 融資率 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Prepayment penalty Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Maximum debt-to-income ratio (DTI), on gross income Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Usual maximum loan-to-value (LTV) Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Registration and license tax (登録免許税): standard rate, land Source: 登録免許税法 (Registration and License Tax Act) 登録免許税法 (Registration and License Tax Act) Provision: 別表第一 一(二)ハ 別表第一 一(二)ハ Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Registration and license tax (登録免許税): standard rate, building transfer Source: 登免法 登免法 Provision: 別表第一 一(二)ハ 別表第一 一(二)ハ Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Registration and license tax (登録免許税): standard rate, first registration of a building Source: 登免法 登免法 Provision: 別表第一 一(一) 別表第一 一(一) Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Registration and license tax (登録免許税): standard rate, mortgage Source: 登免法 登免法 Provision: 別表第一 一(五) 別表第一 一(五) Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Real estate acquisition tax (不動産取得税): standard rate Source: 地方税法 (Local Tax Act) 地方税法 (Local Tax Act) Provision: 第73条の15 第73条の15 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Real estate acquisition tax (不動産取得税): residential land taxed on half its value Source: 地法 地法 Provision: 附則第11条の5 第1項 附則第11条の5 第1項 Last verified: Oct 8, 2026 Oct 8, 2026 Applies up to and including Mar 31, 2027 Read the text (opens in a new tab) Real estate acquisition tax (不動産取得税): smallest reduction for land under a home Source: 地法 地法 Provision: 第73条の24 第73条の24 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Real estate acquisition tax (不動産取得税): deduction for a home Source: 地法 地法 Provision: 第73条の14 第1項 (new), 第3項 (resale) 第73条の14 第1項 (new), 第3項 (resale) Last verified: Oct 8, 2026 Oct 8, 2026 Default 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 due Source: 地法 地法 Provision: 第73条の15の2 第73条の15の2 Last verified: Oct 8, 2026 Oct 8, 2026 Default 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 home Source: 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) 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") 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, 2026 Oct 8, 2026 Read the text (opens in a new tab) Tax base cut down to the ¥1,000 Source: 国税通則法 (Act on General Rules for National Taxes); 地法 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 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, 2026 Oct 9, 2026 Default value. Ask your lender or tax office for the figure that applies to you. Tax amount cut down to the ¥100 Source: 国税通則法 (Act on General Rules for National Taxes); 地法 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 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, 2026 Oct 9, 2026 Default 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 year Source: 地法 地法 Provision: 第350条 第1項 第350条 第1項 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Residential land relief (住宅用地の特例): fixed asset tax, first 200 m² per home Source: 地法 地法 Provision: 第349条の3の2 第2項 第349条の3の2 第2項 Last verified: Oct 8, 2026 Oct 8, 2026 Read 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 home Source: 地法 地法 Provision: 第349条の3の2 第1項 第349条の3の2 第1項 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Fixed asset tax (固定資産税): reduction for a new home Source: 地法 地法 Provision: 附則第15条の6 附則第15条の6 Last verified: Oct 8, 2026 Oct 8, 2026 Default 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 year Source: 地法 地法 Provision: 第702条 第1項, 第702条の4 (limit 0.3 %) 第702条 第1項, 第702条の4 (limit 0.3 %) Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) City planning tax (都市計画税): highest rate a city may set Source: 地法 地法 Provision: 第702条の4 第702条の4 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Residential land relief (住宅用地の特例): city planning tax Source: 地法 地法 Provision: 第702条の3 第702条の3 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Management fee and repair reserve (管理費・修繕積立金) per month Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Fire insurance per year Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Consumption tax (消費税) on rent: none on letting a home Source: 消費税法 消費税法 Provision: 第6条 第1項, 別表第二 第13号 第6条 第1項, 別表第二 第13号 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Income tax on rent, example rate Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Tax threshold for rental income: none Market convention, no legal document Last verified: Oct 8, 2026 Oct 8, 2026 Seller's brokerage fee on a later sale Source: 昭和45年建設省告示第1552号 昭和45年建設省告示第1552号 Provision: 第二 第二 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab) Home sale special deduction (3,000万円特別控除) Source: 措法 措法 Provision: 第35条 第35条 Last verified: Oct 8, 2026 Oct 8, 2026 Read the text (opens in a new tab)