Guide
Buying costs in Japan: what you pay on top of the price
The price on a Japanese listing is the price of the home. Here is every cost added when you buy, how each one is worked out, and what you keep paying once you own it.
The short answer
On top of the price, buyers in Japan pay stamp duty on the sale contract, registration tax and a judicial scrivener’s fee to register ownership, and real estate acquisition tax some time after the purchase. They also repay the seller a share of the year’s property tax, and pay a brokerage fee unless they buy directly from the seller.
What the listed price includes
Consumption tax (10%) is charged on a building sold by a business, not on land, and where it applies it is part of the price you see. When a private owner sells their own home, no consumption tax is added.
Everything below is paid on top of the price. The amounts depend on the assessed values of the land and building, the price, whether you borrow and the date, so we do not quote one percentage for every home. Several reduced rates below end on 31 March 2027 unless they are extended.
Costs at contract and handover
These are paid around the day you sign the sale contract and the day the home is handed over and registered in your name.
| Cost | Paid to | How it is worked out | When |
|---|---|---|---|
| Stamp duty (印紙税) | National tax | A fixed amount set by the contract price. For contracts made by 31 March 2027: ¥10,000 for ¥10–50 million, ¥30,000 for ¥50–100 million, ¥60,000 for ¥100–500 million | When the sale contract is signed |
| Registration and licence tax (登録免許税) | National tax | A percentage of the value on the fixed asset tax register, not of the price (for a new building, a value set by the registrar; for a mortgage, the loan amount) | At handover, when ownership is registered |
| Judicial scrivener’s fee (司法書士) | The scrivener who files the registration | Set by each scrivener; ask for a quote | At handover |
| Brokerage fee (仲介手数料) | The agent | Capped by law. None when you buy directly from the seller | As agreed with the agent |
| Share of the year’s property tax | The seller | Usually split by the number of days, as agreed in the contract | At handover |
Registration tax is based on the assessed value
Registration and licence tax is charged when ownership passes to you. It is calculated on the value recorded on the fixed asset tax register, which is often lower than the market price. A new building that has no value on the register yet is valued by the registrar, and a mortgage is charged on the loan amount.
| What is registered | Rate |
|---|---|
| Land bought by sale | 1.5% if registered by 31 March 2029 (standard rate 2%) |
| Building bought by sale | 2% |
| The building of a home that an individual buys by 31 March 2027 and lives in | 0.3% (the land stays at 1.5%) |
| First registration of a newly built home that an individual acquires by 31 March 2027 and lives in | 0.15% |
| A mortgage for buying a home you live in, by 31 March 2027 | 0.1% of the loan |
These reduced rates are for a home the buyer lives in, shown with a certificate from the municipality attached to the registration. Other conditions include a floor area of 50 m² or more and registering within a year of buying. If you will not live in the home, the standard rates apply.
Real estate acquisition tax comes some time after you buy
Real estate acquisition tax is a prefectural tax charged once on land and buildings you acquire. The prefecture sends the bill after the purchase, so it is easy to leave out of a budget.
The standard rate is 4%. For land and homes acquired by 31 March 2027 it is 3%, and residential land is taxed on half its assessed value. Homes can qualify for a deduction depending on the floor area (40–240 m² for purchases from 1 April 2026, with some exceptions), the age of the building and, for a pre-owned home, whether you live in it.
Filing rules differ by prefecture. In Aichi, for example, a registered home needs a declaration only to claim a reduction, within 60 days of acquiring it.
Brokerage fee, and when there is none
When an agent arranges the sale, the fee is capped by law. For a price above ¥4 million the cap works out at 3% of the price plus ¥60,000, plus consumption tax. For a home of ¥8 million or less, the agent may charge up to ¥330,000 including tax if this is explained and agreed in advance.
When G-House is the seller, you buy directly and there is no brokerage fee. Each listing on this site shows whether G-House is the seller or the agent.
Every year while you own it
The standard rate of fixed asset tax is 1.4% of the assessed value. In the urbanisation areas of municipalities that levy it, city planning tax of up to 0.3% is added. The registered owner on 1 January pays for the whole year, which is why buyers usually repay the seller a share at handover.
An apartment also has a monthly management fee and a contribution to the repair reserve fund. Each apartment on this site shows both, or says when they are still being confirmed.
If you live outside Japan, you appoint a tax representative (納税管理人) in Japan to receive the tax notices and pay on your behalf.
If you live outside Japan
Since 1 April 2026, a non-resident who acquires real estate in Japan must report it to the Minister of Finance through the Bank of Japan within 20 days, whatever the purpose, including a home for your own use. An agent resident in Japan can file the report for you, including online.
From 5 October 2026, any individual registered as the new owner of land or a building gives their nationality when the ownership is registered. A foreign national living abroad usually shows a passport; a Japanese national can show a resident record with their registered domicile, or give their resident record code. The nationality is not shown on the public register.
International transfers can take several days, so agree the payment dates in advance.
Sources (checked 28 September 2026)
Stamp duty: National Tax Agency · Registration tax: National Tax Agency · Acquisition tax: Ministry of Internal Affairs and Communications, Aichi Prefecture (reductions)
Brokerage fee: Ministry of Land, Infrastructure, Transport and Tourism, low-priced homes · Fixed asset tax: MIC · City planning tax: MIC · Tax representative: City of Yokohama
Report by non-residents: Ministry of Finance · Nationality at registration: Ministry of Justice · Consumption tax: National Tax Agency
Common questions
- Do foreign buyers pay different taxes?
- No. The taxes on this page are set by the property, the price and how you use the home, not by nationality. Living abroad changes the paperwork: the report to the Ministry of Finance and a tax representative in Japan.
- Is there a brokerage fee if I buy from G-House?
- Not when G-House is the seller. When G-House acts as the agent for another seller, the legal cap applies.
- Who pays property tax in the year I buy?
- The owner on 1 January receives the bill for the whole year. Buyers usually repay the seller the share from the handover date, as agreed in the contract.
- Can I use the 0.3% registration rate if I will not live in the home?
- No. That rate is for a home the buyer lives in, shown with a certificate from the municipality. Otherwise the standard rate applies.
- Why is there no single total on the listings?
- The main taxes are based on assessed values that differ from the price, and on the date, any loan and how you use the home. We go through the costs for a specific home when you ask.
Ask about a specific home
The amounts depend on the home, so the useful next step is to ask about the one you are considering. We will go through the costs that apply to it.
This article is general information, not legal or tax advice. Confirm your own circumstances with a professional in Japan and in your country of residence. Accurate as of the date shown.
