- Stamp Duty：depending on the contract value starting from ¥200 to ¥540,000
- REGISTRATION AND LICENSE TAX (登録免許税)
|Category||Tax Rate for Registration (Reg.)||Reducing Measures*|
|New Residence||Land||Assessed Value* x 2.0% (Reg. of Ownership Transfer)||x 1.5%|
|Building||Assessed Value x 0.4% (Reg. of Ownership Retention)||x 0.15%|
|Pre-owned Residence||Land||Assessed Value x 2.0% (Reg. of Ownership Transfer)||x 1.5%|
|Building||Assessed Value x 2.0% (Reg. of Ownership Transfer)||x 0.3%|
|Establishing a mortgage||Claim Amount x 0.4% (Reg. of Establishing Mortgage)||x 0.1%|
- Withholding Tax：all income derived from Japan are subjected to withholding tax of 20.42%.
- Acquisition Tax : A one-time acquisition tax of 1.5% of the government valuation of the land and 3% of the value of the building.
- Agents Fees (仲介手数料) : 3% +¥60,000+ Consumption Tax
- Judicial Scrivener Fees (司法書士手数料) : at least ¥100,000 depending on the size of the property