Tokyo Tool
Acquisition Tax Calculator
Work out the full cost of buying in Japan — Real Estate Acquisition Tax (3%), Registration Tax on land (1.5%) and building (0.3%), 10% consumption tax on new-build buildings, stamp duty and judicial scrivener fees.
¥80,000,000
Typical condo 30-50%; standalone house 50-70%
Up to ¥12M deduction on acquisition tax base (residents only).
Loan amount. Mortgage reg tax = 0.4% of loan.
Total Acquisition Cost
¥82,039,600
Price + ¥2,039,600 fees
Total Fees & Taxes
¥2,039,600
Effective Rate
2.55%
Fees / price
Acquisition Tax
¥1,248,000
3% on assessed value
If you qualify as a first-time buyer (primary residence, size limits apply), you could deduct up to ¥12M from the building's acquisition tax base. Toggle it above to see the saving.
Cost Breakdown
Based on assessed value at ~65% of market price (land ¥20,800,000 / building ¥31,200,000).
Real Estate Acquisition Tax (3%)¥1,248,000
Registration Tax — Land¥312,000
Registration Tax — Building¥93,600
Mortgage Registration Tax¥256,000
Stamp Duty¥30,000
Judicial Scrivener Fee¥100,000
Total fees & taxes¥2,039,600
+ Purchase price¥80,000,000
Total acquisition¥82,039,600
Japan Acquisition Rules
- • Real Estate Acquisition Tax (不動産取得税): 3% residential (reduced through 2027, std 4%). Land base halved by special measure.
- • Registration Tax (登録免許税): 1.5% on land assessed value (reduced), 0.3% on residential building transfer, 0.4% on mortgage amount.
- • Consumption Tax (消費税): 10% on the building portion of new-builds only. Land never. Resale never. This is the big new-vs-resale delta.
- • Stamp Duty (印紙税): Sliding scale — ¥10,000 (¥10-50M), ¥30,000 (¥50-100M), ¥60,000 (¥100-500M).
- • Judicial Scrivener (司法書士): Handles registration; ¥60-150k depending on deal size.
- • Assessed value (固定資産税評価額) is typically 60-70% of market price — the base for most taxes above, not the sticker price.