1. Registration and license tax

Base is the fixed asset assessed value. Land ownership transfer by sale uses a reduced 1.5% rate through March 31, 2026 (statutory 2.0%). Residential building ownership transfer for self-occupancy is 0.3% through March 31, 2027, subject to conditions such as 50 m²+ floor area and registration within 1 year. Mortgage registration for housing loans is 0.1% through March 31, 2027. 

2. Real estate acquisition tax

Statutory 4%, but 3% for housing and land through March 31, 2027. New homes deduct ¥12,000,000 from the assessed value; existing homes can deduct the same amount under the special measure. Residential land uses 1/2 of the assessed value as the tax base through March 31, 2027. Payment is made upon receiving a prefectural tax notice after acquisition. 

3. Stamp duty on the sale contract

For a ¥35,000,000 contract, the reduced stamp duty is ¥20,000 (reduction in force through March 31, 2027). 

Example case

Assume land assessed ¥8,000,000, building assessed ¥12,000,000, housing loan ¥25,000,000, and contract price ¥35,000,000. Registration tax totals ¥181,000 (1.5% land transfer ¥120,000, 0.3% building transfer ¥36,000, 0.1% mortgage ¥25,000). Acquisition tax is ¥0 on the building after the ¥12,000,000 deduction and ¥120,000 on land (assessed × 1/2 × 3%). Stamp duty is ¥20,000. Grand total ¥321,000. 

Takeaway

Budget these three items using the assessed values and the current reduced rates and deadlines. Meet the 50 m² and within-1-year registration conditions to secure the housing reductions, and plan your closing date to land the 1.5% land transfer rate and 0.1% mortgage rate where applicable.