1. Core Rates and Deadline

The statutory rate is 4% on buildings, but qualifying housing and land are reduced to 3% through March 31, 2027. The tax base is the fixed asset assessed value, not the purchase price. 

2. Housing Relief

New housing deducts JPY 12,000,000 from the tax base (some prefectures apply JPY 13,000,000 for certified long-life quality homes), then 3% applies to the remainder. Existing homes deduct the same amount as at new-build. 

3. Land Relief (Two Steps)

Step one halves the assessed base (1/2) through March 31, 2027. Step two subtracts from the land tax the greater of JPY 45,000 or **(land unit value per m² × floor area × 2 up to 200 m²) × 3%. This often zeroes out the land tax. 

4. Filing and Payment Timeline

File with the prefectural tax office after acquisition (within 60 days in most areas; 30 days in Tokyo). Bills typically arrive 3–6 months after registration, with payment due roughly one month after arrival. 

5. Worked Example (acquired in 2025, existing detached home)

Assumptions

Building assessed value JPY 18,000,000, land JPY 10,000,000, land area 80 m², floor area 60 m².

Building

Tax base 18,000,000 − 12,000,000 = 6,000,000; tax 6,000,000 × 3% = JPY 180,000.

Land (step one)

Tax base 10,000,000 × 1/2 = 5,000,000; initial tax 5,000,000 × 3% = JPY 150,000.

Land (step two reduction)

Option A JPY 45,000.

Option B (5,000,000 ÷ 80) × (60 × 2) × 3% = 62,500 × 120 × 3% = JPY 225,000.

Use the higher JPY 225,000; land tax becomes 0.

Total

Acquisition tax JPY 180,000. 

6. Takeaway

For housing, plan around the JPY 12M base deduction; for land, combine the 1/2 base rule with the JPY 45,000 vs. unit-value formula and use the larger reduction. Map filing deadlines and the billing window to manage cash flow and negotiations confidently.