税金にまつわる様々な疑問をよしこ先生がわかりやすく解説

Taxes You, Resident or Non-Resident, Buy Real Estate in Japan.

～ Introducing Participants ～

 

よしこ先生/Yoshiko
よしこ先生/Yoshiko
Today, I am going to talk about what happens when you buy real estate in Japan from the Japanese tax point of view.
Masato, my staff Hikaru’s uncle, and Paul, his son-in-law, are joining in this information meeting today.

Masato is a retired engineer and considering his first real estate investment.
Paul is living in the US but also interested in buying real estate in Japan.
Masato, Paul, please introduce yourself to my website viewers in front of PC screens now.

まさと/Masato
まさと/Masato
Let me introduce myself first.  Hello, everyone. I am Masato and I am looking forward to learning Japanese fundamental real estate related taxes today.

ポール/Paul
ポール/Paul
Hello, everyone. I am Paul.  I am a US citizen living in the US but right now I am visiting my Japanese wife’s family.  I am planning to purchase land in a resort area in Japan for now and will probably build a house to rent out some time later.

 

Ⅰ. Registration and License Tax (Touroku Menkyo Zei / 登録免許税).

よしこ先生/Yoshiko
よしこ先生/Yoshiko
When people buy real estate in Japan, they generally register their ownership of the real estate.  This official registration system is called Touki (登記) which is governed by the Legal Affairs Bureau.
The actual Touki procedures can be carried by the new owner or Shihou-Shoshi (司法書士, Licensed Solicitors).  If you ask Shihou-Shoshi to do your Touki, they pay Touroku Menkyo Zei on your behalf when they complete the Touki procedure, then charge you the amount of Touroku Menkyo Zei with their fees.

The amount of Touroku Menkyo Zei is computed as below.
Assessed value of acquired real estate (*1)×　20／1000 (*2)
*1 ) You can obtain the information from the municipal government
*2)  Favorable rate can be applied for buildings of residential usage under certain conditions.

 

まさと/Masato
まさと/Masato
What is the assessed value in the above calculation ?
Who assesses my property?
Is it different from the purchase price?.
よしこ先生/Yoshiko
よしこ先生/Yoshiko
The assessed value here is the 固定資産税評価額　(Koteishisan-Zei Hyouka-Gaku) assessed by the municipal government of your real estate location.  It is not the same amount as your purchase price and it is generally said around 70% to 80% of the market price.  However, please do not forget that general is general; it really varies and no one can tell you exactly how much until the municipal government officially determines it.
ポール/Paul
ポール/Paul
Where can I find the Koteishisan-Zei Hyouka-Gaku?  Can we call the municipal government to ask it?
よしこ先生/Yoshiko
よしこ先生/Yoshiko
No, you cannot.  Since Koteishisan-Zei Hyouka-Gaku is important information about private properties, you cannot just ask it on the phone.

まさと/Masato
まさと/Masato
Paul, I can answer it because I have its experience.
Once Koteishisan-Zei Hyouka-Gaku is determined by the municipal government, you can find it in the 固産税評価証明書（Koteishisan-Zei Hyouka-Shoumei-Sho, a Certificate of Koteishisan Zei Hyouka.) issued by the municipal government.
By the way, the owner can apply to issue the certificate but no one else can.  So, you must prepare a proxy form to assign your agent regarding this matter if you do not want to handle the application procedures for the certificate by yourself and ask someone else to do it.

よしこ先生/Yoshiko
よしこ先生/Yoshiko
That is right.  Thank you, Masato.

I still need to tell you about Registration and License Tax and Real Estate Tax, but it is enough for today.  These will be explained tomorrow.

 

Ⅱ. Registration and License Tax (Touroku Menkyo Zei / 登録免許税).

 

Ⅲ. Real Estate Tax (Koteishisan-Zei / 固定資産税)

 

 

 

Useful Links.

国税庁　The National Tax Agency of Japan (https://www.nta.go.jp/taxes/shiraberu/taxanswer/inshi/7191.htm)
司法書士会 Shihou-Shoshi Association　(https://www.shiho-shoshi.or.jp/global/english/)
法務局　不動産登記　The Legal Affairs Bureau　(http://houmukyoku.moj.go.jp/homu/static/goannai_index_fudousan.html)

When you did 登記（Touki）for Real Estate, you have to pay 登録免許税（Touroku Menkyo Zei）

You have to pay 登録免許税（Touroku Menkyo Taxeiei) with Touki procedure.
The tax rate is 20/1000 of 固定資産税評価額（Koteishisan-Zei Hyouka-Gaku）.
A favorable rate can be available for houses or buildings of residential usage.

Thank you。
ご質問、事例記事リクエストを受け付けております。お気軽にお問い合わせ下さい。

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