Acquisition tax (est.)
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Building
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Land
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* This is an estimate based on standard rules. Actual tax depends on the assessed value and eligibility. Confirm the exact amount with the prefectural tax office or a tax accountant.
What is the acquisition tax?
Real-estate acquisition tax (不動産取得税) is a one-off prefectural tax charged when you acquire land or a building. The base is not the purchase price but the fixed-asset-tax assessed value, typically around 60–70% of market value. A tax notice arrives from the prefecture roughly six months to a year after acquisition.
Rates and tax base
The standard rate is 4%, but special measures apply the reduced rates below (through 31 Mar 2027). Residential land (宅地) is also assessed at half of its value.
| Category | Rate |
|---|---|
| Land | 3% |
| Residential building | 3% |
| Non-residential building | 4% |
Main reliefs
Homes meeting the requirements get a deduction from the tax base. A new home (floor area 50–240㎡) gets a ¥12,000,000 deduction. For a used home the deduction depends on the construction year — ¥12,000,000 from April 1997, tapering down for older buildings. Residential land also receives a land relief (the larger of ¥45,000 or a set formula) subtracted from the computed tax.
How to use
What you'll learn: Estimate real-estate acquisition tax with reliefs applied, from the type, assessed value and floor area.
- Enter the property type, assessed value and floor area.
- Choose and adjust the options shown.
- Read off the acquisition tax with reliefs applied.
FAQ
What is the tax rate?
The statutory rate is 4%, but land and homes are generally reduced to 3% (watch special-measure deadlines). Residential land can also have its tax base halved.
How do I qualify for the housing reduction?
Homes meeting size conditions get a deduction from the assessed value (the amount differs for new vs. used). Check your prefecture's criteria.
Is the tax base the purchase price?
No. It is the fixed-asset-tax assessed value, which differs from the purchase or construction price.
When do I pay?
Via a tax notice that arrives roughly six months to a year after acquisition (normally a single payment).