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Japan Real Estate Acquisition Tax Calculator 2026 (Fudousan Shutokuzei)

Calculate Japanese Real Estate Acquisition Tax for land and residential property, incorporating statutory 3% reduced tax rates, 50% land valuation relief, and up to 13M JPY new home tax exemptions.

Calculated Result

Total Acquisition Tax Due

¥315,000

Statutory Relief Tax Savings

¥1,045,000

Calculator Inputs

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Total Acquisition Tax Due

¥315,000

Statutory Relief Tax Savings

¥1,045,000

Building Acquisition Tax

¥60,000

Land Acquisition Tax

¥255,000

Building Tax Credit

¥12,000,000

Building vs Land Tax Distribution

Building Tax
¥60,000(19%)
Land Tax
¥255,000(81%)

Calculated under Local Tax Act Art. 73 residential relief provisions (3% rate vs 4% statutory). Requires floor area between 50 and 240 square meters.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 地方税法第73条 (不動産取得税の課税標準・税率特例3%・住宅用地1/2特例及び新築住宅1,200万円控除特例)Last Verified: 2026-09-03

Calculation Methodology

Land Tax = (Land Valuation × 1/2) × 3% - Credits; Building Tax = Max(Building Valuation - 12M JPY, 0) × 3%.

Frequently Asked Questions

Yes. Newly built homes qualify for a 12 million JPY deduction from building valuation (13 million for long-life housing), frequently reducing building tax to zero for standard homes.

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