What is the 30 million JPY primary residence special deduction?

Selling your primary home allows you to deduct up to 30,000,000 JPY from net capital gains regardless of ownership duration, often eliminating tax entirely.

What if the original purchase invoice is lost?

If historical acquisition records are missing, statutory rules allow utilizing a deemed acquisition cost equal to 5% of the gross sale price.

JapanUpdated for 2026Finance

Japan Real Estate Capital Gains Tax Calculator 2026 (Joudo Shotokuzei)

Calculate Japanese capital gains taxes on property sales comparing Short-Term (39.63% for <=5 years) vs. Long-Term (20.315% for >5 years) with the 30 Million JPY Primary Residence Tax Exemption.

Property Taxes & Fees Income Tax & Brackets Investment Returns

Calculated Result

Total Capital Gains Tax Due

¥0

Net Retained Cash from Sale

¥43,500,000

Calculator Inputs

Property Sale Price

Quick select:

Original Acquisition Cost (Net of Depreciation)

Quick select:

Selling Costs (Brokerage, Stamp Duty, Demolition)

Quick select:

Holding Period (as of Jan 1 of sale year)

Apply 30 Million JPY Primary Home Exemption

Total Capital Gains Tax Due

¥0

Net Retained Cash from Sale

¥43,500,000

Taxable Net Gain (After Relief)

¥0

Gross Realized Capital Gain

¥13,500,000

30M JPY Home Exemption

¥13,500,000

The 30M JPY exemption fully offsets the gain; capital gains tax is reduced to 0 JPY.

Sale Proceeds Distribution

Net Retained Cash

¥43,500,000(100%)

Capital Gains Tax

¥0(0%)

Under Act on Special Tax Measures Art. 31, 32 & 35. The 5-year ownership threshold is determined as of January 1 of the sale year. 30M JPY relief cannot be combined with mortgage tax credits.

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: 租税特別措置法第31条 (長期譲渡所得20.315%) 及び第32条 (短期譲渡所得39.63%) 並びに第35条 (居住用財産の3,000万円特別控除)Last Verified: 2026-09-03

Calculation Methodology

Taxable Gain = Sale Price - (Acquisition Cost + Selling Costs) - 30M JPY Primary Home Exemption. Tax Rate: 39.63% (<=5 yrs) or 20.315% (>5 yrs).

Frequently Asked Questions

Measured as of January 1 of the calendar year in which the sale takes place. Properties owned for 5 years or less pay 39.63% tax; over 5 years pay 20.315%.

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Japan

Japan Real Estate Capital Gains Tax Calculator 2026 (Joudo Shotokuzei)

Calculator Inputs

Sale Proceeds Distribution

Calculation Methodology

Frequently Asked Questions

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