How is the registration tax paid?

Paid by affixing national revenue stamps (Shuunyuu Inshi) to registration forms submitted to the Legal Affairs Bureau, typically settled through the judicial scrivener (Shihoushoshi).

Does this fee include the judicial scrivener legal service fee?

No. This calculation covers the official statutory national tax. Judicial scrivener legal service fees (typically 50,000 to 150,000 JPY) are billed separately.

JapanUpdated for 2026Finance

Japan Real Estate Registration & License Tax Calculator 2026 (Touroku Menkyozei)

Calculate statutory Japanese title deed Registration and License Taxes payable at the Legal Affairs Bureau for land ownership transfers (1.5%), building title deeds (0.15%), and mortgage registrations (0.1%).

Mortgages & Home Loans Taxes & Duties Property Taxes & Fees

Calculated Result

Total Registration Tax Due

¥318,000

Residential Relief Tax Savings

¥210,000

Calculator Inputs

Land Assessed Tax Valuation

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Building Assessed Valuation

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Mortgage Loan Principal Borrowed

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Total Registration Tax Due

¥318,000

Residential Relief Tax Savings

¥210,000

Land Transfer Tax (1.5%)

¥270,000

Mortgage Registration Tax (0.1%)

¥30,000

Building Deed Tax

¥18,000

Residential statutory relief reduces legal deed taxes significantly.

Registration Tax Breakdown

Land Transfer Tax

¥270,000(85%)

Building Deed Tax

¥18,000(6%)

Mortgage Lien Tax

¥30,000(9%)

Based on Registration and License Tax Act and Act on Special Tax Measures residential reliefs. Requires floor area >=50m² for residential housing relief.

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: 登録免許税法別表第一及び租税特別措置法第72条〜第75条 (住宅用家屋の所有権保存・移転及び抵当権設定登記の軽減税率特例)Last Verified: 2026-09-03

Calculation Methodology

Tax = Land Assessed Value × 1.5% + Building Assessed Value × 0.15% (New) or 0.3% (Used) + Mortgage Borrowing × 0.1%.

Frequently Asked Questions

Land ownership transfer is reduced from 2.0% to 1.5%; new home initial title registration from 0.4% to 0.15%; pre-owned transfer from 2.0% to 0.3%; and mortgage deed registration from 0.4% to 0.1%.

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Japan

Japan Real Estate Registration & License Tax Calculator 2026 (Touroku Menkyozei)

Calculator Inputs

Registration Tax Breakdown

Calculation Methodology

Frequently Asked Questions

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