What is the special reduced rate for home purchase contracts?

For contracts valued between 10M and 50M JPY, statutory tax relief cuts the stamp duty from 20,000 JPY down to 10,000 JPY. Contracts between 50M and 100M JPY are reduced from 60,000 to 30,000 JPY.

If two paper copies are executed, is stamp duty paid twice?

Yes. If both buyer and seller retain an executed original paper counterpart, revenue stamps must be affixed and postmarked on each physical copy.

JapanUpdated for 2026Finance

Japan Stamp Duty Contract Calculator 2026 (Inshizei & Electronic Exemption)

Calculate statutory Japanese Stamp Duty for real estate sales and construction contracts with special reduced tax rates (Act on Special Tax Measures Art. 91) and zero stamp tax for digital e-contracts.

Property Taxes & Fees Taxes & Duties Mortgages & Home Loans

Calculated Result

Stamp Duty Payable (Per Copy)

¥10,000

Savings via Electronic Contract

¥0

Calculator Inputs

Contract Stated Amount (Transaction Value)

Quick select:

Execute via Digital Electronic Contract (0 JPY)

Stamp Duty Payable (Per Copy)

¥10,000

Savings via Electronic Contract

¥0

Reduced Paper Contract Rate

¥10,000

Relief vs Standard Statutory Rate

¥10,000

Standard Tax

¥20,000

Tax Reduction Comparison

Final Stamp Duty

¥10,000(50%)

Statutory Relief

¥10,000(50%)

Based on Stamp Tax Act and Act on Special Tax Measures Art. 91. Electronic contracts executed digitally via e-signature platforms incur 0 JPY stamp duty under National Tax Agency rulings.

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: 印紙税法別表第一及び租税特別措置法第91条 (不動産の譲渡に関する契約書及び建設工事請負契約書に係る印紙税の軽減税率特例)Last Verified: 2026-09-03

Calculation Methodology

10M-50M JPY: 10,000 JPY (Half standard 20k); 50M-100M JPY: 30,000 JPY (Half standard 60k). Electronic contracts = 0 JPY.

Frequently Asked Questions

Yes. Under National Tax Agency official rulings, electronic agreements executed digitally (e.g. CloudSign, DocuSign) do not constitute physical taxable documents and incur zero stamp duty.

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Tax Reduction Comparison

Calculation Methodology

Frequently Asked Questions

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