Purchase Guide

Complete guide to buying Japanese real estate for foreign investors

Purchase Process

1

Search & Select

Find suitable properties through our platform. Evaluate yields, location, building condition and area risks.

⏱ 1-3 months
2

View & Due Diligence

Visit in person or via video tour. Check physical condition, surroundings, current tenants.

⏱ 1-2 weeks
3

Deposit & Contract

Pay deposit (5-10%). Sign purchase agreement (売買契約書) through a licensed agent.

⏱ 1-2 weeks
4

Payment & Transfer

International wire transfer (SWIFT). Pay purchase price + acquisition costs. Open Japan bank account if needed.

⏱ 2-4 weeks
5

Registration

Judicial scrivener (司法書士) registers ownership transfer at local Legal Affairs Bureau.

⏱ 1-2 weeks
6

Management & Income

Hire management company (5% of rent). Receive monthly rent. File annual taxes.

⏱ Ongoing

Regulations for Foreign Investors

No Nationality Restrictions

Japan allows property ownership regardless of nationality. No visa or residency required.

Transaction Reporting

Report to Bank of Japan via foreign exchange transaction form within 20 days after purchase.

Perpetual Ownership

Property ownership in Japan is perpetual and inheritable. Land is also owned (except leasehold).

No Visa Granted

Property ownership does not automatically grant residency visa or Japanese citizenship.

Taxes & Purchase Costs

Acquisition Costs (one-time)

ItemRate / Amount
Agent Fee3% + ¥66,000 + 10% tax
Registration Tax2%
Acquisition Tax3%
Stamp Duty¥5,000〜¥160,000
Judicial Scrivener~¥150,000
Total~6-8%

Annual Taxes

Fixed Asset Tax
1.4% (of assessed value)
City Planning Tax
0.3% (of assessed value)
Rental Income Tax
20.42% (non-resident)
Capital Gains Tax
30.63% / 15.315% (short/long)
📌 Tax Treaties

Many countries have tax treaties with Japan to prevent double taxation. Rental income taxed in Japan, but may be credited on home country returns.

Required Documents

Passport (notarized)

Notarized copy. Must be translated to Japanese by certified translator.

Seal (印鑑 / Inkan)

Have personal name seal made in Japan. Or use signature (署名) confirmed by consulate.

Power of Attorney

Required if not present in Japan. Needed for legal representative.

Address Proof

Utility bill or consulate confirmation of current address.

Bank Statement

Proof of financial capacity (last 3-6 months).

Japan Tax ID

Register tax ID (マイナンバー) at local tax office. Required for tax filing.

Tax Treaty

Vietnam-Japan Tax Treaty (Effective 1995)

Key points of the treaty to prevent double taxation between Vietnam and Japan.

  • Rental income: Taxed in Japan → Foreign tax credit in Vietnam
  • Capital gains: Taxed in Japan → Foreign tax credit in Vietnam
  • Inheritance tax: Japanese inheritance tax law applies (not covered by treaty)

Double Taxation Avoidance Steps

1

Earn real estate income in Japan

Rental income or capital gains generated

2

Pay taxes in Japan

20.42% withholding tax as non-resident

3

Obtain tax payment certificate

Get certificate from Japanese tax office

4

File tax return in home country

Declare Japanese income

5

Apply for foreign tax credit

Deduct taxes paid in Japan

6

Double taxation avoidance complete

Pay any remaining difference in home country

Tax Rate Comparison

Item Tax in Japan Home Country Filing
Rental Income Tax20.42%guide.tax_credit
Capital Gains (Short-term ≤5yr)30.63%guide.tax_credit
Capital Gains (Long-term >5yr)15.315%guide.tax_credit
Inheritance TaxJapanese inheritance law appliesNot covered by treaty

Important Notes

  • Non-residents are exempt from resident tax
  • Assumes no permanent establishment (PE) in Japan
  • Required: residency certificate, tax return, tax payment certificate
Disclaimer

This information is general guidance, not tax advice. Please consult a tax professional for your specific situation.

Remittance Guide

Remittance Methods Comparison

Method Fee Transfer Time Limit Feature
WISE0.5-1.5%1-2 business days~¥100M/txBest exchange rate
Bank Transfer¥3,000-8,0002-5 business daysNo limitFor large amounts
Escrow0.5-1.0%At contractNo limitSafety for transactions

AML Compliance Checklist

Documents proving source of funds
Identity verification (passport)
Transfers over ¥2M require reporting
Explanation of real estate purchase purpose

Transfer Flow

Home Bank
Correspondent Bank
Japan Account
Judicial Scrivener Escrow
Seller
Note

Contact your financial institution for transfer details. Exchange rates fluctuate constantly.

Frequently Asked Questions

Yes. Japan has no restrictions on property ownership by nationality. No visa or residency required.
From about ¥5-10M for older suburban apartments. Central Tokyo typically starts at ¥20-50M.
Very difficult for non-residents. Some banks offer special terms (ORIX, Shinsei). Prepare 100% cash.
Tokyo: 4-5% gross, Osaka: 5-7%, Regional: 6-10%. Net yield is 2-3% lower after expenses and tax.
Hire a management company (管理会社). Fee ~5% of monthly rent. They handle tenants, maintenance, collection.
Property tax ~1.7% of assessed value. Rental income tax 20.42% on net profit.
Natural disasters, depreciation, vacancy, JPY exchange rate fluctuations, regulatory changes.
Not mandatory. Can use power of attorney. But recommended to visit at least once.
International bank transfer (SWIFT), Wise, or remittance services. Foreign exchange reporting required.
Capital gains tax drops after 5 years (30.63% → 15.315%). Ideally hold >5 years.
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