Real estate acquisition tax

Real estate acquisition tax is the tax imposed on people who acquired real estate

Real estate acquisition tax needs to be declared within 60 days from the date of acquisition of real estate

Acquisition of real estate acquisition tax means to actually acquire ownership of real estate based on legal reasons regardless of registration of legal affairs bureau or charge or free of charge, Gifts, new construction, expansion, renovation and so on

Real estate acquisition tax rate

Real estate acquisition tax rate
When to acquire real estate
住宅
その他
April 1, 2004 – March 31, 2006
３％
３％
３％
April 1, 2006 – March 31, 2008
３％
３％
3.5％
April 1, 2008 – March 31, 2018
３％
３％
４％

（注）

In the case of donation tax, if gifts of residential real estate etc. for gifts of married couples with a marriage period of 20 years or more fall under certain requirements, spouse deduction up to 20 million yen can be accepted, but real estate acquisition tax Is subject to taxation

The price of the real estate is not the actual purchase price or the contract price, but in principle it will be the price registered in the municipal fixed asset tax register, but the price is not registered in the fixed asset tax register as in the newly built house In case, the prefecture will be the price determined by the fixed asset valuation standard

There is a mitigation measure if the acquisition falls under any of the following cases where acquisition of exception-applied housing (total floor space of 50 square meters (rental houses other than detached houses: 40 square meters per house) is more than 240 square meters)

Exemption point

  • If the price of the acquired land is less than 100,000 yen
  • When the price of the newly constructed house or the price at the time of expansion or remodeling is less than 230,000 yen
  • When the price of the house acquired through trading, exchange, gift, etc. is less than 120,000 yen

Tax exempt

  • When acquiring real estate through inheritance and corporate merger or qualified division
  • When acquiring the substitution due to the enforcement of the land parcel organizing project by the Land Readjustment Law
  • When acquiring land due to land conversion business due to the land improvement project or replacement of agricultural land by the same law
  • When acquiring land to serve for use as a security forest or cemetery or a road for public use · canal site · water supply land · evil canal · reservoir · embankment etc