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6/4/2020

Stamp Tax (stamp duty)

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Today, we will explain the stamp tax (stamp duty) that will be affixed to the contract when you make a purchase or sale of real estate. At the time of a real estate sales contract, both the buyer and the seller will sign and seal the contract, and store each part. At that time, it is obligatory to affix a stamp to the contract kept by each. You can pay the tax by purchasing the stamp tax, attaching it to the contract, and postmarking it.

The documents that require stamp duty are the 1st document to the 20th document, and the real estate sales contract corresponds to the 1st document of the stamp tax list. There are four types of documents that correspond to the first document.

1 Real estate, mining right, intangible property right, ship or aircraft, or contract for transfer of business
2 Contract for setting or transferring land rights or land lease rights
3 Consumption loan agreement
4 Transportation contract

Stamp tax is also explained as follows.​
 Stamp tax is levied on certain documents such as contracts, bills and share certificates. As a rule, the tax is levied by affixing revenue stamps covering the amount equal to the stamp tax to those documents. However, in certain cases, such as when many taxable documents are processed repeatedly, taxpayers may, for convenience, choose self-assessment or payment in cash. Tax rates vary from 200 yen to 600,000 yen per document. Revenue stamps are also used for payment of registration license tax levied when registering the establishment or transfer of property rights and for payment of national examination fees.
​

OUTLINE OF TAX ENFORCEMENT
https://www.nta.go.jp/english/report2003/text/02/01.htm

The table below shows the actual amount of stamp duty.
Picture
The deadline for applying special measures for stamp duty reduction has been extended to March 31, 2022.

Reduction of Stamp Duty on Real Estate Sales Contracts
​https://www.nta.go.jp/law/shitsugi/inshi/08/10.htm

Therefore, the amount of money stated in the real estate sales contract will be paid against the above table.
Generally, agents will purchase it in advance at a post office and bring it with you at the time of contract. The buyer/seller will only pay and will also postmark when signing the contract.​
Picture

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Real Estate agent in Kyoto, Buy and Sell, Leasing, Renovation and Construction, Management for Investment and Vacation Property, Professional Services for International Customers. We deal in KyoMachiya houses, detached and attached Houses, new and old Condominium Apartments, Block of Apartments and Buildings for Commercial, Residential and Investments use, Manage and Support Operation and New Development of Guesthouse, Ryokan and Hotel, Total Supports for Land and Buildings Real Estate in Kyoto.
Yours sincerely, Founder Ken Hayashi
Real Estate Broker Company License No. Kyoto-Fu Governor ( 2 ) 14044 , ​Member of Kyoto Association of Residential Land Building Business
  • Home
  • Study
    • Rights of Property >
      • Real Right and Credit
      • Rights to the land and Rights to the building
    • the Building Lots and Buildings Transaction Business Act >
      • Laws Related to Real Estate Transaction in Japan
      • (1) Laws Concerning Land Use
      • (2) Laws Concerning Construction of Buildings
      • (3) Laws Regulating Real Estate Companies
      • (4) Laws and Regulations Concerning Advertisement
      • (5) Laws Concerning Contracts Including Sales Contracts and Lease Contracts
      • (6) Laws concerning Titles and Rights
      • (7) Laws Concerning Real Property Registration
      • (8) Laws Concerning Condominium Management
      • (9) Laws Concerning Defects (Faults, etc.) of Housing Properties
    • How to and Procedures >
      • Process of Real Estate Sale
      • Process of Real Estate Purchase >
        • the Process of Buying a House
        • Housing Prices
        • the Living Environment
        • the Budget
        • Find a Home
        • Choosing a Real Estate Agency
        • Financial Planning and Mortgage
        • Making the Final Decision to Purchase
        • Concluding a Sales Contract
        • Delivery of the Property
      • Cost by Transaction
      • Important Points Explanation
      • Real Estate Sales Contract
      • Property Condition Confirmation
      • Facilities and Equipment List
    • Building Management >
      • Process of Residential Property Management
      • Process of Real Estate Leasing >
        • Idea of Lease Agreement
      • Process of Vacation Home Management
    • Related Acts
    • Glossary >
      • Real Estate Glossary in Japan
    • Tax in Japan >
      • Consumption Tax
      • Property Tax
      • Capital Gain Tax
      • Withholding Tax
      • Taxes on Gifts and Inheritances
    • Q&A >
      • Q&A
  • Local
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    • We Love Kyoto
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