Stamp duty takes the form of a stamp purchased for a stated amount and affixed to the agreement. It is to be paid when the agreement is executed and levied according to the purchase price. The amount of stamp duty varies with the price of the real estate. In the case of real estate, the stamp duty is charged on the sales contract and the official receipt of the purchase. For real estate, sales contract is taxed around 200 - 540 thousand yen, according to the amount stated in the contract. Unlike other taxes which you pay with money, duty stamps shall be affixed to taxable documents and the taxpayer shall mark each stamp with a seal or drawn line to signify its cancellation.

Consumption tax is payable on compensation received by business enterprises for the transfer or use of assets and the provision of services in Japan or imports of goods. When buying and selling real estate, tax is only imposed on the building (land is tax-free).

<tax amount>Consumption Tax = the purchased price of property × 5% (4% national consumption tax and 1% local consumption tax.).

Registration and license tax is the tax for registering the setup of ownership or mortgage on a property.
Registration means to record the ownweship of a property on a public record; it shows property's location and size, and possession or other rights related to the property, such as owner and secure party's name and address. You can pay the money to check all the property registration in Legal Affairs Bureau.
When the owner of the property is changed upon execution of the sale deed, the registration for the transfer of property must be submitted. The property registration tax must to be paid with cash, and its receipt must be put on the application form for the property registration

<tax amount> The tax fee = tax base × tax rate.

Income tax is paid annually on income earned during a calendar year.

The income tax at a fixed rate of 20 % is withheld at source when the rental payment is made. When you file an income-tax return in Japan, the tax collected at the source is subjected to the amount of tax credit.
A 10 % deduction at source is made from the purchase price at the sale contract.

Inheritance tax is a national tax levied on a person who inherits money or property, or a tax on the estate (total value of the money and property), of a person who has died. The person who has died is called an ancestor and the person who inherits money or property is called an heir. An heir who inherits money or property of the ancestor will incur the tax.
The property given by a testator in his will is called testation, and inheritance tax is imposed on it. The person who gives the property by testamentary bequest is called a devisor, and the person who receives the property is called a donee.
Testation is the transfer of property ownership based on one's will, and will take precedence over the acquisition of property by inheritance. An heir who is a foreign national residing abroad is subject to Japanese inheritance tax for such property, located in the territory of Japan. However if the heir has a Japanese nationality at the time of property inheritance, or if he had lived in Japan at any time within 5 years before the deceased's death, the tax is imposed on all of the property even those outside of Japan .

<tax amount>
(1)Total value of inheritance-exemption amount (50,000,000yen + 10,000,000yen × the number of successors by law.)
(2) (1) × a portion of the estate set by the civil law (*）
(3) (2) × tax rate - amount of the deduction = amount of the tax
*the tax rate vary according to the tax base (10～40%)

Gift tax is a tax levied on the gift over 1100,000 yen.
If the total value of all gifts made to the same person exceeds 1,100,000 yen, you have to file a federal gift tax return during the next calendar year of February 1 to March 15.

<tax amount>
tax fee = (assessment value - basic exemption 1,100,000 yen） × tax rate - deduction amount

Real estate acquisition tax is levied on an newly acquired land / building. Individuals or corporations who have acquired land or buildings through purchase, gift, exchange, or construction, regardless of whether the acquisition was paid for, or registered or not, are required to file a notification of the acquisition.

<tax amount>
tax = appraisal value of the Fixed assets tax × 4% ( there is an exception *Due to March 31, 2012)

If you live in Japan for, in principle, over 1 year as of January 1 of that year, you are obligated to pay tax to the prefecture or the city you reside. When you move to the other municipality after January 2, you have to pay the tax to the prefecture or the municipality of your previous residence. In that case, the inhabitant tax of the year will not be imposed by the prefecture or the municipality of your new address.
The amount of the tax will be the sum of per income levy and per capita levy.

The tax collected annually on January 1, focuses on the benefits and services which fixed assets owners of land, buildings, and depreciable assets receive from the city by virtue of their ownership of those fixed assets. Even if the ownership has transferred after January 2, the taxpayer will not be changed as the tax is imposed on the property for the previous year. The tax amount is calculated based on the value of their fixed assets, and will be notified by the municipal authority. Based on the tax notice, you will pay the tax at once or four times a year.

<tax amount>
Fixed asset tax = tax base × 1.4% (standard tax rate)
City planning tax = tax base × 0.3% （limited rate of taxation)