Real Estate Capital Gains Tax Calculator

Estimate the capital gains tax on selling real estate in Japan. Enter sale price, acquisition cost, transfer costs and holding period to get long/short-term classification, the 30M JPY residential special deduction, the 10-year reduced rate, taxable gains, taxes and estimated net proceeds in real time.

Last updated: 2026/10/16 Finance Feedback & bug reports

Enter Your Sale Details

×10,000 JPY
Amount the property was sold for (transfer price)
×10,000 JPY
Purchase price + fees − building depreciation
×10,000 JPY
Agent fees, stamp duty, survey, demolition, etc.

Results (Estimate)

Total Capital Gains Tax (Estimate)
—
Capital Gains—
Acquisition Cost (applied)—
Special Deduction—
Taxable Gains—
Income Tax—
Reconstruction Surtax—
Resident Tax—
Total Tax—
Estimated Net ProceedsSale price − transfer expenses − tax (acquisition cost is a past expense and excluded)—
Effective Rate (on capital gains)—

Capital Gains Tax Rate Chart

Type Income + Surtax Resident Tax Total Rate
Short-term (held 5 years or less)30.63%9%39.63%
Long-term (held over 5 years)15.315%5%20.315%
10-year reduced (taxable portion up to 60M)10.21%4%14.21%
10-year reduced (taxable portion over 60M)15.315%5%20.315%

Important Notes

  • Results are rough estimates based on general formulas and are not tax advice.
  • Holding period is judged as of January 1 of the year of sale, which may differ from elapsed years.
  • The 5% estimated acquisition cost may not be usable if the actual acquisition cost is known.
  • Special deductions and reduced rates have eligibility requirements and documentation. Inheritance, replacement, co-ownership and business-use cases are not reflected.
  • Always confirm exact tax and eligibility with a tax professional or the tax office. Based on Japan's 2026 tax rules.

How to Use

1

Enter the amounts

Enter sale price, acquisition cost and transfer expenses (in 10K JPY). If you do not know the acquisition cost, tick the box to estimate it at 5%.

2

Select purchase and sale months

Choose the purchase and sale months. Long/short-term is auto-detected from the holding period (as of Jan 1 of the sale year).

3

Review results

Tick "own home" for residential property. Taxable gains, taxes and estimated net proceeds update in real time.

About This Calculator

A tool to estimate the income tax, reconstruction surtax and resident tax due when you sell Japanese real estate (land or buildings) at a profit. It handles long/short-term classification, the 30M JPY residential special deduction and the reduced rate for property held over 10 years, all entirely within your browser.

Features

  • Auto Long/Short DetectionComputes the holding period as of Jan 1 of the sale year and applies 20.315% (long) or 39.63% (short).
  • 30M Special DeductionFor the sale of your own home, reflects the up-to-30M JPY special deduction in the taxable amount.
  • 10-Year Reduced RateFor residential property held over 10 years, applies 14.21% to the taxable portion up to 60M JPY.
  • Fully Browser-BasedYour input is never sent to a server, so you can simulate amounts privately and safely.

Use Cases

  • See how much you keep after selling a home or land
  • Estimate tax before selling inherited real estate
  • Compare how timing (over 5 / over 10 years) changes your tax
  • Check the rough tax on old property with unknown acquisition cost
  • Roughly estimate tax on gains from investment property

FAQ

How is capital gains tax calculated?
Capital gains = sale price − (acquisition cost + transfer expenses). For a home, subtract the special deduction to get taxable gains, then apply the rate: 20.315% long-term or 39.63% short-term.
What is the difference between long-term and short-term?
If the holding period exceeds 5 years as of January 1 of the sale year, it is long-term (20.315% total); 5 years or less is short-term (39.63%). Note it is judged on Jan 1, not by elapsed years.
What is the 30M special deduction?
When you sell your own home, you may deduct up to 30M JPY from the capital gains regardless of holding period. Tick "own home" to apply it here.
How does the 10-year reduced rate work?
For a home owned over 10 years, after the 30M deduction the taxable portion up to 60M JPY is taxed at 14.21% and the portion over 60M at 20.315%.
What if I do not know the acquisition cost?
If you cannot find the purchase records, you may use 5% of the sale price as the estimated acquisition cost. Tick the box to calculate this automatically.
Can I use the result for my tax return?
No. This tool gives estimates only and is not tax advice. Special treatments have requirements and documentation, so confirm exact figures with a tax professional or the tax office.
Is my input sent anywhere?
No. All calculations run entirely in your browser; the amounts and dates you enter are never sent to or stored on any server.