Foreign-buyer matrix
Japan
A citable note limited to what the linked official pages support. Exceptions live in those pages.
Status the text uses
Foreign national (Civil Code Art. 3(2)). Non-resident, for brokerage consumption tax. Natural-person new ownership registrant, for nationality search information.
What the text supports
Ordinary residential ownership is not closed by nationality. From 1 October 2026, non-resident brokerage and agency fees for domestic realty sale, exchange, or lease are subject to consumption tax; contracts concluded by 31 March 2026 keep the prior treatment. From 5 October 2026, nationality is offered as internal registry search information and is not on the public certificate. Lending is not stated in these sources.
Official sources
- Civil Code Art. 3
- NTA Tax Answer No. 6567
- MOJ circular 民二第872号
- NTA Reiwa 8 consumption-tax pamphlet
- MOF ordinance comparative table
- House of Representatives research brief (February 2026)
Full method and the matrix: Foreign and non-resident buyer rules.