Rules for foreign buyers
Who counts as foreign
外国人 (foreign national), Civil Code Article 3(2)
Treated as local: foreign individuals.
非居住者 (non-resident), Foreign Exchange and Foreign Trade Act
Treated as foreign: non-residents and Corporation or other organisation whose principal office is outside Japan. Treated as local: permanent residents and temporary residents.
非居住者 (non-resident), Consumption Tax Act
Treated as foreign: non-residents.
非居住者等 (non-residents and foreign corporations), Income Tax Act
Treated as foreign: non-residents and Foreign corporation.
Approvals, bans and reviews
Permission for farmland transfersApproval
Farmland transfers need official permission.
Read the full Japan rules, with the official text and every source.
Verified against Civil Code Art. 3(2), the Important Land Survey Act, the Ministry of Finance FEFTA reporting leaflets, NTA Tax Answers No. 6567 and No. 2879, and MOJ circular 民二第872号, .
Foreign-specific costs and filings
Buying
Important Land Survey Act prior notification in special monitored areasNotification
Under the Important Land Survey Act, both parties to a contract transferring land or a building of 200 square metres or more in a special monitored area, designated within about 1,000 metres of certain key facilities or on certain border islands, must notify the Prime Minister before signing.
FEFTA report on acquiring real property in JapanNotification
From 1 April 2026, a non-resident under the Foreign Exchange and Foreign Trade Act who acquires land or a building in Japan, for any purpose including their own home and whatever the price or size, must report the acquisition to the Minister of Finance through the Bank of Japan within 20 days.
Consumption tax on brokerage and agency fees for a non-resident clientTax
From 1 October 2026, brokerage and agency fees for the sale, exchange or lease of real estate in Japan are subject to consumption tax when the client is a non-resident, ending the earlier export exemption.
Nationality as registry search information for new registered ownersRegistration
From 5 October 2026, a natural person who becomes a new registered owner must give their nationality, or an Immigration Control Act region, as search information under the amended Real Property Registration Rules.
Other foreign-specific costs at this stage are not covered here yet.
Holding
Consumption tax on brokerage and agency fees for a non-resident clientTax
From 1 October 2026, brokerage and agency fees for the sale, exchange or lease of real estate in Japan are subject to consumption tax when the client is a non-resident, ending the earlier export exemption.
Other foreign-specific costs at this stage are not covered here yet.
Selling
Consumption tax on brokerage and agency fees for a non-resident clientTax
From 1 October 2026, brokerage and agency fees for the sale, exchange or lease of real estate in Japan are subject to consumption tax when the client is a non-resident, ending the earlier export exemption.
Income tax withholding when buying from a non-resident or foreign corporationWithholding
When a non-resident or a foreign corporation sells land or a building in Japan, the buyer must generally withhold 10.21 percent of the price as income tax, unless the buyer is an individual buying it as a home for themselves or a relative for 100 million yen or less (conditions apply).
Other foreign-specific costs at this stage are not covered here yet.