Real Estate Sales

Stamp Duty for Real Estate Sales Contracts

Calculate the revenue stamp required for real estate sales contracts. Reduced rates (until March 31, 2027) applied by default.

What is Japanese Stamp Duty (印紙税)?

In Japan, certain documents — including contracts, receipts, and promissory notes — are subject to Stamp Duty (印紙税 / Inshi-zei), a national tax levied on paper documents. To pay this tax, a revenue stamp (収入印紙) of the required amount must be physically affixed to the document and cancelled.

The tax amount depends on the document type and the contract value or receipt amount. For example, a contract worth over 10 million yen may require a stamp of 10,000 to 20,000 yen. Real estate sales contracts and construction contracts benefit from reduced rates until March 31, 2027.

Importantly, electronic documents (PDFs, e-contracts) are exempt from stamp duty, since the tax applies only to paper. This is a major reason many Japanese businesses are shifting to electronic invoicing and contracts.

Calculate Stamp Duty

Document Type

Contract / Receipt Amount (tax-inclusive, yen)

Consumption tax portion (only if separately stated, yen) * NTA No.7124 For Type 1, 2, and 17 documents, if the consumption tax amount is separately stated (e.g., "Consumption tax: XX yen"), that amount can be deducted from the taxable base (NTA No.7124). Tax-exempt businesses cannot claim this deduction — leave this field at 0. Also leave at 0 if tax is not separately itemized.

No contract amount stated

Apply reduced rate (for contracts created by March 31, 2027)

Tax-exempt receipt conditions (check if applicable)

Credit card payment receipt (no cash received)

Electronic format (PDF, email, etc. — not paper)

Non-business receipt (private transaction, etc.)

Receipts matching these conditions are exempt from stamp duty (NTA No.7105).

Stamp Duty ¥0

About Stamp Duty for Real Estate Sales Contracts

Sales contracts for real estate (land and buildings) are classified as Type 1 documents under Japan's Stamp Tax Act. Revenue stamps must be affixed according to the contract amount. Amounts below 10,000 yen are tax-exempt; above that, the stamp duty increases in tiers.

Reduced Rate Provision

Under the Special Taxation Measures Act, Article 91, real estate sales contracts created by March 31, 2027 qualify for reduced stamp duty rates. This tool applies reduced rates by default (uncheck to see standard rates).

Rate Comparison Table (Standard vs. Reduced)

Contract Amount	Standard Rate	Reduced Rate	Savings
Up to 100,000	200	200	-
100,001 - 500,000	400	200	-200
500,001 - 1,000,000	1,000	500	-500
1,000,001 - 5,000,000	2,000	1,000	-1,000
5,000,001 - 10,000,000	10,000	5,000	-5,000
10,000,001 - 50,000,000	20,000	10,000	-10,000
50,000,001 - 100,000,000	60,000	30,000	-30,000
100,000,001 - 500,000,000	100,000	60,000	-40,000
500,000,001 - 1,000,000,000	200,000	160,000	-40,000
1,000,000,001 - 5,000,000,000	400,000	320,000	-80,000
Over 5,000,000,000	600,000	480,000	-120,000

FAQ

Do both preliminary and final contracts require stamps?

In principle, both require stamps. A preliminary contract is a taxable document if it serves to prove the establishment of the agreement. However, if the preliminary contract is destroyed upon execution of the final contract, it may be treated as non-taxable.

What if the sale price is amended?

The taxable amount on an amendment contract is not necessarily the new total — it depends on how the contract is drafted (NTA No.7123):

Original contract identified, difference stated (increase): The increase amount is the taxable base
Original contract identified, difference stated (decrease): Treated as having no stated amount — flat 200 yen
Original contract identified, only new total stated: The new total becomes the taxable base
Original contract not identified: The new total becomes the taxable base

What about electronic contracts?

Tax-exempt. Stamp duty applies only to paper documents, so electronic contracts incur no stamp duty.

→ Calculate stamp duty for other document types (work contracts, receipts, etc.)

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