Capital-gains tax (est.)
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Taxable gain: —
Effective rate: —
Net proceeds (est.)
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* Estimates on standard rules. Cost add-backs, replacement deferrals and loss offsets are not modeled. Confirm with a tax accountant or the tax office.
How the tax works
When you sell at a profit, the gain — sale price minus acquisition cost and selling costs — is taxed. If the acquisition cost is unknown you may use 5% of the sale price. Selling a primary residence unlocks the ¥30M special deduction, and over-10-year ownership adds a reduced rate. Note that the holding period is judged as of January 1 of the year of sale.
Rates (income + surtax + resident tax)
| Category | Rate |
|---|---|
| Short-term (≤5 yrs) | 39.63% |
| Long-term (>5 yrs) | 20.315% |
| Over 10 yrs, home, gain ≤¥60M portion | 14.21% |
How to use
What you'll learn: Estimate the capital-gains tax and net proceeds from the sale price, acquisition cost and holding period.
- Enter the sale price, acquisition cost and holding period.
- Choose and adjust the options shown.
- Read off the capital-gains tax and net proceeds.
FAQ
When is the holding period measured?
As of January 1 of the year you sell. Even if you have actually held over five years, it counts as short-term if not as of that date.
Can the ¥30M deduction and the 10-year rate combine?
Yes, for a primary residence — though not together with the replacement-purchase deferral.
What about inherited property?
You inherit the decedent's acquisition cost; if unknown, the 5% rule applies. Special add-ons exist for inheritance tax — consult a tax accountant.