Property registration costs
Ownership transfer, mortgage registration, assessed values, and relief.
Registration and license tax (登録免許税) is charged on the ownership-transfer and mortgage registrations, based on the assessed value or secured amount and any applicable relief, plus the judicial scrivener’s professional fee and disbursements.
Key points
- Registration and license tax applies to ownership-transfer and mortgage registrations.
- It is based on the assessed value or secured amount and any relief.
- The judicial scrivener charges a professional fee plus tax and disbursements.
- Residential relief measures can reduce the tax for qualifying homes.
Registration and license tax
Registration and license tax (登録免許税) is a tax imposed on specified registrations — chiefly the ownership-transfer registration when you buy and the mortgage registration when you borrow. It is based on the assessed value of the property or the secured amount of the loan, with rates set by law and residential relief measures that can reduce the tax for qualifying homes. Because it is based on assessed value rather than the price you paid, the amount can differ from a simple percentage of the purchase price.
The judicial scrivener’s fee
The registrations are filed by a judicial scrivener (司法書士), who charges a professional fee on top of the tax and disbursements. The lender or broker may nominate a scrivener; you can ask whether the selection is mandatory. Budget both the registration and license tax and the scrivener’s fee as part of your closing costs, and ask for an estimate in advance so the figure does not surprise you at closing. Relief measures change periodically, so confirm the current rules for your property and occupancy.
Key points to carry away: Registration and license tax applies to ownership-transfer and mortgage registrations; It is based on the assessed value or secured amount and any relief; The judicial scrivener charges a professional fee plus tax and disbursements; Residential relief measures can reduce the tax for qualifying homes. Use the linked guides and calculators for the full decision, and confirm anything material with the lender, a licensed broker, a judicial scrivener, or a tax accountant before you act.
Who this is for
- Buyers budgeting closing costs
- Anyone estimating registration tax
What this is not
- A precise tax calculation
- Registration tax is based on assessed value, not your price; ask the scrivener for an estimate in advance.
Frequently asked questions
What is registration and license tax?
A tax on specified registrations (ownership transfer and mortgage), based on assessed value and any relief.
Why use a judicial scrivener?
To prepare and file ownership and mortgage registrations and verify the closing formalities.