Stamp tax in Japan
Taxable paper documents, contract categories, stated amounts, and electronic documents.
Stamp tax is a tax on creating specified paper documents — such as real-estate and construction contracts, loan instruments, and large receipts — based on the document’s stated amount; purely electronic documents are generally outside the tax because no taxable paper is created.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Charged on creating specified paper documents.
- The amount depends on the document type and stated amount.
- Common taxable docs: property/construction contracts, loans, large receipts.
- Purely electronic documents are generally outside stamp tax.
What is taxable
Stamp tax attaches to the creation of specific paper instruments listed in the law — real-estate transfer and construction contracts, loan (金銭消費貸借) agreements, certain continuing business agreements, and receipts above a threshold. You pay by affixing revenue stamps to the document. The substance controls: calling a contract a “memorandum” does not avoid the tax if it is a taxable document.
Electronic documents
Because the tax concerns the creation of a taxable paper document, purely electronic contracts and receipts are generally outside stamp tax — a reason many businesses moved to electronic contracting. Temporary reduced rates apply to qualifying real-estate and construction contracts. Confirm the current rate table and whether your document is taxable.
Who this is for
- People signing property or loan contracts
- Businesses issuing large receipts
What this is not
- Everyday small receipts below the threshold
- Substance controls — renaming a taxable document does not avoid stamp tax; check reduced-rate expiry dates.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.