I will know about the stamp duty!

Home – Garden & Home Improvement | | 4 views

[Outstanding tax correspondence 0/2009]

When when when you buy a House, rent a mortgage, ask the housing construction, almost without exception, the exchange agreement. This time, to pay to affix tax stamp to postmark it by the agreement, is stamp duty ( Japanese ) national. Let this time will try for more information about this stamp duty can.

Read more about stamp duty
«Wondering about stamp duty»
(Trivia knowledge and basic knowledge of stamp duty)

System stamp duty tax documents and?

Real estate sales contract and mortgage contract, almost all the stamp duty will be imposed.

Everyday will be taxed by the substantive content contained one cannot easily determine whether the interaction of the various documents and in Commerce, it falls into the stamp duty tax documents too often, regardless of title, publication title, or living document.

In real estate transactions, considered the following principles.

main taxation document stamp duty are taxed

Purchase agreement
Deed of sale of shares
Monetary consumption loan agreement (the mortgage contract book)
Design agreement and construction agreement subcontract agreement
Work order confirmation
Receipt ( on operating corporations and merchants receive monies )
Exchange Agreement (if a stated amount, etc)
Land lease agreement
Security deposit receipt (lease contract)
Sales proceeds other than money as income ( amounts that is more than n/a Yen ) ¥ 200 flat rate

main stated documents, stamp duty tax

Mediation agreement
Important instructions for
Power of Attorney, and other agreements concerning delegation
Building lease agreement (except in the receipt of facts right on the money, deposit, etc.)
Parking rental agreement
About the mortgage agreement
Receipt ( receives a public corporation or individual times the sales monies )
Sent by Internet and other online end user license agreement

page1 «and the stamp duty tax documents?
page2 = the standard stamp duty tax?
page3 «and the amount of stamp duty mitigation measures, payment method > >

“” Real estate guide newsletter (free), including the latest information on real estate, FOXSports.com while taking in a wide variety of topics, every month two times to our.
System amounts taxable duty’s

Amount described in principle taxable documents by determines the amount of stamp duty is following the cases care must be.

Yes if amounts including VAT

Tax amount and contracts and amounts mentioned in the agreement (VAT + local sales tax) when including the amount of the stamp duty change mentioned how there.


How Amount considered amounts The amount of stamp duty
Sale price 1 million million yen
Of (1 million yen amount of consumption tax, etc.)
5, 0 Yen n/a Yen
Sale price 1 million million yen
(Unit price 0 ¥ 5,)
5, 0 Yen n/a Yen
Body price 0 million yen
1 Million yen amount of consumption tax, etc.
5, 0 Yen n/a Yen
Land price 0 million Japanese yen
Building price 2, 0 Yen
1 Million yen amount of consumption tax, etc.
5, 0 Yen n/a Yen
Sale price 1 million million yen
(Including VAT amount)
5, 1 Million yen n/a Yen
Sale price 1 million million yen
(Including 5% consumption tax amount, etc.)
5, 1 Million yen n/a Yen
Sale price 1 million million yen 5, 1 Million yen n/a Yen


Does not include that amount tax amounts like this obvious if agreement concerning the transfer of real estate is limited to three types of agreement for contractors, “receipt of money or securities”. However, the total tax amount including even tax amounts are stated in agreement excise duty free operators if the closeout etc construction contract agreement in are amounts.


Furthermore, sales contract to create a real estate transaction dealers etc. about is, stated the tax amount is principle.

Bids in one square meter per unit, if the

E.g. “30 Pyeong land 1 million yen, 1 Tsubo per trade” etc and total cost calculated by it if that is described in the ( in this case 3, 0 Yen ) considered amounts.

If the contract amount and sale lists

Land sale amount and the architectural works contracts like is listed in one agreement, the land sale amounts amounts and principle. However, if the works contracted for it is higher than the land sale amounts, amounts and assumes works contracts.

Agreement of contract amount changes

Changing the contract amount at a later date once shaking trade agreements, such as the cases would be. When creating change agreement still makes taxation documents and handling depends whether increase or decrease in it. A new “change contract” If in a revealing the existence of the agreement by an initial contract amount increase as ” the increased amount ” amounts and, if it is the reduction of treated as ” no amounts “.


Before the change
4, 0 Yen and amounts
After the change
4, Upping the 3 million yen.
Consider a 3 million yen amounts 2000 Yen amount of stamp duty
Before the change
4, 0 Yen and amounts
After the change
3, Reduced the 7 million yen.
Amounts are not considered to be Stamp duty amount is 200 yen


Requires a previous agreement exists in the case and to determine the agreement before modification agreement during a it is not, however, when the after each sale amounts amounts considered the full amount. This is true if also changed the amount is not clear. Also, if the agreement before the change is not obvious, only change the amount listed it reduced even the amounts considered changing amount.


The initial sale amount
4, Change $ 3 million
(Increase/decrease amount unknown)
4, Considered 3 million yen amounts Stamp duty n/a JPY
Than the initial sale amount
Reduced to $ 3 million
In the only change the amount
Consider a 3 million yen amounts 2000 Yen amount of stamp duty

If the exchange agreement

Parties handling depends in the agreement to replace the real estate owned by the both parties stated how.


A owned 3, 0 Yen real estate and owned by B
Replace the 3, 5 million circle real estate
More expensive ( 3, 5 million yen ) amounts deemed
A ownership of real estate and real estate owned by B and
Exchange, is to pay the 5 million yen
Consider a replacement discount in (5 million yen) amounts
A owned 3, 0 Yen real estate and owned by B
Replace the 3, 5 million circle real estate
Is paying to 5 million yen
More expensive ( 3, 5 million yen ) amounts deemed
Replace the A ownership of real estate and real estate owned by B Amounts are not considered to be

Land leasehold (leasehold rights) to set new

A premium regardless of other names, the amounts considered ” amount does not return at a later date”total (excluding rents).

Redemption if the conditional agreement

Redemption amounts sold over the two, described the amounts considered the total amount.

page1 «and the stamp duty tax documents?
page2 = the standard stamp duty tax?
page3 «and the amount of stamp duty mitigation measures, payment method > >

“” Real estate guide newsletter (free), including the latest information on real estate, FOXSports.com while taking in a wide variety of topics, every month two times to our.
The amount of stamp duty,??

Learn about the amount of stamp duty.
«Stamp duty tax table > > (PDF file)

System is the amount of stamp duty mitigation measures up to heisei 23 years 3 month 31 day

Out of the “agreement on the transfer of real estate” and “limited to contract agreement in the construction projects for contracts on contracting” listed amount is 1, for exceeding 0 Yen taken amount of stamp duty mitigation measures ( 4/1/1997 ) . These mitigation measures will apply was extended until heisei 23 years 3 month 31 day 0/2009 tax law allows.

System of stamp duty payment method

Just purchased a revenue stamp or not in tax document posted a revenue stamp only the paid stamp duty. Deemed to postmark revenue stamp was affixed, contracts etc, paid the stamp duty for the first time.

How to postmark, depending on signature or seal, such as attorney or tax document author ( ) in principle. Signature and seal of the employees even okay when corporations. Real estate sales contract, the seller and buyer to the postmark on ) ( seal with the agreement of the same is common.

( ) document creator for this case if in agreement refers to the seller and buyer, using a PC (or electronically) does not imply “who created the document as Office work”.

page1 «and the stamp duty tax documents?
page2 = the standard stamp duty tax?
page3 «and the amount of stamp duty mitigation measures, payment method > >

Carefully selected articles help guide All About housing-related site in real estate
Real estate buying and selling useful articles INDEX

Featured INDEX
Knowledge of the housing tax

Related articles
Wondering about stamp duty
Try to understand the registration and license tax!
Real estate tax relief is important!
Trying to figure out the housing purchase tax
Basic gift and heirs want to remember
What special by taxable upon inheritance
Try to understand your spouse deduction for the gift tax
Make sure the housing mortgage credit again!
Must read! Case study of the housing mortgage credit application
Fixed asset tax and city planning tax basics
Liquidation in purchasing residential property taxes etc.
Fixed asset tax and city planning tax, but some take?
When you sell my home tax basics
The sale of my home and 3, 0 Yen credit
Ideal home for sale and repurchase rewriting mAh
Resident tax and income tax when you sell my home
Special case when the losses resulting from the sale of my home

Incoming search terms:

  • stamp duty basic knowledge (1)