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Capital Gains Tax Simulator

Long/short term is measured from acquisition to Jan 1 of the sale year (not to the sale date).

About this calculation

Capital gains tax on property is income and resident tax on the sale price minus acquisition cost and selling expenses. The rate depends heavily on the holding period: 20.315% for long-term (>5 years) and 39.63% for short-term (≤5 years), including the reconstruction surtax. Selling your home gets a ¥30M special deduction.

How it is calculated

  1. Gain = sale price − acquisition cost − selling expenses; if the cost is unknown, 5% of the sale price is used as deemed cost (Income Tax Act Art. 38).
  2. For a primary residence (or an inherited vacant house) subtract the ¥30M special deduction (Special Taxation Measures Act Art. 35).
  3. Judge the holding period as of 1 January of the sale year: >5 years → 20.315% (Art. 31), ≤5 years → 39.63% (Art. 32) on the taxable gain.
  4. For an owner-occupied home held >10 years, the first ¥60M of taxable gain is taxed at a reduced 14.21% (Art. 31-3).

Statutory basis (e-Gov)

  • 所得税法 第33条 — Definition of capital gains e-Gov last amended 2026-07-23
  • 所得税法 第38条 — Acquisition cost (5% deemed cost) e-Gov last amended 2026-07-23
  • 租税特別措置法 第31条 — Long-term rate (>5y, 20.315%) e-Gov last amended 2026-03-31
  • 租税特別措置法 第32条 — Short-term rate (≤5y, 39.63%) e-Gov last amended 2026-03-31
  • 租税特別措置法 第35条 — ¥30M residence special deduction e-Gov last amended 2026-03-31
  • 租税特別措置法 第31条の3 — Reduced rate for homes held >10y (14.21%) e-Gov last amended 2026-03-31

Frequently asked questions

From when is the 5-year holding period counted?

Not acquisition-to-sale: the test is whether you had owned it for more than 5 years as of 1 January of the sale year. Near the boundary a sale can fall into short-term, roughly doubling the rate — check the acquisition date.

What if I don't know the acquisition cost?

You may use 5% of the sale price as deemed cost. If the real cost exceeds 5%, proving it with the purchase contract lowers the tax.

When does the ¥30M deduction apply?

Sales of the house you lived in and its land, regardless of holding period. A similar deduction exists for qualifying inherited vacant houses.

Published by: 心享勢成株式会社（SEISEI INC.） · Last updated: 2026-09-12 · Tax year: 令和8年度（2026年度） · About the publisher

本ツールは一般的な税制情報に基づく概算シミュレーションです。個別の税額計算・申告・税務相談は提携税理士が承ります。算出結果は法的助言ではなく、参考値としてご利用ください。