【中文】【English】2026 財年稅制改革大綱
日本政府決定，自 2026 年 10 月起，對海外居住者在日本購屋時支付的仲介手續費課徵消費稅，相關內容已納入 2026 財年稅制改革大綱。
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【English】Outline of Tax Reform for the 2026 Financial Year
The Japanese government has decided to impose consumption tax on brokerage fees paid by overseas residents purchasing property in Japan from October 2026. The relevant provisions have been incorporated into the 2026 fiscal year tax reform outline. Previously exempted as ‘export services’, overseas investors will now face taxation. Amid sustained foreign capital inflows into Japan's property market, the government deems this previous exemption unfair compared to domestic residents, prompting the adjustment.
Impact
・Increased transaction costs for overseas investors
・More conservative investment return assessments
・Progress towards ‘domestic-foreign parity’ in Japan's property regime
