Real Estate

This page will consolidate posts and resources on Japanese real estate and its taxation. This includes both posts specific to real estate and also posts on other corporate tax issues that are relevant to real estate taxation.

Articles on Japanese Real Estate Taxation

Authorities challenge real estate loss deduction

Authorities challenge real estate loss deduction

12/08/2010 • On 5 December 2010 the Asahi Shimbun reported on an investigation by the Tokyo tax authorities into tax relief claimed...Read More

Introduction to JREITs and the Japanese Investment Company

Introduction to JREITs and the Japanese Investment Company

12/01/2010 • In May 2005, the Japanese ‘Law Concerning Investment Trusts and Investment Companies’ (link in Japanese - the ‘投資信託及び投資法人に関する法律’ or ‘toushi...Read More

Introduction to TMK taxation - the Japanese real estate SPC

Introduction to TMK taxation – the Japanese real estate SPC

11/23/2010 • The ‘TMK’ (in Japanese the ‘特定目的会社’ or ‘tokutei mokuteki kaisha’ )、a special purpose entity commonly used in Japanese real estate...Read More

Introduction to the Japanese Real Estate SPC or ‘TMK’

Introduction to the Japanese Real Estate SPC or ‘TMK’

11/22/2010 • The Japanese authorities first took steps to help encourage liquidity in the Japanese real estate market through the introduction of...Read More

Japanese trusts in real estate transactions

Japanese trusts in real estate transactions

11/20/2010 • In Japanese real estate transactions rather than owning real estate directly, it is common for a real estate special purpose...Read More

Interest and depreciation as deductible real estate expenses

Interest and depreciation as deductible real estate expenses

11/16/2010 • Interest costs and fixed asset depreciation costs are two material real estate related costs that can be treated as ‘Necessary...Read More

Necessary Expenses for Japanese real estate and business income

Necessary Expenses for Japanese real estate and business income

11/15/2010 • “Necessary Expenses” (in Japanese ‘必要経費’ or ‘hitsuyou keihi’) are deductible for Japanese individual income tax purposes when calculating Japanese Real...Read More

Recognising revenue from Japanese real estate

Recognising revenue from Japanese real estate

11/11/2010 • An individual's taxable Japanese real estate income is the total of “revenue from real estate” less “necessary expenses” less a...Read More

The Japanese taxation of real estate income for individuals

The Japanese taxation of real estate income for individuals

11/09/2010 • Expatriates coming to work in Japan will frequently maintain a property in their home country and hence may have to...Read More

Japanese land values - resources

Japanese land values – resources

08/16/2010 • This article collates together some of the resources on the web that can be used to help assess Japanese land...Read More