Real Estate Agent Fees for Buying Properties in Japan’s Private Lodging Business
【Koshida Accounting Firm Column Date:】
“I can calculate the motion of heavenly bodies but not the madness of people.” ― Isaac Newton
Hello, my name is Taisei Koshida, and I am a certified public accountant and tax accountant.
I aim to assist non-Japanese business owners who need help with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.
Today, let’s talk about the real estate agent fees you’ll encounter when buying properties for running private lodgings. Most properties used for private lodgings are residential, so we’ll focus on that.
民泊を経営しようとする場合の、物件取得の際の不動産仲介手数料についてのお話です。民泊物件は居住用不動産である場合が多いので、今回も居住用不動産であることを前提にお話しします。
1.The Calculation Method of Property Agent Fees 不動産仲介手数料の計算方法
When it comes to calculating the agent fees for buying real estate, you apply a 3% to 5% rate to the sale price of the property, excluding consumption tax. Just remember, the percentage is calculated on the price before adding any consumption tax.
不動産を買う時の仲介手数料ですが、対象となる不動産の売買価格の【消費税抜き】の金額に対して3％～5％のパーセンテージを掛けて計算します。あくまでも消費税抜きの金額に率を掛けることにご注意ください。
Let’s take a look at each case separately.
以下ではケース別に見てみます。
2.When the Seller is an Individual, Not a Business 売主が事業者でない個人の場合
In this scenario, the sale price itself is not subject to consumption tax, so it does not include consumption tax.
このケースでは、売買価格自体に消費税が掛かってこないため、売買価格には消費税が含まれません。
3.When the Seller is a Business, such as a Real Estate Agency 売主が不動産業者などの事業者である場合
In this case, buildings are subject to consumption tax, while land transactions are not taxed. Therefore, it’s important to check that real estate agent fees are calculated based on the amount, excluding consumption tax. With the tax rate being 10%, the financial impact can be significant for high-value properties.
このケースでは、建物については消費税取引の対象になるので消費税が掛かってきます。一方で、土地は非課税取引になります。
ですので、不動産仲介手数料が税抜売買金額に対して計算されていることを確認してください。消費税率は10％なので、金額が高額になる不動産では、金額的インパクトが大きいです。
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