Real Estate Agent Fees for Buying Properties in Japan’s Private Lodging Business 日本での民泊事業で不動産を買う場合の仲介手数料

【Koshida Accounting Firm Column Date:

“I can calculate the motion of heavenly bodies but not the madness of people.” ― Isaac Newton


The hours for sale



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.



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.



Let’s take a look at each case separately.




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.



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.





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