Japan taxes & fees

Ongoing Taxes and Running Costs for Japanese Residential Property

Net yield in Japan is built from a chain of small, recurring items. Understanding them clearly is a competitive advantage.

1. From gross yield to something you can actually keep

The yield figures that circulate in marketing materials are often gross or semi-gross. Serious investors care about what is left after property tax, management, repairs, insurance and realistic vacancy. The Japanese system has its own structure, and getting this wrong can materially change your expectations.

The first step is to list all recurring items explicitly, instead of hiding them in a single percentage guess.

2. Local property taxes

Residential property in Japan is typically subject to local fixed asset tax and city planning tax. While exact rates and assessments vary, the practical effect is a recurring annual charge that needs to be budgeted explicitly in your model.

Over a 10–15 year holding period, the cumulative effect of these taxes is significant.

3. Building management, repairs and reserves

For condos, monthly management and repair reserve fees are key drivers of net yield. Under-funded reserve funds, or buildings with large upcoming works, can compress returns even when the headline GRM looks attractive. For whole-building deals, you need an equivalent allowance for common area maintenance and periodic capex.

Looking only at today’s fee level without understanding the reserve’s health is a common blind spot.

4. Insurance and other recurring protections

Fire and earthquake insurance, landlord insurance and other protections add to the cost stack but are non-negotiable for serious investors. The key is not to minimise these costs at all costs, but to price them realistically and see how they impact net returns.

5. Vacancy, leasing and small frictions

Vacancy, re-leasing costs, small renovation between tenants and occasional incentives are part of the real world. A robust model includes an allowance for these items rather than assuming perpetual, frictionless occupancy.

Even a modest vacancy assumption, applied consistently, can be the difference between an apparently attractive deal and a mediocre one.

6. Connecting ongoing costs to your target net yield

Once you have mapped recurring costs, you can work backwards from your target net yield to see what gross yield, GRM and financing profile you need. This is where net yield, GRM and leverage meet in practice.

The main guide "Financing, Taxes & Fees in Japan — Complete Guide" connects these recurring items to acquisition costs and financing, giving you a coherent picture of long-term cash flow.

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