When buying or selling real estate, a real estate purchase and sales agreement is usually drawn up, and the person who draws up the agreement (seller or buyer) must affix fiscal stamps to the agreement according to the stated sales price. For agreements of 500 million yen or less, the tax amounts are as follows:

Agreements relating to the transfer of real estate, such as land and building purchase and sales agreements, where the agreement value stated in the agreement exceeds 100,000 yen

There are also tax amounts specified for cases exceeding JPY 500 million, but these are not shown here. Stamp duty is also required to be paid on construction contracts for new buildings, but this is not stated here. For example, if the amount of the construction contract is more than 10 million yen but less than 50 million yen, the tax amount is 10,000 yen. (Measures until March 2022)