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Inherited Akiya in Japan: Rules and Steps (Property Tax, ¥30M Deduction, Demolition, State Transfer)
What to know before deciding what to do with an inherited vacant house (checked 2026-10-31).
1. Check first
- Inheritance registration: mandatory since April 2024, within three years of learning of the inheritance. You need it to sell, demolish or apply for state transfer.
- Property tax statement: shows assessed values and tax for land and building.
- Year built: on or before May 31, 1981 or not (vacant-house deduction, seismic standards).
- Belongings and condition: clearing costs, leaks, tilt.
2. Residential land relief
For land with a house, the taxable base for up to 200 m² is one-sixth of the assessed value. Since the amended Vacant Houses Act took effect on December 13, 2023, the relief is removed after a municipal warning for "poorly managed" as well as "specified" vacant houses. The base can then rise to 70% of the value, so the land's fixed asset tax can rise about 4.2 times. Calculator
3. Selling
- ¥30 million vacant-house deduction: for a house built on or before May 31, 1981 (not a condominium unit) where the deceased lived alone, sold for ¥100 million or less after retrofit or demolition, by December 31 of the third year after the inheritance. ¥20 million with three or more heirs. Sales until December 31, 2027. From 2024 the buyer may retrofit or demolish by February 15 of the next year.
- Purchase cost: if unknown, 5% of the sale price can be used.
- Tax rate: 20.315% for long-term gains (over five years; heirs inherit the holding period).
- Brokerage: up to 3% + ¥60,000 + tax above ¥4 million; up to ¥330,000 for properties of ¥8 million or less with prior agreement.
4. Demolishing
Costs for wooden houses run to tens of thousands of yen per m² of floor area, varying with road width, asbestos, leftover belongings and region. Many municipalities subsidize demolition of dilapidated vacant houses. Demolition ends the residential relief from the next fiscal year (status on January 1).
5. Renting
Repairs are often needed first; budget for vacancy, management fees (often about 5% of rent) and upkeep. Municipal "akiya banks" list houses for rent or sale.
6. Handing the land to the state
Since April 2023, inherited land can be transferred to the state. Buildings must be demolished; pay a ¥14,000 review fee per parcel and a charge equal to ten years of management (¥200,000 in principle; by area for urban residential land etc.). Charge calculator
Primary sources (Japanese): MLIT vacant houses / Tokyo relief removal / MIC property tax / NTA No.3306 / No.3258 / No.3208 / MOJ state transfer