About application for reduction/exemption

Updated: July 2025, 7

What is the application for reduction/exemption of real estate acquisition tax/registration license tax?

Regarding real estate income tax, the tax amount will be reduced to one-third only if the real estate is transferred by March 21.

Regarding the registration and license tax, if the transfer was made between April 20, 4 and March 1, 22, and certain requirements such as being registered within one year after acquisition are met, The tax rate will be reduced to 3%.

Consultation　Procedure

 ①：Preliminary investigation

We will check in advance whether the property is eligible for tax reduction or not.

 ②：Balance certificate issued

Once the sales contract is almost certain, we will request the issuance of a balance certificate from the financial institution with which you do business.

 ③：Document preparation

 ④：Conclusion of sales contract

 ⑤：Application for reduction/exemption

We will apply to the Ministry of Land, Infrastructure, Transport and Tourism/Financial Bureau.

 ⑥：Certificate issue

The certificate will be issued within 10 days to 2 weeks.

 ⑦：Registration application

We will carry out formal registration of ownership.

Required documents for applying for real estate acquisition tax reduction/exemption

Ownership transfer registration Required documents for registration license tax reduction/exemption application