Taxes on Trust Beneficiary Right of Real Estate(不動産信託受益権）

Tax on Real Property transfered via trust ownership （信託受益権の取得に関わる不動産取得税）

-Not Taxed -

Registration and License Tax（登録免許税）
Registration and license tax is levied on registration of trust beneficiary right.

One of following 3 cases is expected :

Registration of a new trust beneficiary right

Tax rates :

Land: 0.20% of Assessed value used in Fixed Asset Tax.

Building:  0.40% of 0.20% of Assessed value used in Fixed Asset Tax.

or

Registration of transfer of trust beneficiary right

Tax rates :

-1,000 yen per right-

or

Registration of transfer of ownership upon dissolution of trust contract

Tax rates :

Land: 2.00% of Assessed value used in Fixed Asset Tax.

Building:  2.00% of Assessed value used in Fixed Asset Tax.

Ｓtamp Duty（印紙税）

- 200 yen

*as of Nov.2009

(Source : FSA Japan)

-Related Links

“Taxes on Real Property”

“Taxes on Real Estate Income of Non-residents”

“Countries with Tax Treaties with Japan”

“Taxes on Trust Beneficiary Right of Real Estate”