Property tax when housing is sold in the middle of the year…

Property tax is levied on those who are registered as owners in the registry as of January 1 of that year. Therefore, even if you sell land or houses in the middle of the year, the tax for that year will be fully charged. In such cases, the method of paying taxes is often negotiated between the seller and the buyer based on contracts.
If a house is demolished in the middle of the year, the tax for that year will be taxed in full.

※An application is required to change the owner of an unregistered house. For more information, please contact the Tax Division office of the ward office where the assets are located.