Stamp Duty in Japan (収入印紙 / Shūnyū Inshi)

Stamp Duty (収入印紙) is a mandatory tax paid to the Japanese government on certain legal documents — including property purchase contracts (売買契約書 / Baibai Keiyaku). The amount depends on the value of the transaction.

How to Pay

  • Purchase a revenue stamp (収入印紙) from:

    • Post offices

    • Some convenience stores

  • Affix it to the signed contract

  • Apply a stamp/seal over the revenue stamp to "cancel" it

Only one copy of the contract (usually held by the seller or buyer) requires the stamp. Confirm which side is responsible.

Important Notes

  • If the proper stamp is not affixed, the contract is still valid, but the parties may be penalized with additional tax during audits.

  • In some cases (e.g., Flat 35), reduced stamp duty may apply under special government programs.