Short answer: a house offered for 0 yen is a transfer of ownership without a price, not a house without costs. When an individual gives you property, the receiver is the person who may owe gift tax; when a corporation gives it, the National Tax Agency says income tax is the relevant tax instead. On top of tax there are transfer costs (registration and a prefectural acquisition tax), the cost of whatever is wrong with the house, and the yearly costs of owning it. Free and 0 yen akiya are often free because the owner wants out of those costs. Before you say yes, add up the whole list below. This is general information, not tax advice; confirm the figures with the tax office or a licensed tax professional.
30-second decision
Owners give houses away because owning an empty house is costly and a sale is difficult. Holding costs include the fixed-asset tax, insurance, upkeep and the legal duty to manage the building. Since the Act on Special Measures concerning Vacant Houses was amended (in force from 13 December 2023, per MLIT's announcement), owners also face stronger municipal action against neglected vacant houses; see managing an akiya from overseas. A giver who passes the house on passes those costs on to you. Many municipal akiya banks also list low-priced or free houses; see akiya-bank conditions for foreigners.
The National Tax Agency explains gift tax on its page No. 4402 (gift tax). The points to know:
The value that counts is the value assessed for tax, not the market price and not the 0 yen on the listing. For real estate that is normally linked to the assessed values used for property tax; ask the municipal tax office for the assessed value (固定資産税評価額) of the land and the building, and ask a tax professional how the gift would be valued. Relationship rules and special provisions exist and are outside this guide. If an heir transfers the house to you instead of selling, the position may differ again; ask before you agree.
Transferring ownership is done by registration at the Legal Affairs Bureau, normally handled by a judicial scrivener (司法書士). The registration tax (登録免許税) depends on the reason for the registration and the assessed value, and the municipality or prefecture may charge a real estate acquisition tax (不動産取得税) after acquisition. We have not verified the current rates or any exemption thresholds for each cause of transfer in this guide, so we do not quote them. Ask the judicial scrivener to list every transfer cost in writing before you accept. If the current owner has died and the registry still shows the old owner, the inheritance registration must be completed first; see inheritance registration, and how to read the registry.
Decision made? Match the next step to your situation. A free house still needs the same lot-level checks as a paid one.
| Cost | What to ask | Read next |
|---|---|---|
| Gift tax or income tax | Who is the giver (individual or corporation) and what is the assessed value? | NTA No. 4402 above |
| Registration and acquisition tax | A written estimate of all transfer costs from the judicial scrivener | Fixed-asset tax and acquisition costs |
| Belongings left in the house | Who owns them and who clears them? In writing. | Leftover belongings (残置物) |
| Demolition, if the house is unusable | Can you rebuild on the lot? Get 2 or more quotes. | Demolition costs and subsidies, rebuilding prohibited |
| Repairs | Structure, roof, termites, plumbing | Home inspection, renovation costs |
| Wastewater | Is there a septic tank that needs replacement? | Septic tank (浄化槽) costs |
| Road access and boundaries | Is the road private? Are boundaries confirmed? | Private road, boundary survey |
| Yearly cost | Fixed-asset tax, insurance, someone to look after it | Fire insurance |
It can apply when an individual gives you property and your gifts for the year exceed the 1.1 million yen basic deduction, per the NTA. The value is the assessed value, not the listing price. Gifts from corporations are treated differently (income tax). Ask a tax professional.
It can be, if the lot is sound and you have priced all the costs above. If the house needs demolition or the lot cannot be rebuilt, the total can exceed a bargain-priced house on a good lot.
That depends on what you signed. See our cancellation guide for the typical rules on deposits and cancellation in a sale; a gift contract is different, so ask a professional.
Foreigners can generally own property in Japan; see can foreigners buy akiya.
Next step, by situation
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