Buying a home in Japan for a child's study or work: in the parent's name or the child's? What parents in China and Taiwan should check first

In short: Whether you buy the child's home in the parent's name or the child's changes how the Foreign Exchange Act report, gift tax, residence status and future disposal play out. Property search and sale brokerage are ours; gift tax and non-resident taxation go to a tax accountant; alignment with the child's residence status to an administrative scrivener; and registration to a judicial scrivener — each an independent entity, engaged separately.

This article is for parents in mainland China and Taiwan (and the professionals who advise them) who are considering acquiring a home for a child studying or working in Japan; it organises what to check first, from the frameworks of the Foreign Exchange Act, the Inheritance Tax Act and the Immigration Act. Real estate in Japan can be owned regardless of nationality or residence status, but the procedures and taxes change according to whose name it is in and who lives in Japan (resident or non-resident). We (Yotsuba Real Estate Co., Ltd.) handle the property search and the sale brokerage. The gift tax, non-resident taxation and deemed transfer arising from the parent's- or child's-name choice go to a tax accountant; the alignment of the child's residence status ("Student," "Engineer/Specialist in Humanities/International Services") with the home to an administrative scrivener (immigration filing agent); and ownership registration and the name to a judicial scrivener. These are independent entities from Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社), engaged separately for each service under a separation-of-engagement arrangement. For the detail of the Foreign Exchange Act report after a non-resident buys, see acquisition of real estate by non-residents and the Foreign Exchange Act report; for a lessor's points when letting later, see what a landlord should check when letting to a foreign tenant.

For a child's study or work, how does the home differ between the parent's name and the child's?

The first thing to separate is "who becomes the buyer (owner)." Whether the parent (usually a non-resident) or the child living in Japan, the Foreign Exchange Act report, the source of funds and gift tax, and the taxation on a future sale all change. Which is better is not decided uniformly; judge it by the source of funds, the expected length of stay and the policy for future disposal.

Ownership of real estate in Japan is not restricted by nationality or residence status. Residence status concerns the activities one can carry out in Japan (study, work, etc.) and is a separate matter from whether one can own real estate. Buying in the name of a child who is studying, or in the name of a parent living outside Japan, is therefore possible for ownership itself. The dividing line is in the procedures and the taxes.

Name	The buyer's standing	Mainly what comes into play
Parent's name (living abroad)	Non-resident	Foreign Exchange Act acquisition report / settlement and remittance / the buyer's withholding when sold later
Child's name (living in Japan)	Resident (during their stay)	If the parent funds it, the gift-tax (deemed gift) issue / the relationship to the child's stay
Joint (parent and child)	A resident and a non-resident mixed	The above coexist share by share, and procedures tend to double

Under any name, the property search and sale brokerage are ours; tax estimates go to a tax accountant and registration to a judicial scrivener.

When the parent buys while living abroad (non-resident), how do settlement, remittance and tax move?

If the parent buys while living abroad (as a non-resident), a report under the Foreign Exchange Act is required after acquisition. Because the remittance and settlement cross borders, identity verification and the scheduling of the receipt of funds are needed, and when that property is later sold while still owned by a non-resident, a withholding obligation arises on the buyer's side. The reporting and tax procedures are assigned to someone other than the property search.

Under the Foreign Exchange and Foreign Trade Act, where a non-resident acquires real estate in Japan or rights relating thereto, a "report on the acquisition of real estate in Japan or rights relating thereto" must be submitted to the Minister of Finance via the Bank of Japan within 20 days of acquisition (FEFTA Art. 55-3(1)(12) and related provisions). The size of the amount or area does not matter. By the ministerial-ordinance amendment in force on 1 April 2026, the acquisition of real estate itself — including acquisition for residential use — was added to the reporting target "regardless of purpose." The filing may be made by the acquirer themselves or by an agent who is a resident (such as the real estate agent). The details, the form and the content of the 2026 amendment are summarised in acquisition of real estate by non-residents and the Foreign Exchange Act report. Estimates of non-resident taxation, deemed transfer, and withholding on a future sale go to a tax accountant.

Situation	What moves	Who
After acquisition	Foreign Exchange Act acquisition report (within 20 days, via the Bank of Japan)	The person, or a resident agent (we can be involved as broker)
Settlement and remittance	Identity verification for overseas remittance; schedule for the receipt of funds	Financial institution / the person
During ownership	Receipt of fixed-asset tax notices, etc. (consider a tax agent)	Tax accountant confirms
Future sale	A purchase from a non-resident carries withholding on the buyer's side	Tax accountant estimates

How do you align the child's residence status ("Student," "Engineer/Specialist") with acquiring or renting the home?

The child's residence status defines "what they do in Japan" and is not directly tied to whether they can own or rent a home. However, the outlook for their stay (whether the status is renewed, the move to work after graduation) is a factor in which name to buy in and when to sell or let in future. The eligibility for, or change of, the residence status itself is handled, separately from the property, by an administrative scrivener (immigration filing agent).

The residence statuses "Student" and "Engineer/Specialist in Humanities/International Services" are categories of activity set out in Appended Table I of the Immigration Act (Immigration Control and Refugee Recognition Act; Cabinet Order No. 319 of 1951). Whether one falls within them is judged by the Immigration Services Agency. Acquiring or renting a home is not itself a requirement of the residence status, but the expiry date of the period of stay and the timing of graduation or the move to work affect the design of whether to keep, let or sell. For a lessor's points when letting after the child returns home or moves, see what a landlord should check when letting to a foreign tenant; for keeping and managing it from abroad, see managing Japanese real estate while living overseas (Chinese support). The residence-status filing agency is an administrative scrivener; the property search is ours.

Who do you assign gift tax, the name and registration to, and who do you ask for the property search?

Because the professionals involved differ, decide the roles up front. The property search and sale brokerage are ours; estimates of gift tax and non-resident taxation go to a tax accountant; ownership registration and the name to a judicial scrivener; and the child's residence status to an administrative scrivener. If the parent funds it and registers it in the child's name, because it may be deemed a gift, consult a tax accountant before the contract.

If the parent bears the price and registers it in the child's name, the gift issue under the Inheritance Tax Act (including deemed gift) may arise. Because the gift-tax and income-tax relationship changes with the resident/non-resident distinction, it is safest to decide the name together with an estimate of the tax. Whether tax actually applies, the amount and any available exemption vary by case, so this article does not assert them and leaves them as unverified; a tax accountant confirms against original materials. Ownership registration, and the handling of a signature certificate in place of a seal certificate where a non-resident has none, are the judicial scrivener's area. We handle a property search and sale brokerage that take account of the desired school district, convenience for commuting, and future saleability. For consultations in Chinese (traditional and simplified characters), see the window for foreign and overseas clients. Each professional is an independent entity from Yotsuba Real Estate Co., Ltd., engaged separately for each service. We proceed by direct contract, direct invoice and direct payment; no referral or lead-transfer fees are exchanged.

Have a question about your situation?

Tell us about your property search or plans to sell.

Chat on LINEContact us

When the child eventually returns home or moves, what are the options to sell or let?

Thinking about the "exit" at the buying stage keeps your options from narrowing later. When the child graduates, returns home or moves, the home can be organised into "sell," "let" or "keep." If the parent sells while still a non-resident, withholding on the buyer's side is involved; if they let it, a receiving base in Japan (management, tax agent) is needed.

When a non-resident sells while still the owner, the buyer in principle withholds 10.21% of the consideration for the property (10% income tax plus 0.21% special reconstruction income tax) (with certain exceptions, such as where the buyer is an individual acquiring for their own or a relative's residential use and the consideration is ¥100 million or less; the detail is confirmed by a tax accountant). When letting, there are situations where 20.42% is withheld from the rent if the tenant is a corporation or the like, and you arrange the owner's receiving base abroad (notification of a tax agent, a management company). When keeping it, the management of a vacancy and the receipt of fixed-asset tax, etc., are needed. For any exit, the sale/letting practice is ours, tax estimates go to a tax accountant, and registration to a judicial scrivener.

Frequently asked questions

Q. Can I buy a home in the name of a parent (living in China or Taiwan) for a child studying in Japan?
A. You can. Real estate in Japan can be owned regardless of nationality or residence status. However, where the parent is a non-resident, a Foreign Exchange Act report (report on the acquisition of real estate in Japan, via the Bank of Japan) is required within 20 days of acquisition. The report can also be filed by an agent who is a resident (such as the real estate agent), and we can be involved as broker. Tax estimates go to a tax accountant and registration to a judicial scrivener.

Q. If we buy in the child's name but the parent pays, what about tax?
A. If the parent bears the price and puts it in the child's name, it may be treated as a gift under the Inheritance Tax Act (including deemed gift). Because the taxation relationship also changes with the resident/non-resident distinction, it is safest to decide the name together with a tax estimate. Whether tax actually applies and the amount vary by case, so this article does not assert them (unverified). Consult a tax accountant before the contract.

Q. Does the child's residence status ("Student," "Engineer/Specialist") give any advantage in owning or renting a home?
A. Residence status is a category of the activity carried out in Japan, not a requirement for owning or renting real estate. Ownership is possible even without a residence status. That said, the expiry date of the stay and the outlook for graduation or the move to work are factors in whether to keep, sell or let. Eligibility for, or change of, residence status is for an administrative scrivener (immigration filing agent); the property search is ours.

Q. Is there any special procedure when, in future, the child returns home and that home is sold?
A. If the owner sells while still a non-resident, the buyer withholds in principle 10.21% of the consideration (with exceptions, such as an individual buyer for their own or a relative's residential use with a consideration of ¥100 million or less). When letting, there are situations where 20.42% is withheld from the rent if the tenant is a corporation or the like. For either, tax estimates go to a tax accountant, the sale/letting practice is ours, and registration to a judicial scrivener.

Primary sources

• Reporting of "the acquisition of real estate in Japan or rights relating thereto" under the Foreign Exchange and Foreign Trade Act (Ministry of Finance) / 外為法 (a non-resident's acquisition of real estate in Japan requires a report to the Minister of Finance via the Bank of Japan within 20 days of acquisition; the size of the amount or area does not matter; filing by a resident agent is also possible. Accessed 13 October 2026)
• Ministry of Finance, "Ministerial Ordinance partly amending the Ministerial Ordinance on Reports of Foreign Exchange Transactions" (promulgated 20 February 2026; in force 1 April 2026) / 財務省 (adding the acquisition of real estate itself for residential, non-profit-business or office use to the after-the-fact reporting target; Ministerial Ordinance on Reports of Foreign Exchange Transactions Art. 5(2)(10) and Form 22. Accessed 13 October 2026)
• Immigration Control and Refugee Recognition Act (Immigration Act; Cabinet Order No. 319 of 1951), Appended Table I / 入管法 (the activity categories of the residence statuses "Student" and "Engineer/Specialist in Humanities/International Services"; eligibility is judged by the Immigration Services Agency. Accessed 13 October 2026)
• National Tax Agency, Taxanswer No. 2879 "When you purchase land or similar property from a non-resident" / 国税庁 (a buyer—whether an individual or a corporation—who purchases land or similar property from a non-resident in principle withholds 10.21%; no withholding is required where an individual acquires it for their own or a relative's residential use and the consideration is ¥100 million or less (this exception applies only to individuals, not to corporations). Accessed 13 October 2026)

Updated and additional sources checked on 13 October 2026. The frameworks of the Foreign Exchange Act and the Immigration Act were checked in the Ministry of Finance guidance, e-Gov and the National Tax Agency Taxanswer. Whether gift tax (including deemed gift), non-resident taxation or deemed transfer arises under the parent's-/child's-name choice and the amount, any available exemption, the individual eligibility for residence status, and the fine detail of the Foreign Exchange Act reporting exceptions vary by case and are not asserted here but left as unverified; tax is confirmed by a tax accountant, residence status by an administrative scrivener, and registration by a judicial scrivener against original materials. The URLs and content of the Ministry of Finance, National Tax Agency and Immigration Services Agency pages are as of the access date and may be amended or change in structure. Publication remains held pending qualified review.

This article provides general information and does not present individual legal conclusions, tax conclusions, or the outcome of residence status. Confirmation by the competent authorities and qualified professionals is required. Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社), 四葉行政書士事務所, 四葉社会保険労務士事務所 and other specialists (judicial scrivener, tax accountant, lawyer) are independent entities, engaged separately for each service. We proceed by direct contract, direct invoice and direct payment; no referral or lead-transfer fees are exchanged. The property search and sale brokerage lie with Yotsuba Real Estate Co., Ltd., gift tax and non-resident taxation with a tax accountant, the child's residence status with 四葉行政書士事務所 (immigration filing agent), ownership registration with a judicial scrivener, and disputes over contracts or fees with a lawyer. The initial property consultation is free; confirm each professional's scope and fees with that provider.

Author

Joji Uramatsu (浦松 丈二), real estate transaction specialist (Tokyo Governor registration No. 293544) and administrative scrivener (registration No. 25087022); representative director of Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社; Real Estate Brokerage, Tokyo Governor (1) No. 113304) and representative of 四葉行政書士事務所. In Kohinata, Bunkyo-ku, Tokyo, about five minutes' walk from Myogadani Station. Working in Japanese, English, traditional and simplified Chinese, he handles the property search and sale brokerage for clients in mainland China and Taiwan; gift tax and non-resident taxation go to a tax accountant, the child's residence status to an administrative scrivener, and registration to a judicial scrivener. Author profile.