Bill on Non-Occupied Housing Tax and Special Taxation of Very Short-Term Housing Transfers

AI summary

Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.

Summary

This House of Representatives bill proposes creating a tax on non-occupied housing and special taxation of business income and other income from transfers of housing and related property held for a very short period. It is listed as Bill No. 36 submitted in the 221st Diet session and is under deliberation in the House of Representatives; enactment is not indicated.

Business Impact

Owners of non-occupied housing and those transferring housing and related property held for a very short period may face tax implications if the bill is enacted, but the available information does not establish the definitions, rates or scope.

Recommended Action

Review of the official Japanese bill text could clarify the proposed tax scope, the meaning of non-occupied housing and very short-term ownership, and the proposed implementation provisions.

Timeline of related official records

Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.

1. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 非居住住宅税及び超短期所有住宅等の譲渡に係る事業所得等の課税の特例の創設等に関する法律案（審議状況：衆議院で審議中） (this update) Original Japanese source

What happens next

General procedure: a bill becomes law only if both Houses of the Diet pass it; an enacted law is then promulgated, and its effective date is set by the law itself or by a later Cabinet Order. This is not a forecast of whether this bill will pass. Check the House of Representatives page for its current status.