Bill to Create Special Tax Measures on Non-Resident Housing and Transfers of Ultra-Short-Term Owned Housing
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
Published: not stated by the source · Source: House of Representatives — Diet Bills · Stage: Bill Submitted · Area: Real Estate / Land Use · Impact (preliminary): Low · First detected by this dashboard: 2026-08-06
View the original Japanese source More Real Estate / Land Use updates Search all updates in the dashboard
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 is a legislative bill (submitted to the House of Representatives) proposing the creation of a non-resident housing tax and special taxation rules for business income arising from transfers of ultra-short-term owned housing. According to the metadata, it was submitted during the 221st Diet session (bill number 36) and is listed as under review during recess ('closed-session review'). It has not been indicated as enacted or in force.
Business Impact
If eventually adopted, the measures could affect taxation of non-resident housing ownership and of gains from short-term housing transfers. Owners, investors, and advisers in the real estate sector may wish to monitor its progress.
Recommended Action
Review the official House of Representatives source to confirm the bill's current status, scope, and any subsequent developments.
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.
- Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 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.