Japan's New Non-Resident Real Estate Reporting Rule (FEFTA Form 22), Explained

The short answer

If you are a non-resident under Japan's Foreign Exchange and Foreign Trade Act (FEFTA, 外為法) and you acquire real estate in Japan — a house, a condo, land, anything you will hold outright — you must report that acquisition to the government, regardless of whether you plan to live in it yourself. Before April 1, 2026, buying a home for your own residence was the one case commonly treated as exempt. As of that date, the exemption that survives is narrower than most summaries suggest, and it no longer covers outright ownership at all.

What actually changed on April 1, 2026

This post-acquisition reporting duty for non-residents is not new — what changed is its scope. Under FEFTA, a non-resident who acquires real estate located in Japan, or a right related to it, must submit a report — "本邦にある不動産又はこれに関する権利の取得に関する報告書" (Attached Form No. 22, 別紙様式第二十二) — to the Minister of Finance, via the Bank of Japan, within 20 days of the acquisition (as of 2026-07-15; mof.go.jp).

Previously, an acquisition for the non-resident's own residential use (or that of a relative or employee) was exempt from this reporting duty, whether it was an outright purchase or a lesser right. From April 1, 2026, that residential-use exemption was narrowed: it now only covers rights related to real estate (不動産に関する権利) — things like a leasehold — acquired for residence, non-profit use, or the acquirer's own office use. Outright ownership (所有権) is no longer covered by the residential-use exemption at all. In plain terms: buy a house or condo outright to live in it yourself, and you now report it — the fact that it is your home no longer exempts you.

Who counts as a "non-resident" here

This is a residency test, not a nationality test. A foreign national who is a resident of Japan (registered address, ordinary residency status) is generally not a "non-resident" for this purpose. Conversely, a Japanese citizen living abroad without a Japan residence registration can be treated as a non-resident and fall under the same duty. If your situation sits anywhere near this line — recent arrival, recent departure, dual residence — that is exactly the kind of judgment call to confirm with the agent or judicial scrivener handling your purchase, not to guess.

What you file, and how

• Form: Attached Form No. 22 (別紙様式第二十二) — "Report on the Acquisition of Real Estate or Rights Related to Real Estate Located in Japan."
• Deadline: within 20 days of the acquisition.
• Route: to the Minister of Finance, via the Bank of Japan — not a local tax office or municipal government.
• Who can submit: the non-resident themselves, or a Japan-resident agent on their behalf — in practice often the real estate agent or judicial scrivener handling the transaction.
• Language: filed in Japanese, on paper or through the Bank of Japan's online reporting system.

What the surviving exemption does — and does not — cover

The narrower exemption is easy to over-read as "residential use is fine." It is not. Two details trip people up:

• It protects the acquisition of a right related to real estate — not ownership — for residence, non-profit use, or the acquirer's own office. If you are buying freehold ownership to live in, the exemption does not apply to you; you report it like any other purchase.
• A vacation home or second home does not count as "residential use" for this exemption, even under the narrower rule — the ministry's own guidance says so directly.

What this reporting duty does not do

Filing this report is not a tax, and it does not require government approval before you buy — it is a post-acquisition administrative report. Japan still places no nationality or residency restriction on property ownership itself; see our companion piece on whether foreigners can buy property in Japan. This is paperwork after the fact, not a new hurdle to the purchase, and it sits alongside — not instead of — the usual closing costs of any purchase.

This explains the general reporting system as of 2026-07-15 and is not legal or tax advice. FEFTA status and exemptions turn on individual facts — residency history, purpose of acquisition, and the type of right acquired — so confirm your own reporting obligation with the agent or judicial scrivener handling your transaction, or directly with the Ministry of Finance / Bank of Japan.