turismo
+15,8 %
42,68 millones de visitantes internacionales en 2025
+15,8% y nuevo record anual.
Zeitraum: 2025
GATAVIA GLOBAL · Japón
Touristische Vermietung in Japan
Guia profesional Gatavia de alquiler turistico en Japon: minpaku, Hotel Business Act, Special Zone, limite 180 dias, Tokyo, Osaka, Kyoto, Sapporo, Okinawa, impuestos e inversion extranjera.
✓ Information geprüft: 26.08.2026
🇯🇵
GATAVIA
Japon combina una demanda turistica extraordinaria con uno de los marcos de alojamiento mas fragmentados y tecnicos de Asia. En 2025 recibio 42,68 millones de visitantes internacionales y el gasto inbound alcanzo JPY9,456tn, mientras el consumo turistico domestico fue JPY26,785tn.
Tokyo, Osaka, Kyoto, Hokkaido/Sapporo-Niseko, Fukuoka, Okinawa, Fuji-Hakone, Kanazawa, Nagano ski markets and Setouchi combine urban, culture, food, ski, resort, domestic and long-haul demand. The legal route determines the economic ceiling of each asset.
Tourismusmarkt in Japan
Daten, Kontext und zentrale Kennzahlen des Tourismusmarktes.
turismo
+16,4 %
JPY 9,456tn de gasto inbound en 2025
+16,4%.
Zeitraum: 2025
turismo
JPY 229.000 de gasto medio por visitante
All-purpose average.
Zeitraum: 2025
turismo
+6,5 %
JPY 26,785tn de gasto turistico domestico
+6,5%.
Zeitraum: 2025
alojamiento
661,11 millones de pernoctaciones en 2025
Final annual figure.
Zeitraum: 2025
alojamiento
+9,4 %
179,92 millones de pernoctaciones extranjeras
+9,4%.
Zeitraum: 2025
alojamiento
61,6 %
61,6% ocupacion media nacional
Business hotels 75.3%, city hotels 74.1%, simple lodging 29.6%.
Zeitraum: 2025
regulacion
42.070 viviendas minpaku activas a 15 julio 2026
65,837 notifications historically; 23,767 discontinued.
Zeitraum: 2026-07-15
regulacion
4.529 gestores de alojamiento privado registrados
National registered Private Lodging Administrators.
Zeitraum: 2026-07-15
demanda
138,6 % interanual
624.088 dias de alojamiento minpaku en abril-mayo 2026
138,6% of prior-year period; 17.9 days per reporting dwelling.
Zeitraum: 2026-04/05
Regulatorische Hinweise
high
Tokyo accommodation tax will include minpaku from 1 April 2027
Below JPY13,000 per person/night exempt; JPY13,000+ charged at 3%.
high
Japan reached 42,070 active notified minpaku dwellings by 15 July 2026
Active stock rose while 23,767 historical notifications had already been discontinued.
high
Osaka City stopped new Special Zone Minpaku applications on 29 May 2026
Existing certified facilities can continue, but new certification and room-addition/floor-area expansion applications closed.
high
Kyoto is reviewing further minpaku tightening during FY2026
City established an expert review body aiming to consider stronger rules; this is a regulatory process, not yet an enacted new restriction.
high
Sapporo accommodation tax started on 1 April 2026
Sapporo and Hokkaido taxes are collected together, including notified minpaku.
high
FEFTA real-property reporting for non-residents broadened from 1 April 2026
Covered acquisitions now require post-transaction report to MOF via Bank of Japan within 20 days.
high
Address/name change registration became mandatory for owners on 1 April 2026
Property owners generally must register qualifying name/address changes within two years.
high
Kyoto accommodation tax increased materially on 1 March 2026
New five-tier schedule reaches JPY10,000 per person/night for room prices of JPY100,000 or more.
high
Kyoto tightened enforcement for missed periodic reports from 1 February 2026
Late reports can move faster to improvement order, fine, suspension and publication.
Rechtlicher Rahmen
national
Japan uses three principal lawful short-stay routes
Three routes, not one licence.
Operators must generally select: Inns and Hotels Act permission, Special Zone Private Lodging authorization where available, or Private Lodging Business Act notification. Each route has distinct property, day-limit and local-law consequences.
national
Private Lodging Act: maximum 180 lodging days per dwelling/year
Yes, 180-day ceiling.
A notified dwelling may lodge guests for no more than 180 days in the statutory year. Local ordinances can further restrict periods or zones.
national
Notified Minpaku must qualify as housing
Yes.
The dwelling needs kitchen, bathroom, toilet and washstand and must meet a residence-use condition such as current principal residence, being offered to a new resident, or being available for owner/tenant residential use from time to time.
national
Registered manager required when absent or more than five lodging rooms
Generally yes when statutory trigger applies.
A Private Lodging Operator must entrust all statutory management duties to a registered Private Lodging Administrator when the operator is absent while guests stay or the notified dwelling exceeds five lodging rooms, subject to narrow statutory exceptions.
national
Guest registry, ID verification and foreign-passport controls
Required.
Host must verify identity, record name/address/occupation/lodging dates and preserve registry 3 years. Foreign guests without a Japanese address require nationality and passport number and official guidance requires keeping passport copy.
national
Private Lodging Act requires reporting every two months
Yes.
By Feb, Apr, Jun, Aug, Oct and Dec 15, operator reports prior two months lodging days, guest count, guest-nights and nationality breakdown. Local rules can add items, as Kyoto does.
national
Inns and Hotels Act route requires permission but has no Minpaku 180-day cap
Permission required.
Paid lodging business under the Inns and Hotels Act requires permission and must satisfy category-specific public-health, building, fire and local requirements. Unlike notified Minpaku, the national 180-day limit does not apply.
mixed
Special Zone Minpaku exists only in participating local systems
Local authorization required.
Special Zone Minpaku can permit residential-zone lodging without the Minpaku Act 180-day annual cap, but local authorization and minimum-stay requirements apply. Official national comparison states at least 2 nights/3 days under participating ordinances.
Besteuerung touristischer Vermietung
2026 individual income tax
Individual national income tax: 5%-45% progressive
Reconstruction special income tax
Special Income Tax for Reconstruction adds 2.1% of base income tax
2.1
National corporation tax
Ordinary national corporation tax generally 23.2%
23.2
Consumption tax
Standard consumption tax is 10%
10
Non-resident withholding
Non-resident Japanese real-estate rent can face 20.42% withholding
20.42
Regulatorische und Marktentwicklung
01.04.2027
Tokyo revised accommodation tax takes effect
Minpaku and simple lodging become taxable; 3% rate at JPY13,000+ per person/night.
15.07.2026
Active notified minpaku reaches 42,070 dwellings
65,837 historical notifications and 23,767 discontinued.
01.07.2026
Tokyo accommodation-tax reform promulgated
Adopted reform sets 1 Apr 2027 effective date and expands tax to minpaku.
29.05.2026
Osaka City ends new Special Zone Minpaku applications
New applications and expansion changes stop.
01.04.2026
Sapporo accommodation tax begins
Sapporo City plus Hokkaido tax applies to hotels, simple lodging and notified minpaku.
01.04.2026
FEFTA non-resident property reporting scope broadens
MOF expands post-transaction reporting scope for Japanese real property/right acquisitions.
01.04.2026
Owner name/address change registration becomes mandatory
Real-property owners must keep qualifying registration data updated within statutory period.
01.03.2026
Kyoto new accommodation-tax schedule starts
Five-tier tax reaches JPY10,000 per person/night at the highest price band.
01.02.2026
Kyoto strict reporting enforcement starts
City shortens escalation for missing periodic reports.
01.09.2025
Osaka accommodation tax bands change
Current Osaka tariff starts: JPY200/400/500 above relevant price thresholds.
01.04.2024
Foreign/overseas-owner registration information requirements change
Domestic-contact and romanized-name information rules take effect for relevant ownership registrations.
15.06.2018
Private Lodging Business Act takes effect
Notification-based private lodging becomes operational nationwide subject to local ordinances.
16.06.2017
Private Lodging Business Act promulgated
National notified-minpaku framework created.
13.12.2013
National Strategic Special Zones framework enables Special Zone lodging path
Special-zone accommodation becomes an alternative route in participating municipalities.
12.07.1948
Inns and Hotels Act enacted
Japan establishes national licensing framework for paid lodging.
PROFESSIONELLE INHALTE
Gatavia Professional Dossier · Japan
Erweiterte Analyse für Eigentümer, Verwalter und Investoren.
01
Due Diligence
Professionelle Prüfungen vor Kauf, Betrieb oder Umwandlung einer touristischen Unterkunft.
🔒 Geschützter Inhalt
02
Erweiterte Regulierung
Vertiefte Analyse von Anforderungen, Beschränkungen, Risiken und regulatorischen Szenarien.
🔒 Geschützter Inhalt
03
Professionelle Steueranalyse
Erweiterte steuerliche Behandlung und Themen mit besonderem Prüfbedarf.
🔒 Geschützter Inhalt
04
Professioneller Betrieb
Prozesse, wiederkehrende Pflichten und Dokumentenkontrolle.
🔒 Geschützter Inhalt
05
Regionaler Radar
Analyse von Gebieten und Städten mit unterschiedlichen Markt- oder Regulierungsbedingungen.
🔒 Geschützter Inhalt
06
Investoren
Risiken, Kosten, Rentabilität und Kriterien vor einer Investitionsentscheidung.
🔒 Geschützter Inhalt
07
Verwalter
Compliance, Vertretung, Reporting, Dokumentation und professionelles Management.
🔒 Geschützter Inhalt
08
Kennzahlen und Hinweise
Professionelle Kennzahlen zu Markt, Nachfrage, Risiko und regulatorischer Entwicklung.
🔒 Geschützter Inhalt
Dieses Dossier ist in Gatavia Land und Gatavia Global enthalten.
Quellen und Referenzbehörden
Fukuoka City
Minpaku and fire-safety proceduresJapan National Tourism Organization (JNTO)
Visitor Arrivals to Japan, December and full-year 2025Japan Tourism Agency
Domestic travel consumption 2025 finalJapan Tourism Agency
Inbound Consumption Trends Survey 2025Japan Tourism Agency
Accommodation Travel Statistics 2025 finalJapan Tourism Agency / MLIT
Private Lodging Business operatorsJapan Tourism Agency / MLIT
Private Lodging Business Act overviewJapan Tourism Agency / MLIT
Safety-assured Private LodgingJapan Tourism Agency / MLIT
Implementation status of the Private Lodging Business ActJapan Tourism Agency / MLIT
Municipal information and ordinances for Private LodgingJapan Tourism Agency / MLIT
What is Private Lodging? Comparison of the three systemsMinistry of Finance Japan
FEFTA reporting for non-residents acquiring Japanese real propertyMinistry of Health, Labour and Welfare
Inns and Hotels Act overviewMinistry of Health, Labour and Welfare
Inns and Hotels Act textMinistry of Justice Japan
Ownership registration applications from 1 April 2024Ministry of Justice Japan
Mandatory change-of-name/address registration from 1 April 2026National Tax Agency Japan
Consumption tax treatment of residential leasingNational Tax Agency Japan
Corporation tax ratesNational Tax Agency Japan
Tax on non-residents in JapanNational Tax Agency Japan
Consumption tax ratesNational Tax Agency Japan
Registration and licence tax on real estateNational Tax Agency Japan
Individual income tax rates for 2026Okinawa Prefecture
Private Lodging BusinessOsaka Prefecture
Accommodation Tax rates from 1 September 2025Ota City
Special Zone Private Lodging Q&ASapporo City
Private Lodging notification and operationSapporo City
Accommodation TaxShinjuku City
Private Lodging Business and Shinjuku rulesTokyo Metropolitan Government Tax Bureau
Individual inhabitant tax — standard income-based rateTokyo Metropolitan Government Tax Bureau
Accommodation Tax reform from 1 April 2027Tokyo Metropolitan Government Tax Bureau
Fixed assets and city planning taxesTokyo Metropolitan Government Tax Bureau
Real estate acquisition taxPROFESSIONELLER PDF-RATGEBER
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