tourism
+15,8 %
42.68 million international visitors in 2025
+15.8% and a new annual record.
Period: 2025
GATAVIA GLOBAL · Gatavia Japan
Short-term rentals in Japan
This section explains how short-term rental works in Japan and how to correctly separate the distinct legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules.
✓ Information reviewed: 09/13/2026
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GATAVIA
This section explains how to analyze the market, profitability, and investment in Japan without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the rules applicable to the case. The specific and verified data are presented below in the Gatavia information block.
Investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Japan
Data, context and key indicators for the tourism market.
tourism
+16,4 %
JPY 9.456 trillion international tourism spending in 2025
+16,4%.
Period: 2025
tourism
JPY 229,000 average spending per visitor
overall average.
Period: 2025
tourism
+6,5 %
JPY 26.785 trillion of domestic tourist expenditure
+6,5%.
Period: 2025
accommodation
Total overnight stays 2025
Total overnight stays 2025 Value: 661.11 million guest nights Reference year: 2025 Scope: Japan Interpretation: all types of accommodations in the survey.
Period: 2025
accommodation
+9,4 %
Foreign overnight stays 2025
Foreign overnight stays 2025 Value: 179.92 million guest nights Reference year: 2025 Scope: Japan Interpretation: +9.4% year-on-year.
Period: 2025
accommodation
61,6 %
Average occupancy 2025
Average occupancy 2025 Value: 61,6 % Reference year: 2025 Scope: Japan Interpretation: national occupancy of rooms of all types.
Period: 2025
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
Public information is not yet available for this section.
Short-term rental taxation
Taxation
Individual national income tax: 5%-45% progressive
Taxation
Special Income Tax for Reconstruction adds 2.1% of base income tax
2.1
Taxation
Ordinary national corporation tax generally 23.2%
23.2
Taxation
Standard consumption tax is 10%
10
Taxation
Non-resident Japanese real-estate rent can face 20.42% withholding
20.42
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Japan
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
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
Japan Tourism AgencyJapan Tourism Agency / MLIT
Municipal information and ordinances for Private LodgingJapan Tourism Agency / MLIT
Safety-assured Private LodgingJapan Tourism Agency / MLIT
Japan Tourism Agency / MLITJapan Tourism Agency / MLIT
Private Lodging Business Act overviewJapan Tourism Agency / MLIT
What is Private Lodging? Comparison of the three systemsJapan Tourism Agency / MLIT
Private Lodging Business operatorsKatsushika City
Katsushika CityKyoto City
Kyoto CityKyoto City
Kyoto CityKyoto City
Kyoto CityKyoto City
Kyoto CityMinistry of Finance Japan
Ministry of Finance JapanMinistry of Health, Labour and Welfare
Ministry of Health, Labour and WelfareMinistry of Health, Labour and Welfare
Ministry of Health, Labour and WelfareMinistry of Justice Japan
Ministry of Justice JapanMinistry of Justice Japan
Ownership registration applications from 1 April 2024National Tax Agency Japan
National Tax Agency JapanNational Tax Agency Japan
National Tax Agency JapanNational Tax Agency Japan
National Tax Agency JapanNational Tax Agency Japan
National Tax Agency JapanNational Tax Agency Japan
National Tax Agency JapanNational Tax Agency Japan
Registration and licence tax on real estateOkinawa Prefecture
Okinawa PrefectureOsaka City
Osaka CityOsaka City
Osaka CityOsaka Prefecture
Osaka PrefectureOta City
Ota CitySapporo City
Sapporo CitySapporo City
Sapporo CityShinjuku City
Shinjuku CityTokyo Metropolitan Government Tax Bureau
Fixed assets and city planning taxesTokyo Metropolitan Government Tax Bureau
Tokyo Metropolitan Government Tax BureauTokyo Metropolitan Government Tax Bureau
Tokyo Metropolitan Government Tax BureauTokyo Metropolitan Government Tax Bureau
Tokyo Metropolitan Government Tax BureauPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.