Guide · Law & Compliance
MOF Real Estate Acquisition Report Filing in Japan
Japan's Foreign Exchange Act (外為法) requires a report to the Minister of Finance within 20 business days of any cross-border real estate transaction. Most foreign buyers don't know about it until it's too late.
20-business-day deadline
Missing the filing deadline is a criminal violation under FEFTA — not just a paperwork oversight. The report must be submitted to the Bank of Japan within 20 business days of the acquisition date.
What is the MOF Real Estate Acquisition Report?
Under Article 55-3 of Japan's Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法, FEFTA), any real estate transaction that crosses the resident / non-resident boundary must be reported to the Minister of Finance via the Bank of Japan (日本銀行).
This applies when:
- A Japanese resident purchases real estate from a non-resident
- A Japanese non-resident purchases real estate from a resident
- The transaction involves monetary consideration (i.e., a paid purchase, not a gift)
Note: "Resident" (居住者) under FEFTA is determined by habitual residence — not nationality. A Japanese national living abroad is a non-resident; a foreign national living in Japan is a resident.
Who Is Required to File?
The filing obligation rests on the resident party in the transaction. In practice:
| Transaction | Who files? |
|---|---|
| Overseas investor buys from Japanese seller | The Japanese seller (resident) |
| Japanese resident buys from overseas owner | The Japanese buyer (resident) |
| Overseas owner sells to overseas buyer | No filing required (both non-resident) |
How to File the Report (Step by Step)
- 1
Confirm the filing obligation
Verify that your transaction crosses the resident/non-resident boundary and involves monetary consideration.
- 2
Gather documents
Purchase contract (売買契約書), property registration extract (登記簿謄本), and identification documents for both parties.
- 3
Complete Form 55-3
Obtain the form from the Bank of Japan website. Fill in property location, type, acquisition price, and party details — the form is in Japanese only.
- 4
Submit to the Bank of Japan
Submit within 20 business days of acquisition. The Bank of Japan acts as agent for the Minister of Finance. Submission can be done by mail or in person.
Penalties for Non-Compliance
FEFTA violations are criminal matters. Under Article 70 of FEFTA, failing to file or filing a false report may result in:
- Fines of up to ¥1,000,000
- Imprisonment of up to 3 years (in severe cases)
In practice, retroactive filings are accepted and enforcement for first-time oversights is rare. However, the obligation does not expire — it should be resolved even if the deadline has passed.
Let Japan YES Handle It
We prepare and submit the MOF real estate acquisition report on your behalf — in Japanese, on time. Included in Standard & Premium plans. Available as an add-on for Essential Plan members.