FEFTA Form 22: Step-by-Step Filing Guide for Foreign Property Buyers

When a non-resident purchases real estate in Japan, they are legally required to file a report with the Japanese government. That report is submitted on Form 22 — the official document prescribed under the Foreign Exchange and Foreign Trade Act (FEFTA). The filing obligation applies regardless of property type, location, or intended use (as of April 2026).

Despite its importance, Form 22 is one of the most overlooked compliance steps in cross-border Japanese property transactions. Many foreign buyers complete the purchase, register ownership, and move on — unaware that a separate government filing is required within 20 days.

This guide walks through every aspect of the Form 22 filing process: who must file, what information is required, how to submit, and the mistakes that most commonly trip up foreign buyers. For a broader overview of how FEFTA applies to real estate in 2026, see our comprehensive FEFTA reporting guide.

Last updated: March 2, 2026

What Is FEFTA Form 22?

Form 22 is the official reporting document for non-resident acquisitions of real estate in Japan. Its formal title is the Report on Acquisition of Real Estate in Japan (対内直接投資等に関する届出書), and it is prescribed under Article 55-3 of the Foreign Exchange and Foreign Trade Act.

The form is issued by the Bank of Japan (日本銀行), which acts as the receiving and processing agent on behalf of the Minister of Finance. It is not a tax form, a registration document, or a purchase approval — it is a post-acquisition report that informs the government about real estate transferred to non-resident ownership.

Key Facts About Form 22

Form 22 is distinct from ownership registration (登記), which is handled separately at the Legal Affairs Bureau (法務局) by a judicial scrivener. Both are required, and neither substitutes for the other.

Who Must File Form 22?

The filing obligation applies to any person or entity classified as a non-resident (非居住者) under FEFTA who acquires real estate in Japan.

FEFTA's Definition of "Non-Resident"

FEFTA uses a residency-based classification system, not nationality. A Japanese national living abroad can be a non-resident, while a foreign national living in Japan can be a resident.

Non-resident individuals:

• A person whose principal place of residence has been outside Japan for one year or more
• A person who does not maintain a residence in Japan

Non-resident corporations:

• An entity whose principal place of business (head office) is located outside Japan
• This includes foreign-incorporated companies without a registered branch in Japan

Classified as residents (no Form 22 required):

• Foreign nationals holding a valid residence card (在留カード) who live in Japan
• Japanese branch offices of foreign corporations (the branch is treated as a resident entity)
• Foreign nationals with a principal residence in Japan, regardless of visa type

The April 2026 Expansion

Before April 2026, a limited exemption existed: non-residents purchasing property for personal residential use (for themselves, their family, or employees) were not required to file Form 22.

This exemption has been removed. Starting April 2026, all non-resident acquisitions — whether for investment, rental, personal residence, vacation use, or any other purpose — require Form 22 filing.

The Japanese government removed this exemption after finding that some buyers were classifying investment properties as "personal residences" to avoid the reporting requirement. For full details on the 2026 regulatory changes, see our FEFTA 2026 reporting guide.

What Information Is Required on Form 22?

Form 22 requires five categories of information about the transaction. Each must be completed in Japanese.

1. Type of Acquisition (取得の種類)

Indicate how you acquired the property:

If you acquired the property through a standard sale transaction, select 売買 (purchase). Most foreign buyers will use this category.

2. Total Area (面積)

Report the total area of the acquired property in square meters (m²). For condominiums, this refers to the exclusive-use area (専有面積) of your unit — not the total building area.

The area figure should match the one stated in your purchase contract (売買契約書) and property registration (登記簿謄本). In the Tokyo market, for example, a typical two-bedroom condominium in areas like Shinjuku or Shibuya ranges from approximately 50–80 m².

3. Location of the Property (所在地)

Provide the full address of the property as it appears in the official property registration. This must follow the Japanese address format:

• Prefecture (都道府県)
• City / Ward (市区町村)
• District / Block / Lot (丁目・番地・号)

For condominiums, include the building name and unit number. Your judicial scrivener or real estate agent can confirm the exact registered address format.

4. Date of Acquisition (取得の日)

This is a critical field because it determines the starting point for the 20-day filing deadline.

Which date counts as the "acquisition date"?

The settlement date (決済日) — when the remaining purchase price is paid and keys are handed over — is generally the date recognized as the acquisition date for FEFTA reporting purposes. This is the date when ownership effectively transfers, even though formal registration may be completed a few days later.

Do not confuse this with the contract signing date (契約日), which often occurs 2–4 weeks earlier.

5. Purchase Price / Consideration (対価の額)

Report the total consideration paid for the property in Japanese yen (¥). This is the purchase price as stated in the sale and purchase agreement, not including transaction costs such as agent commissions, registration fees, or taxes.

For context, actual transaction prices vary significantly by area. According to MLIT transaction data available on JRE, median condominium prices per square meter range from approximately ¥800,000/m² in suburban areas to over ¥2,000,000/m² in central Tokyo locations like Minato-ku and Ginza-Nihonbashi. Using actual transaction data rather than asking prices is important for understanding whether the price you're reporting is within normal market range — JRE provides MLIT-based transaction data for 20+ locations across Japan.

Required Supporting Documents

The documents you need depend on whether you are filing as an individual or a corporation, and whether you are filing before or after April 2026.

For Non-Resident Individuals

For Non-Resident Corporations

Additional Documents After April 2026

Starting April 2026, the following are also required as part of the expanded nationality disclosure rules:

All foreign-language documents must be accompanied by certified Japanese translations (翻訳証明付き). Your judicial scrivener or a certified translation service can arrange this.

Filing Process: Step by Step

Step 1: Begin Document Preparation Before Purchase

Do not wait until after settlement to start gathering documents. Several of the required items — particularly the sworn affidavit and certified translations — can take 2–4 weeks to obtain.

Recommended timeline:

• 4–6 weeks before settlement: Request your sworn affidavit or signature certificate from a notary in your home country, or from your country's embassy/consulate in Japan
• 2–3 weeks before settlement: Arrange certified Japanese translations of all foreign-language documents
• 1 week before settlement: Confirm with your agent or judicial scrivener that all Form 22 documents are ready

If you are buying property in Japan remotely, factor in additional time for international postal delivery of notarized documents.

Step 2: Obtain Form 22

Form 22 can be obtained from the following sources:

• Bank of Japan website: Available for download in PDF format from the Bank of Japan's Foreign Exchange section (外国為替関連 → 届出・報告)
• Bank of Japan regional offices: Physical copies are available at any Bank of Japan branch
• Through your agent: Real estate agents and judicial scriveners who regularly handle non-resident transactions typically keep copies on file

The form number is referenced as the report under Article 55-3 of FEFTA (外国為替及び外国貿易法第55条の3に基づく報告書).

Step 3: Complete the Form

The form must be completed in Japanese. There is no official English-language version of Form 22.

Can I complete the form in English? No. The Bank of Japan requires all entries to be in Japanese. If you cannot read or write Japanese, you will need assistance from your real estate agent, judicial scrivener, or a bilingual advisor.

What about romanized names? Your name should be written in katakana (カタカナ) as the primary entry, with the romanized (English alphabet) spelling added in parentheses.

Key tips for completing the form:

• Use the exact property address as it appears on the registration certificate (登記簿謄本)
• Record the purchase price in Japanese yen, even if you paid from a foreign currency account
• Use the settlement date as the acquisition date
• Double-check all area figures against your contract

Step 4: Submit to the Minister of Finance via the Bank of Japan

The form is addressed to the Minister of Finance (財務大臣) but is physically submitted to the Bank of Japan (日本銀行).

Submission locations:

When submitting by mail, include a self-addressed stamped envelope if you want a receipt copy returned to you.

Step 5: Receive Confirmation

After submission, the Bank of Japan will:

1. Review the form and supporting documents for completeness
2. If documents are incomplete, contact the filer (or their agent) to request corrections
3. Accept the filing once all requirements are met

There is no formal "approval" letter — the filing is a notification, not an application for permission. Once accepted, you have fulfilled your obligation. Retain your copy of the submitted form and any receipt from the Bank of Japan for your records.

The 20-Day Filing Deadline

The filing deadline is within 20 calendar days of the acquisition date. This is one of the most important compliance timelines for foreign property buyers in Japan.

When Does the 20-Day Clock Start?

The 20-day period begins on the day after the settlement date (決済日) — the date when the purchase price is fully paid and the property is handed over.

Example:

• Settlement date: March 15, 2026
• Day 1 of the 20-day period: March 16, 2026
• Filing deadline: April 4, 2026

If the 20th day falls on a weekend or national holiday, the deadline extends to the next business day.

What Happens If You Miss the Deadline?

Late filing can result in:

• Administrative guidance (行政指導): The most common outcome for first-time, unintentional late filings. The government contacts you and requires immediate compliance.
• Administrative fines: The Ministry of Finance may impose financial penalties for late or non-filing.
• Criminal penalties: Under FEFTA Article 70, willful non-compliance can result in imprisonment of up to three years or fines of up to ¥1 million, or both.

In practice, most inadvertent late filings by individual property buyers are resolved through administrative guidance. However, the enforcement environment is tightening as part of Japan's broader effort to improve oversight of foreign-owned real estate. Deliberate non-compliance or repeated violations carry significantly higher risk.

Can the Deadline Be Extended?

There is no formal extension mechanism for the 20-day deadline. Unlike tax filing, which has established extension procedures, FEFTA reporting deadlines are fixed.

If you know you will have difficulty filing within 20 days — for example, because you are completing the purchase remotely — the best approach is to appoint an authorized agent before settlement and provide them with the necessary documents in advance.

Can Your Agent File for You?

Yes. You are not required to file Form 22 personally. The following parties can submit the report on your behalf:

Real Estate Agents (不動産仲介業者)

Licensed real estate agents (宅地建物取引業者) who handle transactions with foreign buyers are generally familiar with the Form 22 filing process. Many agents include FEFTA filing assistance as part of their service, particularly for non-resident clients.

Ask your agent during the initial engagement whether they handle FEFTA reporting. If they do, this is typically the most convenient option, as they already have all the transaction details.

Judicial Scriveners (司法書士)

Judicial scriveners are the legal professionals who handle property registration in Japan. Since they are already involved in the transaction and possess all relevant documents, they are well-positioned to handle Form 22 filing as well.

Many judicial scriveners charge an additional fee of ¥30,000–¥50,000 for FEFTA reporting, on top of their standard registration fees. This is a reasonable cost for the convenience and peace of mind, particularly for remote buyers. For a full breakdown of all transaction costs and fees, see our dedicated guide.

Attorneys (弁護士)

For complex transactions — such as those involving corporate structures, multiple properties, or properties in REIRA-designated areas — you may want to engage an attorney (弁護士) specializing in real estate or foreign investment law.

Power of Attorney Requirements

If you authorize an agent to file on your behalf, you must provide a written power of attorney (委任状). This document should:

• Specifically authorize the agent to file the FEFTA report (Form 22) with the Bank of Japan
• Include your full name, address, and passport number
• Include the agent's full name and professional registration number
• Be signed by you (or bear your seal, if applicable)
• Be dated prior to or on the date of filing

If the power of attorney is in a foreign language, a certified Japanese translation must accompany it. Your judicial scrivener or attorney can prepare the appropriate power of attorney format.

Common Mistakes to Avoid

Based on common compliance issues seen in non-resident property transactions, these are the errors most frequently encountered with Form 22:

Mistake 1: Assuming Residential Purchases Are Exempt

This was true before April 2026, but the residential exemption has been permanently removed. All non-resident property acquisitions — including a home you buy to live in — now require Form 22 filing. This is the single most common source of non-compliance among foreign buyers.

If you purchased property before April 2026 under the residential exemption, your prior purchase remains exempt. The change applies only to acquisitions completed on or after the effective date.

See the full details in our 2026 FEFTA reporting guide.

Mistake 2: Not Knowing About the 20-Day Deadline

The 20-day filing window is short, and it runs from the settlement date — which is typically the busiest day of the transaction. After settlement, buyers are often focused on moving, setting up utilities, or returning to their home country. The Form 22 requirement can easily slip through the cracks.

Prevention: Discuss FEFTA filing with your agent or judicial scrivener before settlement, and confirm who will handle the filing and when.

Mistake 3: Confusing Form 22 with REIRA Notification

FEFTA Form 22 (post-acquisition report to the Bank of Japan) and the REIRA notification (pre-acquisition notification to the Cabinet Office for properties near sensitive facilities) are separate requirements with different timelines and submission authorities.

If your property is in a REIRA-designated area, you may need to comply with both requirements. Your real estate agent is legally required to disclose REIRA zone status as part of the Important Matters Explanation (重要事項説明).

Mistake 4: Language Issues with the Form

Form 22 must be completed entirely in Japanese. Foreign buyers who attempt to complete the form in English will have their submission rejected. Even if you can read some Japanese, the legal terminology on the form can be challenging.

Prevention: Have a Japanese-speaking professional — your agent, judicial scrivener, or attorney — complete the form. Review a draft with them to confirm all details are accurate before submission.

Mistake 5: Using the Wrong Acquisition Date

As discussed above, the acquisition date for Form 22 purposes is the settlement date (決済日), not the contract signing date (契約日) or the registration completion date (登記完了日). Using the wrong date could mean your filing is either premature or late.

Mistake 6: Forgetting to Include Translations

All supporting documents in foreign languages must include certified Japanese translations. Submitting an English-language sworn affidavit without a Japanese translation will cause the Bank of Japan to return the filing as incomplete — consuming valuable time within the 20-day window.

Practical Example: Filing Timeline for a Foreign Buyer

Here is a realistic timeline for a non-resident purchasing a condominium in Shibuya:

The total cost of this transaction — including the judicial scrivener's FEFTA filing fee — is detailed in our buying costs guide. For buyers financing their purchase, our mortgage guide for foreign buyers covers how lender involvement affects the settlement process.

Frequently Asked Questions

Is Form 22 available in English?

No. Form 22 is issued by the Bank of Japan in Japanese only. There is no official English-language version. However, English-language explanations of the form's requirements are available on the Bank of Japan's website. You should have a Japanese-speaking professional — such as a judicial scrivener or real estate agent — complete the form on your behalf.

What happens if I miss the 20-day deadline?

Late filing can result in administrative guidance, financial penalties, or — in serious cases — criminal sanctions including up to three years of imprisonment or fines of up to ¥1 million. In practice, most first-time late filings by individual buyers are resolved through administrative guidance requiring immediate compliance.

Do I need to file if I inherit property in Japan?

Yes. Inheritance of Japanese real estate by a non-resident also requires Form 22 filing. The acquisition type should be listed as "相続" (inheritance) rather than "売買" (purchase), and the consideration amount would be listed as the assessed value of the inherited property. The 20-day deadline applies from the date the inheritance is formally accepted.

Is there a filing fee for Form 22?

No. There is no government fee for filing Form 22. However, if you engage a judicial scrivener or attorney to prepare and submit the form on your behalf, they will charge professional fees — typically ¥30,000–¥50,000 for the FEFTA filing component.

Can I file Form 22 from overseas?

You cannot submit the form directly from overseas, as it must be physically delivered to the Bank of Japan. However, you can authorize a representative in Japan — such as your judicial scrivener, real estate agent, or attorney — to file on your behalf using a power of attorney. This is the standard approach for non-resident buyers who are not in Japan at the time of filing.

Does Form 22 apply to land-only purchases?

Yes. FEFTA reporting requirements apply to all categories of real estate — land, buildings (houses), condominiums, and commercial properties. Land-only purchases without a building are included.

What if I already hold a residence card — do I still need to file?

Generally, no. If you hold a valid residence card (在留カード) and maintain your principal residence in Japan, you are classified as a "resident" under FEFTA, and the Form 22 filing requirement does not apply to you. However, the new nationality disclosure requirement at the time of property registration applies to all buyers, including residents.

Is Form 22 related to property tax?

No. Form 22 is a FEFTA compliance report filed with the Bank of Japan. It is entirely separate from property tax obligations, which are administered by municipal governments. Both requirements exist independently, and complying with one does not satisfy the other.

How does Form 22 interact with the buying process?

Form 22 is filed after the purchase is complete. It does not affect the buying process itself — you can sign the contract, complete settlement, and register ownership without having filed the form. The form is a post-acquisition reporting obligation, not a pre-condition for purchase.

Related Articles

• Japan FEFTA Reporting 2026: New Rules for Foreign Real Estate Buyers →
• Japan Property Buying Costs: Complete Fee Breakdown →
• How to Buy Property in Japan: Complete Guide →
• Japan Property Tax Guide for Foreign Investors →

JRE Transaction Data

When evaluating whether a property price is reasonable for FEFTA reporting, it helps to compare against actual market data rather than asking prices. JRE provides MLIT-sourced transaction data for over 20 locations across Japan, including price per square meter, transaction volumes, and historical trends.

Explore Location Data →

Disclaimer

This article provides general information about the FEFTA Form 22 filing process and is not legal advice. Regulations, forms, and procedures may change. The information reflects requirements as of March 2026. Always consult with a qualified legal professional — such as a licensed attorney (弁護士) or judicial scrivener (司法書士) — for advice specific to your transaction.

Sources referenced include the Foreign Exchange and Foreign Trade Act (外国為替及び外国貿易法), Bank of Japan reporting guidelines, Ministry of Finance announcements, and Ministry of Land, Infrastructure, Transport and Tourism (MLIT) publications.