Licensing & tax guide
Short-term rental licensing & tax in Japan
Registration + 180-night cap
Minpaku under the Private Lodging Business Act is legal with notification to the local authority, capped at 180 nights a year, and wards can restrict it further.
Not legal advice
ShortStay Compass is general information, not legal, tax or investment advice. Rules change often. Confirm with the official source, your building management and a licensed local professional before you buy, list or host.
At a glance
| Nightly stays allowed? | Yes, with minpaku notification (or a hotel/inn license) |
|---|---|
| License/registration | Minpaku notification to the prefecture/ward; absent owners must use a registered administrator |
| Minimum stay | None under minpaku |
| Annual night cap | 180 nights per year (stricter in many wards) |
| Condo/HOA can ban? | Yes — building management rules can prohibit minpaku |
| Tax registration | Income tax on rental income; local accommodation taxes may apply |
Licensing steps
- The Private Lodging Business Act requires notifying the prefectural governor, or in Tokyo the special ward. Annual provision is capped at 180 nights.
- If the owner does not live on the premises, day-to-day measures must be entrusted to a Private Lodging Administrator registered with MLIT.
- Local ordinances can restrict days and areas. Several Tokyo wards tightened their rules in 2026.
Tax notes
- Rental income from minpaku is taxable in Japan, including for non-resident owners. Use a Japanese tax accountant.
- Some cities and prefectures levy an accommodation tax per guest-night. Check the local rules.
Cities in Japan
Sources
As of 2026-10-18
- About the Private Lodging Business Act · Japan Tourism Agency / MLIT minpaku portal · accessed 2026-10-18
- 住宅宿泊事業（民泊）申請・手続き · Tokyo Metropolitan Government, Bureau of Industrial and Labor Affairs · accessed 2026-10-18