Japan Stock Sale Tax Calculator (Capital Gains)
How much tax do you pay when selling stocks in Japan? Enter the purchase price, sale price and number of shares (plus optional fees) to calculate the capital gain, the 20.315% tax (15% income tax + 0.315% reconstruction surtax + 5% resident tax) and your after-tax proceeds.
Last updated:
Input
JPY
JPY
shares
Fees (optional)
JPY
JPY
Result
After-tax proceeds
¥139,843
Capital gain
¥50,000
Income tax incl. surtax (15.315%)
¥7,657
Resident tax (5%)
¥2,500
Total tax
¥10,157
The effective tax rate is about 20.31% (15% income tax + 0.315% special reconstruction surtax + 5% resident tax = 20.315% in total, fractions of a yen floored).
How it works
- Capital gain = sale proceeds (sale price × shares − sale fee) − acquisition cost (purchase price × shares + purchase fee).
- The tax is Japan's separate taxation on listed-stock capital gains at 20.315% (15% income tax + 0.315% special reconstruction surtax + 5% resident tax). Matching the withholding in a designated (tokutei) account, the gain is floored to whole yen, then the income-tax portion (15.315%) and resident-tax portion (5%) are each floored to whole yen.
- After-tax proceeds = sale proceeds − total tax. If the gain is zero or negative (a loss), no tax applies.
- If you bought the same stock multiple times, Japanese brokers average the acquisition price using a method based on the total-average method. Enter the averaged purchase price in this tool.
- This is a simplified estimate for a single sale. Offsetting against other trades in the account, loss carry-forward, tax-free NISA accounts and adjustments through a tax return are not considered.
- Results are rough estimates. The actual tax depends on your account type and annual profit and loss; confirm the exact amounts with your broker's statements or a tax office / tax accountant.
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