Teikoku Real Estate Holds "Reiwa 8 Tax System Revision Seminar"

Teikoku Real Estate Co., Ltd. (Headquarters: Ginza, Chuo-ku, Tokyo; President and CEO: KINOMOTO Kiyonori; hereinafter referred to as "Teikoku Real Estate") held the "Reiwa 8 Tax System Revision Seminar" on Saturday, June 13, 2026, at its Ginza headquarters.

The Reiwa 8 tax system revision is expected to significantly revise the inheritance tax valuation method for rental properties, which could impact inheritance planning for real estate owners. A total of 28 groups and 38 owners participated in the seminar, followed by free individual consultations with tax accountants. Five groups participated in the individual consultations, indicating a high level of interest in the system revision.

Background of the Event

The Reiwa 8 tax system revision is expected to revise the valuation method for certain rental properties acquired within five years before inheritance or gift. As this could affect inheritance planning strategies that have been utilized until now, Teikoku Real Estate held this seminar as part of its information provision to owners.

Main Topics Covered in the Seminar

At the seminar, Mr. UKAJI Seiichi, Representative Partner Tax Accountant of Shibuya Tax Accountant Corporation, a specialist in asset taxation such as inheritance, served as the lecturer. The seminar focused on the revision of inheritance tax valuation due to the Reiwa 8 tax system revision, covering the following themes:

Background and latest trends in the increasing number of individuals subject to inheritance tax

How the valuation method for rental properties will change

The "Individual 5-Year Rule" where the valuation changes depending on the acquisition period of the property

Differences with corporate ownership and the concept of the "Corporate 3-Year Rule"

Revision of valuation for fractional real estate investment products and its impact

Tax perspectives on excessive tax-saving measures

Considerations for "acquisition period" and "ownership method" that will be important in future inheritance planning

Whether one's own property will be subject to the revision

In particular, participants listened intently as the revision is expected to significantly impact traditional inheritance planning by revising the valuation method for rental properties acquired within five years. Practical themes such as the differences with corporate ownership and the revision of valuation for fractional real estate investment products were also explained with specific examples.

Main Consultation Topics Raised During Individual Consultations

In the individual consultations held after the seminar, 5 groups of owners requested consultations.

The main consultation topics are as follows:

Whether one's own property will be subject to the revision

Whether individual or corporate ownership is more suitable

Whether to proceed with inter vivos gifts

How to prepare funds for tax payment

Whether current inheritance planning needs to be reviewed

Many specific consultations were received based on the system revision, including the above.

Results of Participant Survey

The post-seminar survey confirmed a high level of satisfaction and also revealed specific consultation needs based on the tax system revision.

72.7% responded "Satisfied" or "Very Satisfied"

42.4% responded "Wish to consult Shibuya Tax Accountant Corporation for tax matters in the future"

21.2% responded "Wish to have individual consultation with Teikoku Real Estate"

Furthermore, it was found that while 66.7% of participants already have a contract with a regular tax accountant, 22.7% of them have considered changing their tax accountant.

Participant Feedback

The free-response section of the survey included comments such as:

"I was helped by the clear explanation of the tax system changes, including the background and flow of the changes."

"The explanation regarding corporations was also very informative."

"The key points that should be known now were comprehensively covered."

"The explanation was easy to understand and good."

Many comments were received evaluating the explanation not only of the system revision content but also its background and practical impact.

Lecturer's Comment

Shibuya Tax Accountant Corporation

Representative Partner Tax Accountant, UKAJI Seiichi

"This year's tax system revision will correct valuations that utilize the discrepancy in inheritance tax value for real estate purchases made immediately before inheritance. Consequently, the significance of real estate investment itself will be emphasized more in the future. Therefore, it is important to start by understanding the current situation and proceed with preparations for realizing life plans early, in cooperation with experts and real estate companies."

Overview

Event Name: Reiwa 8 Tax System Revision Seminar

Date and Time: Saturday, June 13, 2026, 13:30 - 15:00

Venue: Teikoku Real Estate Ginza Headquarters

Address: Kabukiza Tower 10F, 4-12-15 Ginza, Chuo-ku, Tokyo

Organizer: Teikoku Real Estate Co., Ltd.

Speaker: UKAJI Seiichi, Representative Partner Tax Accountant, Shibuya Tax Accountant Corporation

Number of Participants: 28 groups, 38 people

Future Outlook

We will continue to support owners' asset formation and rental management by providing the latest knowledge on tax systems and markets in cooperation with experts.

About Teikoku Real Estate Co., Ltd.

The company name was changed from Architect Developer Co., Ltd. in May 2026. Teikoku Real Estate, with its corporate philosophy of "Beautiful Lifestyles from Homes," specializes in the development and management of rental apartment buildings through an integrated system. Driven by data-driven management, the specialized knowledge of a team of finance professionals, and the passion of its employees, the company provides value that represents the "best answer" to owners, investors, and residents. Moving forward, the company aims to co-create the future of local communities for the next generation as a partner for living and assets, looking 50 to 100 years ahead.

Details: https://teikokufudosan.jp/