Inheritance tax land valuation
Rosenka: the 2026 inheritance tax land values
Rosenka is the per-square-metre value the National Tax Agency sets for working out what land is worth for inheritance and gift tax. It is valued as of 1 January each year, published on 1 July, and set at roughly 80% of the land price publication value.[1]
How the highest point in each prefectural capital moved in 2026[2]
A rosenka is the rate for a standard plot fronting that street. An actual tax valuation takes the rate, applies the frontage, depth and corner adjustments for the plot in question, and multiplies by its area. The figures below are the single most expensive point in each city, not a city average.
- Most expensive point
- Tokyo
- ¥53,360,000/m²
- +11.0%
- Ginza Chuo-dori (銀座中央通り), 中央区銀座5丁目
- Lowest point
- Tottori
- ¥91,000/m²
- 0.0%
- Wakasa Kaido-dori (若桜街道通り), 栄町
- Biggest riser
- Saga
- ¥275,000/m²
- +17.0%
- Ekimae Chuo-dori (駅前中央通り), 駅前中央1丁目
Highest rosenka in each prefectural capital
In the agency’s own order, grouped by regional taxation bureau. Prices are per square metre. The figure in brackets is the previous year’s rate.[2]
| Bureau | City | Location of the highest point | Highest rosenka | Prior year | Change on the year |
|---|---|---|---|---|---|
| Sapporo | SapporoHokkaido | Sapporo Teishajosen-dori (札幌停車場線通り), 中央区北5条西3丁目 | ¥8,320,000/m² | ¥7,740,000/m² | +7.5%(+6.3%) |
| Sendai | AomoriAomori | Shinmachi-dori (新町通り), 新町1丁目 | ¥160,000/m² | ¥160,000/m² | 0.0%(+3.2%) |
| MoriokaIwate | Morioka Teishajosen (主要地方道盛岡停車場線), 盛岡駅前通 | ¥260,000/m² | ¥230,000/m² | +13.0%(+4.5%) | |
| SendaiMiyagi | Aoba-dori (青葉通り), 青葉区中央1丁目 | ¥3,740,000/m² | ¥3,700,000/m² | +1.1%(+1.9%) | |
| AkitaAkita | Akita Ekimae-dori (秋田駅前通り), 中通2丁目 | ¥150,000/m² | ¥145,000/m² | +3.4%(+7.4%) | |
| YamagataYamagata | Yamagata Ekimae-odori (山形駅前大通り), 香澄町1丁目 | ¥180,000/m² | ¥175,000/m² | +2.9%(0.0%) | |
| FukushimaFukushima | Fukushima Ekimae-dori (福島駅前通り), 栄町 | ¥205,000/m² | ¥200,000/m² | +2.5%(0.0%) | |
| Kanto-Shinetsu | MitoIbaraki | Mito Station north exit rotary (水戸駅北口ロータリー), 宮町1丁目 | ¥225,000/m² | ¥220,000/m² | +2.3%(0.0%) |
| UtsunomiyaTochigi | Utsunomiya Station east exit rotary (宇都宮駅東口駅前ロータリー), 宮みらい | ¥350,000/m² | ¥340,000/m² | +2.9%(+3.0%) | |
| MaebashiGunma | Honcho-dori (本町通り), 本町2丁目 | ¥145,000/m² | ¥135,000/m² | +7.4%(0.0%) | |
| SaitamaSaitama | Omiya Station west exit rotary (大宮駅西口駅前ロータリー), 大宮区桜木町2丁目 | ¥6,660,000/m² | ¥5,920,000/m² | +12.5%(+11.9%) | |
| NiigataNiigata | Niigata Ekimae-dori (新潟駅前通り), 中央区東大通1丁目 | ¥530,000/m² | ¥500,000/m² | +6.0%(+6.4%) | |
| NaganoNagano | Nagano Ekimae-dori (長野駅前通り), 大字南長野 | ¥310,000/m² | ¥295,000/m² | +5.1%(+3.5%) | |
| Tokyo | ChibaChiba | Chiba Station east exit plaza (千葉駅東口駅前広場), 中央区富士見2丁目 | ¥2,690,000/m² | ¥2,480,000/m² | +8.5%(+11.2%) |
| TokyoTokyo | Ginza Chuo-dori (銀座中央通り), 中央区銀座5丁目 | ¥53,360,000/m² | ¥48,080,000/m² | +11.0%(+8.7%) | |
| YokohamaKanagawa | Yokohama Station west exit bus terminal frontage (横浜駅西口バスターミナル前通り), 西区南幸1丁目 | ¥17,600,000/m² | ¥17,200,000/m² | +2.3%(+1.4%) | |
| KofuYamanashi | Kofu Ekimae-dori (甲府駅前通り), 丸の内1丁目 | ¥270,000/m² | ¥265,000/m² | +1.9%(+1.9%) | |
| Kanazawa | ToyamaToyama | Station plaza frontage (駅前広場通り), 桜町1丁目 | ¥570,000/m² | ¥540,000/m² | +5.6%(+3.8%) |
| KanazawaIshikawa | Kanazawa Station east plaza frontage (金沢駅東広場通り), 堀川新町 | ¥1,120,000/m² | ¥1,020,000/m² | +9.8%(+8.5%) | |
| FukuiFukui | Fukui Station west plaza frontage (福井駅西口広場通り), 中央1丁目 | ¥410,000/m² | ¥400,000/m² | +2.5%(+5.3%) | |
| Nagoya | GifuGifu | Gifu Teishajosen-dori (岐阜停車場線通り), 吉野町5丁目 | ¥530,000/m² | ¥520,000/m² | +1.9%(+2.0%) |
| ShizuokaShizuoka | Gofukucho-dori (呉服町通り), 葵区呉服町2丁目 | ¥1,200,000/m² | ¥1,180,000/m² | +1.7%(+2.6%) | |
| NagoyaAichi | Meieki-dori (名駅通り), 中村区名駅1丁目 | ¥13,040,000/m² | ¥12,880,000/m² | +1.2%(0.0%) | |
| TsuMie | Tsu Teishajosen-dori (津停車場線通り), 羽所町 | ¥195,000/m² | ¥195,000/m² | 0.0%(0.0%) | |
| Osaka | OtsuShiga | JR Otsu Ekimae-dori (JR大津駅前通り), 春日町 | ¥310,000/m² | ¥295,000/m² | +5.1%(+3.5%) |
| KyotoKyoto | Shijo-dori (四条通), 下京区四条通寺町東入2丁目御旅町 | ¥9,110,000/m² | ¥8,320,000/m² | +9.5%(+10.6%) | |
| OsakaOsaka | Midosuji (御堂筋), 北区角田町 | ¥21,200,000/m² | ¥20,880,000/m² | +1.5%(+3.2%) | |
| KobeHyogo | Sannomiya Center-gai (三宮センター街), 中央区三宮町1丁目 | ¥6,400,000/m² | ¥5,840,000/m² | +9.6%(+9.8%) | |
| NaraNara | Omiya-dori (大宮通り), 東向中町 | ¥980,000/m² | ¥870,000/m² | +12.6%(+10.1%) | |
| WakayamaWakayama | JR Wakayama Station frontage (JR和歌山駅前), 友田町5丁目 | ¥380,000/m² | ¥370,000/m² | +2.7%(0.0%) | |
| Hiroshima | TottoriTottori | Wakasa Kaido-dori (若桜街道通り), 栄町 | ¥91,000/m² | ¥91,000/m² | 0.0%(-3.2%) |
| MatsueShimane | Eki-dori (駅通り), 朝日町 | ¥145,000/m² | ¥140,000/m² | +3.6%(0.0%) | |
| OkayamaOkayama | Shiyakusho-suji (市役所筋), 北区本町 | ¥2,010,000/m² | ¥1,920,000/m² | +4.7%(+7.3%) | |
| HiroshimaHiroshima | Aioi-dori (相生通り), 中区胡町 | ¥3,880,000/m² | ¥3,710,000/m² | +4.6%(+3.9%) | |
| YamaguchiYamaguchi | Yamaguchi-Ajisu-Ube-sen-dori (山口阿知須宇部線通り), 小郡黄金町 | ¥150,000/m² | ¥145,000/m² | +3.4%(0.0%) | |
| Takamatsu | TokushimaTokushima | Tokushima Station plaza frontage (徳島駅前広場通り), 一番町3丁目 | ¥300,000/m² | ¥295,000/m² | +1.7%(0.0%) |
| TakamatsuKagawa | Takamatsu Marugamemachi shopping street (高松丸亀町商店街), 丸亀町 | ¥390,000/m² | ¥380,000/m² | +2.6%(+2.7%) | |
| MatsuyamaEhime | Okaido shopping street (大街道商店街), 大街道2丁目 | ¥700,000/m² | ¥690,000/m² | +1.4%(0.0%) | |
| KochiKochi | Obiyamachi shopping street (帯屋町商店街), 帯屋町1丁目 | ¥220,000/m² | ¥215,000/m² | +2.3%(+2.4%) | |
| Fukuoka | FukuokaFukuoka | Watanabe-dori (渡辺通り), 中央区天神2丁目 | ¥9,920,000/m² | ¥9,680,000/m² | +2.5%(+2.5%) |
| SagaSaga | Ekimae Chuo-dori (駅前中央通り), 駅前中央1丁目 | ¥275,000/m² | ¥235,000/m² | +17.0%(+9.3%) | |
| NagasakiNagasaki | Hamanomachi arcade (浜市アーケード), 浜町 | ¥800,000/m² | ¥790,000/m² | +1.3%(+1.3%) | |
| Kumamoto | KumamotoKumamoto | Shimotori arcade (下通りアーケード), 中央区手取本町 | ¥2,140,000/m² | ¥2,100,000/m² | +1.9%(+1.9%) |
| OitaOita | Oita Station north exit rotary (大分駅北口ロータリー), 末広町1丁目 | ¥600,000/m² | ¥580,000/m² | +3.4%(+3.6%) | |
| MiyazakiMiyazaki | Tachibana-dori (橘通り), 橘通西3丁目 | ¥250,000/m² | ¥240,000/m² | +4.2%(+4.3%) | |
| KagoshimaKagoshima | Tenmonkan tram street (天文館電車通り), 東千石町 | ¥940,000/m² | ¥930,000/m² | +1.1%(+1.1%) | |
| Okinawa | NahaOkinawa | Kokusai-dori (国際通り), 久茂地3丁目 | ¥1,660,000/m² | ¥1,560,000/m² | +6.4%(+4.0%) |
Morioka and Shizuoka moved the location of their highest point this year. The prior-year price shown for them is the 2025 rosenka at the new location, and the prior-year rate is the rate at the new location too, which is how the agency presents it.[2]
The two valuation methods
Which method applies depends on where the land is. It is not a choice the taxpayer makes.[4]
Rosenka method, in rosenka areas
Applies to land in areas of built-up urban form. The rosenka on the street the plot fronts is adjusted for depth, for corner and two-frontage effects and for the plot’s shape, then multiplied by its area. The Regional Taxation Bureau Commissioner sets each street’s rate from sale comparables, the published land price under article 6 of the Land Price Publication Act, appraisals commissioned from licensed real estate appraisers, and expert opinion.
Multiplier method, in multiplier areas
Applies everywhere else. The land’s fixed asset tax valuation is multiplied by a published multiplier set for each area of similar land price conditions. The fixed asset tax valuation itself is a separate municipal assessment made under the Local Tax Act, on its own cycle.
Specific rosenka
Inside a rosenka area, a plot can front only a road that has no rosenka of its own. The taxpayer can then apply to have the district director of the tax office set a specific rosenka for that road, derived from the rates on connecting and nearby streets.
Valuation unit and area: the plot in use, not the lot on the register
Residential land is valued per 1画地, one parcel as actually used, not per registered lot. Two lots used together as one site are valued together; one lot split between two uses is valued as two. Forest and moorland, by contrast, are valued per registered lot.[4]
And the area used in the calculation is the actual area at the time the tax arises, not the area on the register. Registered and surveyed areas diverging is common enough in Japan to have its own vocabulary, and where they diverge the valuation follows the ground, not the paperwork.[4]
Looking up the rosenka for a specific plot
The table above is the highest point in each city only. For a particular plot, read the rate off the agency’s own rosenka maps: prefecture, then tax office, then map sheet. Every year from 2018 to 2026 is published there.[3]
- 1Pin down the plot’s lot number and location first: the postal address and the lot number are different systems
- 2Pick the year, prefecture and municipality in the rosenka map service
- 3Open the rosenka map if the plot is in a rosenka area, or the multiplier table if it is in a multiplier area
- 4Read the rate on the street the plot fronts, and check the district symbol printed with it
Land inside the difficult-to-return zones designated after the nuclear accident, as those stood on 1 January 2026, has no rosenka because one cannot practically be set. As in 2025, the agency accepts a value of zero for it on an inheritance or gift tax return.[1]
Japan’s four official land values
Rosenka
National Tax Agency. Valued 1 January, published 1 July, targeted at about 80% of the land price publication value. Used for inheritance and gift tax.
Land price publication
The ministry’s Land Appraisal Committee. Valued 1 January, published each March. The transaction benchmark, and the base rosenka is set against.
Prefectural land price survey
The prefectural governors. Valued 1 July, published each September, half a year out of phase with the publication above.
Fixed asset tax valuation
The municipality, reassessed every three years under the Local Tax Act. The base the multiplier method works from.
Related tools
Before you can look up a rosenka, you have to be sure which piece of land you are looking at.
Sources
Every figure on this page comes from the National Tax Agency’s own publications.
- [1]National Tax Agency. Rosenka and valuation multipliers for 2026 (press release)Published July 2026. The source for the valuation date, the publication date, the 80% target against the land price publication, the split between the rosenka method and the multiplier method, and the treatment of land inside the nuclear-accident difficult-to-return zones.
- [2]National Tax Agency. Highest rosenka in each prefectural capital, 2026 (PDF)The two-page table attached to the release. Every price, change rate, address and street name in the 47-city table on this page is a cell in this file.
- [3]National Tax Agency. Rosenka maps and valuation multiplier tablesThe lookup service itself, carrying every year from 2018 to 2026. This is where a specific street front is read off, by prefecture, tax office and then map sheet. Nothing on this page is a substitute for looking up the actual street.
- [4]National Tax Agency. Basic Circular on Property Valuation, chapter 2 (land)The valuation rules themselves. Article 7-2 sets the valuation unit, article 8 the area, article 11 the choice between the two methods, articles 13 and 14 what a rosenka is and how the Regional Taxation Bureau Commissioner sets it, article 14-3 the specific rosenka a taxpayer can apply for, and articles 15 to 18 the frontage and depth adjustments.
Last verified: 2026-10-08
The 2026 rosenka values land as of 2026-01-01 and was published on 2026-07-01.