2026年税制改正で不動産の節税が崩壊｜ミニマムタックス・相続評価・小口化の3改正を税理士が解説

[2026 Tax Reform] Three Amendments Directly Impacting Real Estate Owners | A Tax Accountant Explains the "80% Multiplier" to Inheritance Valuation, Strengthened Minimum Tax, and Review of Fractional Investment Products 👨 Free Consultation We are also accepting individual consultations on "how this tax reform will affect your specific case." The first tax consultation with Mr. Oki is free of charge. Please contact us via LINE below! 👉 https://line.me/R/ti/p/@794wvtzx 🎁 Official LINE & Special Offer LINE Information Essential things to know before starting overseas real estate investment Free gift: "35-item checklist" ▼ Covers 15 basic items for property purchase / 13 items for choosing a country / 7 items for choosing an agent 👉 https://line.me/R/ti/p/@794wvtzx ━━━━━━━━━━━━━━━━━━ 📚 Introduction to Hiroki Kazato's book ━━━━━━━━━━━━━━━━━━ Why do the wealthy invest in overseas real estate? The ultimate solution for those who seriously want to increase their assets 👉 https://amzn.asia/d/0d4IY8w5 ━━━━━━━━━━━━━━━━━━ 🔔 Subscribe to the channel now! ━━━━━━━━━━━━━━━━━━ This channel features a professional who has visited 10 countries on-site, providing fact-based and honest commentary. Two new videos are uploaded weekly; please subscribe! 👉https://www.youtube.com/@propertyacce... ━━━━━━━━━━━━━━━━━━ 🌐 Hiroki Kazato SNS ━━━━━━━━━━━━━━━━━━ ▼ X (formerly Twitter) 　Sharing the latest market information and on-the-ground insights into overseas real estate 　https://x.com/hkazato ▼ note 　Sharing columns, country-specific reports, and seminar reports 　https://note.com/kazato ▼ Property Access Official Website 　https://propertyaccess.jp/ ━━━━━━━━━━━━━━━━━━ 👤 About Hiroki Kazato ━━━━━━━━━━━━━━━━━━ Representative of PropertyAccess / Former Co-founder and Executive Officer of Sony Real Estate After working at a real estate investment fund, he established the Real Estate Brokerage Transparency Forum (FCT). Subsequently, he co-founded Sony Real Estate (now SRE Holdings/TSE Prime), leading the business and capital alliance with Yahoo! and the development of the peer-to-peer real estate transaction platform "Ouchi Direct." After leaving that position, he established PropertyAccess in Singapore with the aim of pursuing cross-border real estate business. He personally inspected properties in over 10 countries, including Dubai, the Philippines, Malaysia, Cambodia, and Mongolia, and has achieved cumulative transaction values ​​exceeding 20 billion yen. ━━━━━━━━━━━━━━━━━━ 🏢 About PropertyAccess ━━━━━━━━━━━━━━━━━━ PropertyAccess Co., Ltd. operates an overseas real estate investment media platform and provides overseas real estate transaction consulting and management services, with bases in Tokyo, Singapore, Malaysia, and the Philippines. ▼ Countries served: Over 10 countries Philippines, Malaysia, Thailand, Cambodia, Indonesia Australia, UAE, Mongolia, South Korea, Singapore Official website → https://propertyaccess.jp/ ━━━━━━━━━━━━━━━━━━ 🎬 What you'll learn in today's video ━━━━━━━━━━━━━━━━━━ "No more last-minute tax avoidance measures" Three tax reforms affecting real estate investors and business owners have been announced in the 2026 tax reform. And they won't be effective until January 1, 2027—just six months away! 【Three reforms】 ✅ Reform ① Strengthening of minimum tax For income exceeding 337 million yen, the tax rate equivalent to national tax will approximately double from 15% to 30%. M&A, business succession, large-scale property sales, and stock option exercises are likely to be directly affected. *Explanation of a blind spot: "Capital gains from the sale of overseas assets" inflated by exchange rate fluctuations may also be included. ✅ Amendment ② Revision of inheritance valuation of rental properties Rental properties purchased within 5 years immediately preceding inheritance will be valued at approximately 80% of the acquisition cost. The "high-rise apartment tax avoidance" type of reduction will structurally become ineffective. In fact, the most important point is that properties purchased within the next 5 years are likely to be directly affected. ✅ Amendment ③ Revision of valuation of fractional ownership real estate products Valuation will be based on market price regardless of the acquisition date. Explanation of the impact on those who purchased in the past for tax avoidance purposes and how to think about exit strategies. This is a dialogue format where we welcome tax accountant Mr. Oki (tax advisor for real estate investors and business owners / inheritance tax and international tax), and Kazato asks questions from the viewer's perspective about "who will be affected and how." ▼Five things you'll gain from watching this video ✅ An overview of the three amendments and how to determine if you are affected ✅ Six specific cases that fall under the minimum tax requirement ✅ Who is affected and who is not by the "80%" rule for inheritance valuation? ✅ How will overseas real estate be treated under th...