Why Japanese Homes Depreciate — and Where That Breaks Down

Why Japanese Homes Depreciate — and Where That Breaks Down

Newcomers to the Japanese market are routinely shocked: a 25-year-old wooden house often shows a building value of zero, with the entire price attributed to land. The pattern is real, codified in tax law, and reinforced by buyer behavior — but it no longer holds everywhere.

Where the depreciation comes from

The National Tax Agency's useful-life table assigns:

Banks lend against the building portion only up to this remaining life, which is why a 30-year wooden house is hard to mortgage. Combined with a cultural preference for new builds and a post-war reconstruction-style market, this pushes prices toward "scrap-and-rebuild" economics in most of the country.

Where it stops working

The depreciation curve assumes generic, replaceable houses. Three categories ignore it:

  1. Central Tokyo wards (Minato, Shibuya, Chuo, Chiyoda) — land scarcity dominates and well-built RC towers hold value far past their 47-year line.
  2. Kyoto kominka and machiya — historical premiums and tourism demand have created a parallel market where age increases value.
  3. Walkable neighborhoods near major JR stations — Yokohama, Fukuoka, central Osaka — where transit access offsets building age.

What it means for buyers

The 22/47 rule is a useful default, not a universal one. Knowing where it breaks is half the work of finding undervalued inventory.