Reiwa 8 (2026) rosenka published: how the two valuation methods differ and the treatment of difficult-to-return zonesA new table of "rosenka," the guide to land prices, has been released
On July 1, the National Tax Agency published the Reiwa 8 (2026) rosenka (road-side land prices) and related values on its website. They are the benchmark for valuing land for inheritance tax and gift tax. Rosenka are set as of January 1, at roughly 80% of prices based on the officially published land prices. The valuation method differs between rosenka areas and multiplier areas.
Key points
- The Reiwa 8 (2026) rosenka and related values were published on Wednesday, July 1. The website carries values from Heisei 30 (2018) through Reiwa 8 (2026).
- They cover privately owned residential land, paddy fields, fields, forests and similar land nationwide. The valuation date is January 1, and they are set at roughly 80% of prices based on the officially published land prices.
- Land in a rosenka area is valued by multiplying the rosenka by the lot-shape adjustment rate and the land area. Land in a multiplier area is valued by multiplying the fixed asset tax assessed value by the valuation multiplier.
- As in Reiwa 7 (2025), land located in a difficult-to-return zone related to the nuclear accident as of January 1, 2026 (Reiwa 8) may be valued at 0 for tax filing purposes.
- The highest rosenka in each prefectural capital city is shown in a separate table (PDF) on the same page.
What to do in practice
- Check in the NTA's property valuation standards whether the land to be valued is in a rosenka area or a multiplier area.
- Check that you are using the rosenka for the right year (the valuation-date year) for the timing of the inheritance or gift.
When someone receives land from a person who has died, the value of the land has to be decided to work out the tax. A guide for this is called "rosenka" (road-side land price). Every year the government makes a table of rosenka for the whole country, and the table for Reiwa 8 (2026) was published on July 1.
- Rosenka (per square meter)
- JPY 200,000
- x Area
- 100 square meters
- Estimated value
- JPY 20 million
Points
- Rosenka is "the price of land per square meter" set for each road
- It is set at a bit lower than the real selling price, at about 80%
- Areas where the road has no rosenka use a different calculation (multiplying the fixed asset tax value by a multiplier)
What the words mean
- Rosenka
- A guide to the price per square meter of land facing a road
- Valuation multiplier
- A number multiplied by the government's assessed value in areas with no rosenka
- National Tax Agency (NTA): National Tax Agency: Rosenka (land price per road) and related values for Reiwa 8 (2026)
This article summarizes and explains materials published by government agencies and is not advice on any individual case. Rules can change, so for actual procedures and decisions always check the latest original materials and consult professionals such as tax accountants or labor and social security attorneys. English, Simplified Chinese and Traditional Chinese versions are translations prepared from the Japanese articles for convenience. If anything differs, the Japanese text and the original source take precedence.