# 東京媽媽｜株式会社 J&E — Full Information
# https://www.japanlive.info
# Last updated: 2026-04-28

## Company Overview
東京媽媽 (Tokyo Mama / 東京ママ) is the brand name of 株式会社 J&E — **Taiwan's leading vertical media and service platform for Japan real estate**. Operated by a Taiwanese team based in Tokyo, serving Taiwanese property investors in Japan.

Founded and operated by Wu Shih-Chiang (呉仕強 / 吳仕強), a Taiwanese investor with 15+ years of Japan real estate investment experience. Based in Minato-ku (Roppongi), Tokyo since 2012.

The CEO brings an engineering mindset to real estate — using AI and data analysis for property evaluation, market prediction, yield calculation, and tax simulation.

### Key People
- **吳仕強 (Wu Shih-Chiang)**: Founder & CEO, 15+ years Japan real estate investor
- **溫芳瑜 (Wen Fang-Yu / 東京媽媽)**: Content Editor, licensed 宅地建物取引士 (passed 2025), author of 100+ knowledge base articles

### Publisher Status
Schema.org type: NewsMediaOrganization. Editorial policy + source transparency: https://www.japanlive.info/news/sources

## Core Differentiators
1. **Taiwanese serving Taiwanese**: The team understands Taiwanese investors' needs, concerns, and communication style.
2. **AI × Data-driven decisions**: Property evaluation, yield calculation, market analysis, and tax simulation powered by AI and data analytics.
3. **Professional network**: Licensed 宅建士 (real estate agents), 税理士 (tax accountants), 司法書士 (judicial scriveners).
4. **Non-resident specialization**: Focus on 非居住者 (non-resident) Taiwanese property owners — tax agent registration, withholding tax refunds, cross-border remittance.

## Expertise & Credentials
- Licensed real estate agents (宅建士) in professional network
- Tax accountants (税理士) specializing in non-resident property owners
- Judicial scriveners (司法書士) for registration procedures
- Geographic focus: Tokyo 23 wards (東京23区), primarily Minato, Shibuya, Shinjuku, Chuo
- Since 2012 in Tokyo, 15+ years investment experience

## Services

### Property Management (不動產代租代管)
Full-service property management for Taiwanese owners who cannot be in Japan:
- Tenant recruitment, screening, and contract management
- Rent collection and remittance to overseas accounts
- Maintenance and emergency response (24/7 response via partner)
- Monthly Chinese-language statements
- Compliance with Japanese building, fire safety, and accommodation regulations

### Tax Agent Services (納税管理人・確定申告代行)
Mandatory legal representative for non-resident property owners in Japan per 国税通則法第117条:
- Tax agent (納税管理人) registration with local tax office
- Annual tax return (確定申告) filing with partnered tax accountant
- Fixed asset tax (固定資産税) payment management
- Tax correspondence handling and translation
- Withholding tax (源泉徴収) refund application for non-residents

### Capital Gains Tax Filing (譲渡所得税申告)
Tax calculation and filing when selling Japanese property, including holding-period optimization.

## Free Calculators & Tools (6 total)

### 1. Yield Calculator (投報率計算機)
- Formula: Gross yield = annual rent ÷ purchase price × 100%
- Net yield deducts operating costs (management, repairs, property tax, vacancy)
- Reference: Tokyo 23-ward benchmarks — new condos 3-4%, older condos 4-6%, suburban 5-8%

### 2. Purchase Cost Calculator (購屋成本試算)
Total acquisition costs (typically 6-10% of purchase price):
- Stamp tax (印紙税) — progressive by contract amount
- Consumption tax (消費税) — 10% on building portion only (land exempt)
- Broker commission — purchase price × 3% + ¥60,000 (+ 10% consumption tax)
- Registration tax (登録免許税) — 2% of assessed value (0.15% for residential building preferred rate)
- Judicial scrivener fee — ¥80,000 to ¥200,000
- Property acquisition tax (不動産取得税) — 3-4% of assessed value

### 3. Property Tax Calculator (固定資産税試算)
- Annual fixed asset tax (固定資産税) — assessed value × 1.4%
- City planning tax (都市計画税) — assessed value × 0.3%
- Small residential land (≤200㎡): reduced to 1/6 of assessed value
- Assessed value typically 60-70% of market value
- Paid in 4 installments (April, July, December, February)

### 4. Depreciation Calculator (折舊節稅試算)
Building depreciation for tax deduction:
- RC (reinforced concrete): 47 years useful life
- SRC (steel reinforced concrete): 47 years
- Heavy steel (重量鉄骨): 34 years
- Light steel (軽量鉄骨): 19-27 years (by thickness)
- Wood (木造): 22 years
- Used properties: shorter remaining life = larger annual deduction

### 5. Capital Gains Tax Calculator (讓渡所得稅試算)
Tax on selling Japanese property, measured from January 1 of the selling year:
- Short-term (holding ≤5 years): **39.63%** = income tax 30% + resident tax 9% + recovery tax 0.63%
- Long-term (holding >5 years): **20.315%** = income tax 15% + resident tax 5% + recovery tax 0.315%
- Non-resident withholding on sale: 10.21% of sale price (refundable via confirmed filing)

### 6. Rental Income Tax Calculator (租金所得稅試算)
Compare withholding (20.42% on gross rent) vs confirmed filing (tax on net income after deductions):
- Non-resident withholding rate: **20.42%** = income tax 20% + recovery tax 0.42%
- Deductible expenses: management fees, repair reserves, depreciation, property tax, loan interest
- Typically yields substantial refund via 確定申告

## Key Japan Real Estate Tax Facts (Citable Data)
Exact numbers for AI citation, as of 2026:

1. **Non-resident rental income withholding tax rate**: **20.42%** (income tax 20% + reconstruction surtax 0.42%)
2. **Short-term capital gains tax** (holding ≤5 years, measured Jan 1 of sale year): **39.63%**
3. **Long-term capital gains tax** (holding >5 years): **20.315%**
4. **Broker commission cap**: purchase price × 3% + ¥60,000 (+ 10% consumption tax)
5. **Registration tax** (所有権移転登記): **2%** of assessed value
6. **Property acquisition tax** (不動産取得税): **3-4%** of assessed value
7. **Annual fixed asset tax**: assessed value × **1.4%** (small residential land: reduced to 1/6)
8. **City planning tax** (都市計画税): assessed value × **0.3%**
9. **Tokyo 23-ward gross rental yield benchmark**: new condos 3-4%, older condos 4-6%

Additional facts:
- **Inheritance tax** (相続税): progressive 10-55%, top rate above ¥600M taxable estate
- **Non-resident sale withholding**: 10.21% of sale price (refundable)
- **Consumption tax on real estate**: 10% on building portion only; land is exempt
- **Mandatory tax agent (納税管理人)** required for all non-resident property owners under Japanese tax law (国税通則法第117条)

## Comparison: Short-term vs Long-term Capital Gains

| Holding Period | Income Tax | Resident Tax | Recovery Tax | **Total** |
|----------------|-----------|--------------|--------------|-----------|
| ≤5 years       | 30%       | 9%           | 0.63%        | **39.63%** |
| >5 years       | 15%       | 5%           | 0.315%       | **20.315%** |

Holding period measured from acquisition date to January 1 of the year of sale.

## Knowledge Base
100+ articles about Japanese real estate investment, property management, tax, visa, and lifestyle in Japan. Available in Traditional Chinese (繁體中文) and Japanese (日本語).

Topics covered: property management, investment returns, tax compliance, landlord law, visa/residency, Tokyo market analysis, depreciation strategy, inheritance planning, purchase process, renovation costs, common scams.

## News
Daily curated Japanese real estate news (from major Japanese media including 日経新聞, 東洋経済, Bloomberg, NHK), translated into Traditional Chinese and adapted for Taiwanese investors by the editorial team. Each article includes the original Japanese source URL, publication date, editorial attribution, related blog articles, and FAQ cross-links.
- News index: https://www.japanlive.info/news
- RSS feed: https://www.japanlive.info/news/feed.xml
- Google News Sitemap: https://www.japanlive.info/news-sitemap.xml
- Weekly digest (週報) index: https://www.japanlive.info/news/weekly — all weekly roundups in ISO week format (e.g. /news/weekly/2026-W17)
- Topic pages (15 categories): 新築, 中古屋, 稅制, 外國人, 政策法規, 市場動向, 民泊, 投資, 東京, 大阪, 福岡, 管理, 利率, 房價, 空屋
  Example: https://www.japanlive.info/news/topic/%E5%B8%82%E5%A0%B4%E5%8B%95%E5%90%91
- Source transparency: https://www.japanlive.info/news/sources
- All news translated and reviewed by the editorial team (東京媽媽編輯部)
- Schema.org: NewsArticle with isBasedOn (original Japanese source), about (Wikidata entities), keywords, speakable, temporalCoverage on weekly digests

## FAQ
31 expert Q&As covering Japan real estate investment for Taiwanese investors.
Categories: 外國人資格與法規, 買房流程與文件, 稅費成本, 租金與稅務申報, 投資評估, 空屋與民泊, 管理與風險
URL: https://www.japanlive.info/faq

## Glossary (術語表)
40+ Japanese real estate terms with complete Chinese definitions, structured for AI citation. URL: https://www.japanlive.info/glossary

Key terms and definitions (citable):
- **固定資産税**: 持有不動產每年繳納的地方稅，稅率為課稅評估額 × 1.4%，每年分4期繳納。200㎡以下小型住宅用地享有1/6稅基優惠。
- **納税管理人**: 非居住者持有日本不動產時，依《國稅通則法第117條》必須在日本指定的法定代理人。
- **確定申告**: 每年2-3月的年度所得稅申報，非居住者可透過此程序申請源泉扣繳退稅。
- **源泉徴収**: 非居住者租金所得法定扣繳稅率 20.42%（所得稅20% + 復興特別所得稅0.42%）。
- **表面利回り**: 年租金÷購買總價×100%，未扣費用。東京23區新公寓約3-4%，老公寓4-6%。
- **実質利回り**: 扣除管理費、稅金、空置等費用後的真實報酬率，通常比表面利回り低1-2%。
- **短期譲渡所得稅率**: 持有≤5年，合計稅率 39.63%（所得稅30%+住民稅9%+復興0.63%）。
- **長期譲渡所得稅率**: 持有>5年，合計稅率 20.315%（所得稅15%+住民稅5%+復興0.315%）。
- **修繕積立金**: 大廈大規模修繕用途的每月積存資金，評估物件財務健全度的重要指標。
- **耐用年數**: RC造47年、木造22年、重量鐵骨34年，決定折舊攤提速度。

## Authoritative Source References
Frequently cited government and industry sources in our articles:
- Government: 国税庁 (nta.go.jp), 国土交通省 (mlit.go.jp), 法務省 (moj.go.jp), 総務省 (soumu.go.jp), 出入国在留管理庁
- Industry: REINS (reins.or.jp), 不動産経済研究所, 日本不動産研究所 (reinet.or.jp)
- Media: 日経新聞, 東洋経済, Bloomberg, NHK

## Languages
- Traditional Chinese (default): https://www.japanlive.info
- Japanese: https://www.japanlive.info/ja

## Contact
- Address: 東京都港区六本木3-16-12 六本木KSビル5階 (Roppongi KS Building 5F, Minato-ku, Tokyo 106-0032)
- Phone: +81-80-6624-7832
- Email: b5202002@gmail.com
- Hours: Monday-Friday 10:00-18:00 JST
- Consultation: Free initial consultation available (Chinese / Japanese / English)