What counts as a machiya
Kyoto City's machiya ordinance (京町家条例, 2017) defines a Kyo-machiya as a wooden building built in or before 1950, the year the Building Standards Act took effect, with a traditional structure and a form or design that grew out of city life, such as a street-facing roof, a passage garden (通り庭) or an inner courtyard garden. If the build year is unknown, the closed land register at the Legal Affairs Bureau may show it.
The city counted 34,580 machiya in its 2024 survey, down from 47,735 in 2008–09, and says about 800 are lost each year, roughly two a day.
Machiya prices in the official data
Japan's official transaction data (MLIT Real Estate Information Library) has no machiya category. Townhouses sit inside "house / building with land" with every other house. The closest proxy we can build honestly is the ordinance's own age and structure test: wooden houses with a recorded build year of 1950 or earlier (most are recorded only as "pre-war", 戦前). Not every such house is a machiya in the full sense, and some machiya hide among the 298 house sales with no build year, so treat this as a rough guide.
| Central Kyoto houses, closed prices 2021–2025 | Wooden, built 1950 or earlier | Built after 1950 |
|---|---|---|
| Sales | 84 | 689 |
| Median sale price | ¥32.5m (≈ US$206,000) | ¥34.0m |
| Middle half of prices | ¥16.0m – ¥50.8m | ¥22.0m – ¥45.0m |
| Median price per ㎡ of land | ¥352,000 | ¥500,000 |
| Median land / floor area | 70 ㎡ / 72.5 ㎡ | 65 ㎡ / 90 ㎡ |
Kamigyo, Nakagyo, Shimogyo and Higashiyama wards; brokers' closed prices (成約価格) only; related-party, court-ordered and neighbour-plot deals removed. Sales of old wooden houses rose from 12 in 2021 to 27 in 2025. Our tally from the official CSV used for the Kyoto price page; US$ at the ECB rate of 2 October 2026.
Per ㎡ of land, old wooden houses sold about 30% below newer houses. The data does not say why. Buyers are usually told to check renovation cost, plots on narrow alleys where rebuilding may not be allowed, and the cost of earthquake and fire upgrades. A restored machiya and one needing full work both count here, which is why the range is wide.
By ward
| Ward | Sales 2021–25 | Median price | Median ¥/㎡ of land |
|---|---|---|---|
| Kamigyo (上京区) | 31 | ¥34.0m | ¥292,000 |
| Higashiyama (東山区) | 23 | ¥19.0m | ¥350,000 |
| Nakagyo (中京区) | 18 | ¥32.5m | ¥384,000 |
| Shimogyo (下京区) | 12 | ¥28.5m | ¥487,000 |
Wooden houses built 1950 or earlier, closed prices. With 12 to 31 sales per ward, one unusual house moves the median, so compare wards loosely. Condo prices by district and station are on the Kyoto price page, and official land values on Kyoto land prices.
Designation and the demolition notice
Under the ordinance, Kyoto City designates individual machiya and whole districts. For a designated machiya, the owner must notify the city at least one year before starting demolition. The city says the aim is to pause and look for ways to keep the house, not to forbid demolition in the end. Demolition contractors must check that the notice was filed.
- Designated machiya can get part of their repair costs covered by city grants.
- When an individually designated machiya changes hands, the new owner files a change-of-owner notice with the city.
- Ask the broker whether the house is designated, or in a designated district, before you sign. It changes what you can do with the plot.
Kyoto's empty and second-home tax (from fiscal 2030)
Kyoto City will tax homes that nobody uses as their main residence, meaning empty houses, holiday homes and second homes, inside the urbanisation area. The start was pushed back a year and is now planned for fiscal 2030, based on use on 1 January 2030. It comes on top of the normal fixed asset tax.
| Part | Base | Rate |
|---|---|---|
| Building value part | Assessed value of the building | 0.7% |
| Location and floor-area part | Land assessed value per ㎡ × floor area | 0.15% (building value under ¥7m), 0.3% (¥7m–9m), 0.6% (¥9m or more) |
- Not taxed if the building's assessed value is under ¥1m during the first five years (¥300,000 after that). The city's own FAQ says an old machiya will probably fall under this threshold, but check the tax statement.
- Exempt on application: homes used for business or about to be (within a year), homes on the market for rent or sale (up to a year), and buildings listed as landscape-important or historic under the city rules.
- What counts is where someone actually lives, not the resident registration. A buyer abroad who uses a Kyoto house a few weeks a year should expect it to count as a second home.
The city publishes a calculation sheet; nothing here is a quote. Confirm with Kyoto City's tax office before relying on it.
Short-term rental
Kyoto is one of Japan's strictest cities for minpaku. For an absentee owner in residential-only zones, home-sharing is limited to roughly 60 nights between mid-January and mid-March, and many owners who want guests use an inn licence instead, which brings its own building and fire rules. The city also runs a separate certification for minpaku in machiya. Details and current registration counts: Kyoto in our minpaku rules by city. For running costs, see property management fees.
What to check before you buy
- Can it be rebuilt? Many machiya stand on narrow alleys. Ask the broker to confirm road access under the Building Standards Act in the formal explanation (重要事項説明).
- Designation. Individual or district designation under the machiya ordinance, and any landscape rules for the street.
- Condition and earthquake safety. Kyoto City sends earthquake assessors for machiya and has renovation grants; see the city's Kyo-machiya site in the sources.
- Future tax. The building's assessed value, to see whether the 2030 tax would apply.
- Hazards. Flood and landslide maps; our Kyoto price page summarises them.
- The usual costs and paperwork. The cost of buying, the buyer's guide, and the 2026 changes for foreign buyers (forms, not a ban).
FAQ
How much does a machiya cost in Kyoto?
In Kyoto's four central wards, wooden houses built in or before 1950 sold for a median ¥32.5m in 2021–2025 on brokers' closed prices, with the middle half between ¥16m and ¥51m (84 sales). The official data has no machiya category, so this is a proxy, and condition drives the price.
Can foreigners buy a machiya in Kyoto?
Yes. There is no nationality rule for buying a machiya or any other house in Japan. Non-residents report the purchase to the Ministry of Finance within 20 days.
Can I demolish a machiya I buy?
If it is designated, you must notify Kyoto City at least one year before demolition starts. The city may propose ways to keep it, but the notice itself does not forbid demolition. Rebuilding may still be limited by road access.
Will I pay Kyoto's vacant home tax on a holiday machiya?
From fiscal 2030, possibly: it applies to homes in the urbanisation area that are nobody's main residence. Buildings assessed under ¥1m (¥300,000 after five years) are not taxed, and the city expects many old machiya to fall below that.
Can I run a machiya as an Airbnb?
Only within Kyoto's strict rules; in residential-only zones home-sharing is limited to about 60 nights a year in winter. See our Kyoto minpaku summary.
Looking at a machiya in Kyoto?
We introduce licensed Japanese brokers who work with overseas buyers and can check designation, road access and tax for a specific house. We are not a real estate broker or a law firm. We don't describe, recommend or negotiate properties, and we don't charge buyers. Brokers may pay us a referral fee.
Sources
- MLIT Real Estate Information Library (不動産情報ライブラリ), transaction and closed-price data for Kamigyo, Nakagyo, Shimogyo and Higashiyama wards, 2021Q1–2025Q4: reinfolib.mlit.go.jp. Tally of wooden houses built 1950 or earlier by Japan House Prices (data/kyoto-pre1950-houses.json, checked 4 October 2026)
- Kyoto City, Kyo-machiya site: definition, 2024 count and the ordinance: kyomachiya.city.kyoto.lg.jp (checked 4 October 2026)
- Kyoto City, designation system and one-year demolition notice: kyomachiya.city.kyoto.lg.jp; ordinance text: PDF (checked 4 October 2026)
- Kyoto City, non-residential housing utilisation promotion tax (非居住住宅利活用促進税): start fiscal 2030, rates and exemptions: city.kyoto.lg.jp; FAQ incl. old machiya: city.kyoto.lg.jp (checked 4 October 2026)
Last reviewed: 4 October 2026. Prices are medians of past sales, not valuations or forecasts.
Disclaimer. General information, not legal or tax advice. Japan House Prices is not a real estate broker (宅地建物取引業者). If you request an introduction, a licensed Japanese professional handles your case. We may receive a referral fee from the broker; you pay nothing to us.