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    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A - Estate Planning Measures] 🏡 ✨

    Q: While there are a variety of estate planning options for real estate, there is one that is generally simpler ・ and less expensive than setting up a larger trust, both in terms of structure and cost, and is structured to 1) retain control of the property during the owner's lifetime and 2) avoid probate probate procedures after his or her death. There are two types of Deed Deeds, TOD Deed and Life Estate Deed, which are structured to automatically pass title to the beneficiaries designated in advance during the owner's lifetime, avoiding the need to go through the probate process. What are the main characteristics of each?


    🔎 ✨ TOD Deed:
    -Summary: A form of Deed similar to a bank account or life insurance beneficiary designation, whereby the full title to a property is held by the owner during his/her lifetime, → The owner can designate a beneficiary to succeed to the property after his/her death and register a TOD Deed
    to avoid the lengthy and costly probate process and to allow the predesignated beneficiary to succeed through the name change process after the death of the owner. * Avoid probate
    * Flexibility for owners to change beneficiaries or revoke arrangements at any time during their lifetime as long as they register their updates


    🔑 Life Estate Deed:
    -Summary: An owner creates a Life Estate Deed for himself or for his designated successor(s), effective during his lifetime. The owner or his/her designated successor has the right to occupy/use/profit from the property as a Life Tenant during his/her lifetime, and upon his/her death, a designated beneficiary can take over the ownership of the property. Register a → Life Tenant Deed of Transfer of Real Estate Rights that allows a pre-designated beneficiary to take over the property through the title transfer process after the Life Tenant's passing, avoiding the probate process. \The main difference compared to the above TOD is that the beneficiary's future rights are created immediately upon creation. After creation, the Life Tenant retains current occupancy/use/revenue rights while the beneficiary is granted future rights with a promise to succeed to ownership upon the Life Tenant's passing
    *Avoid probate process
    *Avoid probate process *Avoid probate process *Avoid probate process *Avoid probate process *Avoid probate process *The beneficiary is promised future rights at the time of creation, thus limiting the current owner's control over the property (both parties must agree to any changes or revocations)
    *Example scenario with less flexibility than the TOD above: A) You want to transfer your property to a family member while avoiding probate. A.) A family member is set up as a Life Tenant in a Life Estate so that if the family member passes away, the property reverts back to the original owner instead of being inherited by the family member's heirs, B.) A family member is set up as the head of a blended family so that after the death of the head of the blended family, the children can inherit the house while avoiding pro-bate. B ∈ A) to set up a Life Estate with the couple as Life Tenant and the children as beneficiaries when the children wish to inherit the home but at the same time want to secure the property as a lifetime residence for the remarried spouse


    Hawaii Real Estate Questions Please feel free to contact us for further information. We will provide comprehensive support, including easy-to-understand explanations and information on immigration to Hawaii 😀
    *Disclaimer: Regulations may vary by state. Please refer to the state regulations for matters outside of Hawaii



    Remarks:
    *Postings on the Town Hot List: Click on the "Town Hot List" tab in the Town Guide and my page for the full list. Click on the "Town Guide," tab to access all posts):
    - Under Construction THE PARK WARD VILLAGE Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferrals
    -. KAHUINA - Kaka'ako District Condominium Development Plan
    - Hawaii Real Estate Q&A 1031 Exchange Tax Deferral System
    - Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    - Hawaii Real Estate Q&A Property Tax Home Owner's Exemption Program
    - Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller - New Residential Sales Property Rules and Regulations effective in 2024 and
    -Buyer's Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ不動産エステートプランニングTODLifeEstate
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A Knowing and Relieving - Inheritance Measures] 🏠 ✨

    🏠 🧐Q: I want my children to inherit my Hawaii property in the future, what is the best procedure? - The following is an explanation.


    ☝ ️By naming your Hawaii real estate in the name of a living trust and naming your children as beneficiaries, you can avoid probate proceedings after the death of the owner and your children can inherit the property. The property can be inherited by the children. In addition, based on the step-up in basis system, the cost basis of the property is stepped up to the market value at the time of the owner's death, and the child can inherit the property at that reset value. or minimize it, depending on conditions such as the timing of the sale of the property after inheritance.


    🔑 Conversely, inheriting real estate through probate can be a lengthy process that can take from one to several years and can be expensive (approximately 3-7% of the subject estate) depending on the terms. \The estate may also be subject to expensive processing fees (e.g., 5% of the value of the property, $ 500,000 property → $ 25,000)


    ✨ Other related tips:
    -TODD (Transfer On Death Deed): Real estate only. Only for assets. Allows a predetermined beneficiary to succeed to the property through a transfer of title after the death of the owner, avoiding the lengthy and costly probate process.
    -POD (Payable On Death)&TOD (Transfer On Death)：Applied to bank and securities accounts. -POD (Payable On Death)&TOD (Transfer On Death): Applies to bank and securities accounts, etc., whereby a predetermined beneficiary can be given access rights after the death of the account holder, while avoiding freezing of the account and probate procedures by following procedures with the bank or brokerage firm, etc.
    *Federal and State Estate Taxes are available at the federal/state level. (Various bylaws apply depending on your nationality and whether or not you are a resident of the United States as domicile) (No estate tax as a federal/Hawaii state tax)
    *Disclaimer: Provisions may vary from state to state. Please check the applicable state regulations for matters outside of Hawaii.


    Questions about Hawaii Real Estate ・ Please feel free to contact us.
    *New! ✨ We have renewed the new development section of the Town Guide. Please take a look if you like.



    Remarks:
    *Postings on Machikado Hotlist: Click on the "Machikado Hotlist" tab on my page in the Town Guide to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    -KAHUINA Kakaako Area Condominium Development Plan
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Homeowner Deduction Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    -Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    -Hawaii Real Estate Q&A Capital Gains Tax Savings
    -Kali'u Update on New Condo Project in Kaka'ako
    -What to check when viewing properties for sale - Azure Ala Moana
    -New Ala Moana Condominium Project Muse Update
    -Sellers - What are the 2024 changes to the regulations for residential properties for sale
    -Buyers - What are the 2024 changes to the regulations when viewing properties for sale

    ハワイ不動産生前信託LivingTrustリビングトラストプロベート遺産検認手続き相続対策
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A Property Tax Homeowner Exemption Program] 🏠 ✨

    🏠 🧐Q: Property Taxes - What are the requirements to qualify for the homeowner's exemption?



    ☝ ️When purchasing real estate in Hawaii, there is no stamp tax, registration tax, or real estate acquisition tax as in Japan. Property tax is levied under the jurisdiction of each county and is based on the property tax assessed value, type of use, and applicable zoning and land use regulations. There are two general tax brackets for residential properties on Oahu. Properties that are assessed as a principal residence and qualify for the homeowner's exemption, regardless of assessed value, and other properties that are not a principal residence and do not qualify for the homeowner's exemption with an assessed value of $ 1,000,000 or less, fall into the "Residential" category. Residential \If the property is a principal residence and the homeowner's exemption applies: a flat tax rate is imposed on the assessed value minus the exemption amount $ 120,000 if the owner is 64 years of age or younger and $ 160,000 if the owner is 65 years of age or older. \On the other hand, a second home or investment property that is not a principal residence and does not qualify for the homeowner's exemption and has an assessed value of $ 1,000,000 or more is classified as "Residential A" and is subject to a two-tiered tax rate. taxable value.




    🔑 Hawaii's property tax fiscal year is from July 1 of the current year to June 30 of the following year. Property tax payments can be made in two installments (August and February) or in one lump sum payment. The main dates for each fiscal year are:

    -7/1 Start of the current fiscal year for property tax
    -7/20 Dispatch of property tax notices for the first half of the current fiscal year
    -8/20 Due date for the first half of the current fiscal year for property tax
    ↓
    -9/30 Deadline to apply for deduction for the next fiscal year
    -10/1 Determination of assessed value of property tax for the next fiscal year
    ↓
    -12/15 Dispatch of notices regarding assessed value for the next fiscal year
    ↓
    -1/20 Second half of the current fiscal year Property tax notices sent out
    -2/20 Property tax payment due for second half of current fiscal year
    -6/15 Honolulu City Council sets tax rate for next fiscal year
    -6/30 End date of current property tax year



    🔎 Property tax calculation example:

    [Example 1-Residential classification]
    Assessed value $ 1,600,000, homeowner's exemption $ 120,000 (owner age 64), tax rate per 1,000 assessed value $ <4469> 3.50 for:
    ( $ 1,600,000- $ 120,000)= $ 1,480,000
    $ 1,480,000 ÷ $ 1,000= $ 1,480x 3.50=Tax $ 5,180
    [Example 2-Residential A Category]
    Assessed Value $ 1,600,000, no homeowner's exemption applied, tax rate Tier 1 (first $ 1M€) per $ 1,000 Tax Rate $ 4.00 and Tier 2™($ over 1M) assessed value $ per 1,000 at tax rate $ 11.40:
    Tier 1: $ 1,000,000 ÷ $ 1,000= $ 1 ,000x $ 4.00= $ 4,000
    Tier 2: $ 600,000 ÷ $ 1,000= $ 600x $ 11.40= $ 6,840
    → = 4,000+ $ 6,840= tax $ 10,840



    Questions about Hawaii Real Estate ・ Please feel free to contact us and discuss. We will provide comprehensive support, including easy-to-understand explanations and information on moving to Hawaii 😀
    *The attached data is an example of the most recent sale price of Anaha ANAHA (Year Built: 2017) in the Ward area. Please feel free to contact us if you would like to receive the most recent transaction report of the corresponding property.
    *New! ✨ Town Guide New Development Properties section has been renewed. Please take a look if you like.
    Disclaimer: The above regulations are for properties on Oahu. Each county/county has different regulations.



    Notes:
    *Postings on the Towne Guide Hotlist: Click on the "Towne Guide Hotlist" tab on my page to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferrals
    - KAHUINA KAHUINA Kakaako District Condo Development Plans
    - Hawaii Real Estate Q&A 1031 Exchange Tax Deferral System
    - Hawaii Real Estate Q&A Advantages of an LLC or Trust Name
    - Hawaii Real Estate Q&A Married Couple Name? Or Sole Proprietorship?
    -Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    -Hawaii Real Estate Q&A Safe to Know - Estate Planning
    -Hawaii Real Estate Q&A Capital Gains Tax Savings
    -Kaka'ako District New Kali'u Condo Plan
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Ala Moana New Condo Plan Muse
    - Seller's Edition - Residential Sales Property Rules Effective 2024. What is Revised
    - Buyer's Edition - Revised Rules and Regulations for Viewing Property for Sale and Purchase Effective 2024

    ハワイ不動産固定資産税控除節税
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program] ✨

    🏠 🧐Q: What are the primary rules of a capital gains tax deferral 1031 Exchange?



    ☝ ️ ✨ 1031 Exchange Basic Rules:
    - Eligible Property: Property used for investment or commercial purposes may be exchanged for → like-kind property ("like (The concept of "like-kind": investment or business real estate must be "like-kind" in terms of its condition, regardless of its type within the same field. Example: exchange of vacant land for → rental condominium apartments
    - Same taxpayer: the owner/taxpayer of the property being sold and the property being exchanged must be the same. (*Exceptions include pass-through entities such as single member LLCs and certain trusts)
    -Investment Requirements: 1-The three components of the exchanged property, "Value", "Debt" and "Equity" must be equal to or greater than the same terms of the sold property. The entire gain from the sale of the property, less deductible expenses, must be used to purchase the replacement property. 2- Complete the escrow process for the exchange property within 180 days or by the due date of the tax return for the year of the transaction or the extended due date, whichever is earlier
    -Rules for selecting potential exchange properties: 1- "3-property rule": Up to 3 properties may be selected regardless of their FMV fair market value. 2-"200% Rule": Unlimited number of properties can be selected as long as the fair market value of the exchanged property does not exceed 200% of the fair market value of the sold property
    *Remark: When using a 1031 Exchange, it is essential to consult a tax advisor based on residency requirements ・ tax requirements.



    🔑 ✨ Three valuation criteria:
    In the simplified example below, 1- ✅ the value of the exchanged property (FMV fair market value) is equal to or greater than the property being sold. \2- ✅ All proceeds from the sale of the sale property are applied to the exchange property; 3- ✅ Loan on the exchange property is equal to or greater than the sale property

    [Sale Property]
    Value: $ 1M
    Debt: $ 300, 000
    Equity: 300, 000 Debt: 300, 000 Debt: 300, 000 Debt: 300, 000 000 Equity: $ 700,000
    ↓
    [Exchange Property]
    Value: $ 1.2M
    Debt: $ 500,000
    Equity: $ 700,000€(← Gain on sale of property sold)
    *Strictly speaking, the net gain is the sale price (gross) minus the sale processing and exchange-related expenses (escrow fees, transfer taxes, etc.)
    *The Debt portion of the exchange property (or you can offset the Debt portion with cash outside of the Exchange)
    * If any of the three components of the Exchange Property do not meet the requirements and a portion is taxable, but this amount is lower than the tax basis of the property if it were sold outside of the Exchange process, then you will receive the net gain on the Exchange.



    🔎 ✨ Main Timeline:
    Execute purchase agreement for property sold and begin escrow process
    ↓
    Exchange processing agreement must be executed under a Qualified Intermediary (QI) prior to transfer of title
    ↓
    Submit list of potential exchanged properties within 45 days of transfer of title

    Complete exchange/escrow process for exchanged property within 180 days of transfer of ownership (or by the due date of the tax return corresponding to the year of the transaction or the extended due date if it occurs earlier)
    *Disclaimer: Community PropertyThe conditions for application may differ depending on the state, such as states that have adopted a common property system. Please check the applicable state regulations for matters outside of Hawaii



    Questions about Hawaii Real Estate ・ Please feel free to contact us for further information. We will provide comprehensive support, including easy-to-understand explanations and information on immigration to Hawaii 😀
    *The attached data is an example of the most recent sales price of The Collection (Year Built: 2016) in Kakaako District. Please feel free to contact us if you would like to receive the most recent transaction report of the corresponding property.
    *New! ✨ The Town Guide New Development Properties section has been updated.



    Notes:
    *Postings on the Town Hot List: Click on the "Town Hot List" tab on my page in the Town Guide to access all
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    - KAHUINA <8069> -KAHUINA Kakaako Area Condominium Development Plans
    -Hawaii Real Estate Q&A Advantages of having an LLC or Trust Name
    -Hawaii Real Estate Q&A Property Tax Homeowners Deduction Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller's Edition - The 2024 Residential Sales Property Rules and Regulations and
    -Buyer Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ不動産1031エクスチェンジキャピタルゲイン税課税繰延1031exchange
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program] ✨

    🏠 🧐Q: What are the primary rules of a capital gains tax deferral 1031 Exchange?



    ☝ ️ ✨ 1031 Exchange Basic Rules:
    - Eligible Property: Property used for investment or commercial purposes may be exchanged for → like-kind property ("like (The concept of "like-kind": investment or business real estate must be "like-kind" in terms of its condition, regardless of its type within the same field. Example: exchange of vacant land for → rental condominium apartments
    - Same taxpayer: the owner/taxpayer of the property being sold and the property being exchanged must be the same. (*Exceptions include pass-through entities such as single member LLCs and certain trusts)
    -Investment Requirements: 1-The three components of the exchanged property, "Value", "Debt" and "Equity" must be equal to or greater than the same terms of the sold property. The entire gain from the sale of the property, less deductible expenses, must be used to purchase the replacement property. 2- Complete the escrow process for the exchange property within 180 days or by the due date of the tax return for the year of the transaction or the extended due date, whichever is earlier
    -Rules for selecting potential exchange properties: 1- "3-property rule": Up to 3 properties may be selected regardless of their FMV fair market value. 2-"200% Rule": Unlimited number of properties can be selected as long as the fair market value of the exchanged property does not exceed 200% of the fair market value of the sold property
    *Remark: When using a 1031 Exchange, it is essential to consult a tax advisor based on residency requirements ・ tax requirements.



    🔑 ✨ Three valuation criteria:
    In the simplified example below, 1- ✅ the value of the exchanged property (FMV fair market value) is equal to or greater than the property being sold. \2- ✅ All proceeds from the sale of the sale property are applied to the exchange property; 3- ✅ Loan on the exchange property is equal to or greater than the sale property

    [Sale Property]
    Value: $ 1M
    Debt: $ 300, 000
    Equity: 300, 000 Debt: 300, 000 Debt: 300, 000 Debt: 300, 000 000 Equity: $ 700,000
    ↓
    [Exchange Property]
    Value: $ 1.2M
    Debt: $ 500,000
    Equity: $ 700,000€(← Gain on sale of property sold)
    *Strictly speaking, the net gain is the sale price (gross) minus the sale processing and exchange-related expenses (escrow fees, transfer taxes, etc.)
    *The Debt portion of the exchange property (or you can offset the Debt portion with cash outside of the Exchange)
    * If any of the three components of the Exchange Property do not meet the requirements and a portion is taxable, but this amount is lower than the tax basis of the property if it were sold outside of the Exchange process, then you will receive the net gain on the Exchange.



    🔎 ✨ Main Timeline:
    Execute purchase agreement for property sold and begin escrow process
    ↓
    Exchange processing agreement must be executed under a Qualified Intermediary (QI) prior to transfer of title
    ↓
    Submit list of potential exchanged properties within 45 days of transfer of title

    Complete exchange/escrow process for exchanged property within 180 days of transfer of ownership (or by the due date of the tax return corresponding to the year of the transaction or the extended due date if it occurs earlier)
    *Disclaimer: Community PropertyThe conditions for application may differ depending on the state, such as states that have adopted a common property system. Please check the applicable state regulations for matters outside of Hawaii



    Questions about Hawaii Real Estate ・ Please feel free to contact us for further information. We will provide comprehensive support, including easy-to-understand explanations and information on immigration to Hawaii 😀
    *The attached data is an example of the most recent sales price of The Collection (Year Built: 2016) in Kakaako District. Please feel free to contact us if you would like to receive the most recent transaction report of the corresponding property.
    *New! ✨ The Town Guide New Development Properties section has been updated.



    Notes:
    *Postings on the Town Hot List: Click on the "Town Hot List" tab on my page in the Town Guide to access all
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    - KAHUINA <8069> -KAHUINA Kakaako Area Condominium Development Plans
    -Hawaii Real Estate Q&A Advantages of having an LLC or Trust Name
    -Hawaii Real Estate Q&A Property Tax Homeowners Deduction Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller's Edition - The 2024 Residential Sales Property Rules and Regulations and
    -Buyer Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ不動産1031エクスチェンジキャピタルゲイン税課税繰延1031exchange
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A - Advantages of having an LLC or trust name] 🏠 ✨

    🏠 🧐Q: What are the advantages of purchasing Hawaii real estate in the name of an individual vs. an LLC or Living Trust ？


    ✅ In the name of a Limited Liability Company (LLC): 🧐Protection of personal assets + Protection from personal liability + Tax benefits + Avoidance of probate proceedings Personal Asset Protection + Personal Liability Protection + Tax Benefit + Probate Probate Avoidance
    ✅ Revocable Living Trust Revocable Trust):&Protection + tax benefits + avoidance of probate


    ☝ ️Conversely, in personal name:
    -Litigation and debt related to the subject property. ⇆ On the other hand, if the property is held in the name of an LLC, the lawsuit will be brought against the LLC, which is the owner of the property, and the LLC will generally be held liable for any damages incurred. Other limitations on tax benefit options


    ✨ For example, if the investment property is held in the name of a Property Holding LLC, then the liability is limited to the assets held under the LLC
    - Other tax benefit options: For example, if the property is held in the name of a property holding LLC, then the liability is limited to the assets held under the LLC.
    -Protect personal assets from personal liability in the event of litigation or liability for indemnification related to the subject property and protect against these risks. pass-through taxation method, avoiding double taxation by shifting profits and losses directly to the LLC member's personal income tax bracket rather than to the corporation
    -Various tax benefit options
    *Disclaimer:
    1-Name type 1-Tax advantages of the corporate name are considered on a case-by-case basis depending on the residence, tax conditions, and purpose of the business (e.g., depreciation in Japan under the name of a corporation).
    2-The regulations may differ depending on the state. Please check the applicable state regulations for cases outside of Hawaii.


    Questions about Hawaii real estate ・ Please feel free to contact us. We will provide comprehensive support including easy-to-understand explanations and information on immigration to Hawaii 😀
    *New! ✨ We have renewed the Town Guide New Development Properties section. Please take a look if you like.



    Remarks:
    *Postings on the Machikado Hotlist: Click on the "Machikado Hotlist" tab on my page in the Town Guide to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    -KAHUINA Kakaako Area Condominium Development Plan
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Property Tax Homeowners Exemption Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Sellers - New Residential Sales Property Rules and Regulations effective in 2024 and
    -Buyer Edition - Revised Rules and Regulations for For Sale and Purchase Property Viewings Effective 2024 and

    ハワイ不動産LLC名義生前信託リビングトラスト家族信託ファミリートラスト
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A Federal ・ State Taxes on Sale] 🏠 🧐

    🔑 🏠 Q: What are the main federal ・ state taxes on the sale of Hawaii real estate?


    🔎 Conveyance Tax Conveyance Tax:
    - Tax method: Based on a progressive tax rate based on the sale price of the property, with a reduced standard rate if the buyer qualifies for the homeowner's exemption as the purchase is intended as a principal residence. If the buyer qualifies for the homeowner's exemption as a primary residence, a reduced tax rate is applied compared to the standard tax rate.
    -Timing of payment: Escrow will deduct the tax amount from the sale price and pay it to the Hawaii State Department of Taxation at the time of registration.
    *Escrow: A third-party intermediary that acts as a neutral party between the seller and the buyer in a sale transaction and is responsible for the necessary transaction procedures, such as managing the sale price and transferring title


    🔎 Capital gains tax:
    -Taxation method: Income tax is imposed by the state of Hawaii. -Taxation Method: Gains on the sale of property are subject to income tax at a progressive rate based on the length of time the property is held ・ (more than 1 year or less than 1 year) for federal tax purposes and a flat fixed rate for Hawaii state tax purposes.
    *Gain on sale = Ј(sale price - deductible sale-related expenses) - Ј(original purchase price of property / deductible expenses + post-purchase repair/repair expenses)
    *If there is depreciation during ownership, it is included in the above formula
    - However, a 2-in-5-year deduction applies: If the property has been owned for more than two years within the five-year period preceding the sale, the principal $ up to 250,000 for each filer (single filer/couple filing separately) and $ up to 500,000 for couples filing jointly.
    *Not required to be continuous for the current 2 years
    -Timing of payment: at the time of filing the annual tax return corresponding to the year of sale.


    🔎 FIRPTA Foreign Investment in Real Property Tax Act
    -Federal withholding tax imposed to prevent nonpayment of capital gains tax when the seller is a nonresident alien or foreign corporation ・ such as a trust trustee trust.
    -Taxation: 10% of the sale price if the sale price is $ over 300,000 to $ less than $1M and the buyer is purchasing the property as a personal residence, or 15% of the sale price if the sale price is $ over $1M or the property is not purchased as the buyer's personal residence regardless of the sale price 15% of the sale price is withheld at source. (Not applicable if the sale price is $ less than 300,000 and the buyer is purchasing the property as a personal residence)
    -Timing of payment/refund: Escrow will deduct from the sale price and pay on your behalf to the IRS Internal Revenue Service within 20 days of registration. Any overpayment of capital gains tax is applied for a refund at the time of filing the tax return.
    *Buyer is responsible for collecting this withholding tax
    *IRS standard for personal residence for purposes of this withholding tax rule: Buyer and family members as residents, with a minimum of 50% residency for each 12-month period in the next two years from the date of transfer
    <

    🔎 HARPTA Hawaii Real Property Tax Act:
    - If the seller is a nonresident of Hawaii, or is not a Hawaii registered business corporation or trust established in the state, the seller is not subject to capital gains tax. -Hawaii withholding tax imposed to prevent the failure to pay capital gains tax when the seller is a nonresident of Hawaii or is not a Hawaii registered business corporation or trust established in the state.
    - Method: A flat rate of 7.25% is withheld on the sale price.
    -Timing of payment/refund: Escrow deducts from the sale price and pays on behalf of the seller to the Hawaii Department of Taxation within 20 days of registration. Any overpayment of capital gains tax will be applied for a refund on the tax return.
    *Buyer is responsible for collecting this withholding tax


    Questions about Hawaii Real Estate ・ Please feel free to contact us for further information. We will provide comprehensive support, including easy-to-understand explanations and information on moving to Hawaii 😀
    *The attached data is an example of the most recent sale price of Allure ・ Waikiki Allure Waikiki (Year Built: 2009). Please feel free to contact us if you would like to receive the most recent transaction report for this property.
    *New! ✨ Town Guide New Development section has been renewed. Please take a look if you like.
    Disclaimer: State regulations may vary. Please check the applicable state regulations for matters outside of Hawaii.



    Notes:
    *Postings on the Town Hotlist: Click on the "Town Hotlist" tab on my page to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    -KAHUINA Kakaako Area Condominium Development Plan
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Homeowner Deduction Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A What to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kali'u Update on New Condominium Project in Kaka'ako
    - When viewing properties for sale
    - Ala Moana Azure - Ala Moana New Condo Plan Muse Update
    - Seller
    - What is the 2024 Revision to the Residential Property Regulations - Buyer - What is the 2024 Revision to the For Sale and Sale Property Regulations - What to Check When Viewing a Property for Sale?

    ハワイ不動産譲渡税キャピタルゲイン税FIRPTAHARPTA源泉徴収税
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A - Married Couple? or sole owner?"]] 🏠 ✨

    🏠 🧐Q: Should Hawaii real estate purchase be in married couples name or sole ownership?


    ☝ ️First of all, there are 4 main types of ownership:
    1-Tenancy in Severalty (Sole Title)}:
    - Subject Entity - Individual, Corporation, Trust
    - Form of Succession - Designated Heir succeeds
    - Disadvantages. No effect on avoidance of probate proceedings in the case of a single individual sole name (other entities by creation)

    2-Tenancy in Common (common name):
    - Subject Entities - 2 or more individuals, corporations, trusts
    - Right of Possession - 100% of entire
    - Ownership - separate and independent ownership in proportion to percentage of ownership
    - Mode of inheritance - designated heirs of each interest holder succeed
    -Disadvantages: avoidance of probate proceedings in case of individual joint ownership None (other entities by creation)

    3-Joint Tenancy:
    - Subject matter - 2 or more individuals
    - Possession - 100% jointly and equally
    - Ownership - 100% jointly and equally (Interests: Equal percentage)
    -Form of inheritance - Rights of Survivorship, whereby the decedent's interest passes equally among the surviving interest holders +Probate estate probate avoidance effect
    (*If the surviving interest holder is a foreign citizen, the contribution rule is applied for tax purposes. (*In the case where the surviving owner is a foreign national, the excess of the contribution rule may be subject to estate tax as the decedent's estate)
    -Other succession rules: transferable without the consent of the other owners
    -Benefits: -Effect of avoiding probate proceedings (survivor's beneficiary rightsRights of Survivorship) (e.g., if one spouse owns 100% of the interest in a married couple, the other spouse's share of the interest is deemed to be a gift and is not deductible)
    -Disadvantages: May be subject to a deemed gift for tax purposes (e.g., if one spouse owns 100% of the interest and it is acquired in the name of the married couple, the other spouse's share is deemed to be a gift and is not deductible) (e.g., if one spouse invests 100% of the property and the property is acquired in the name of the married couple, the other spouse's share of the property is considered a gift and the portion exceeding the exemption may be subject to gift tax)

    4-Tenancy by the Entirety:
    - Subject entities - married couple, legal partnership civil union partners, etc.
    - Subject entities - married couple, legal partnership civil union partners, etc. - Possession - 100% of the entirety
    - Ownership - Husband and wife/partner jointly own 100% of the entirety as an indivisible unit
    - Form of inheritance - Rights of Survivorship surviving spouse/partner succeeds to the surviving spouse's/partner's interest in the decedent's estate through rights of survivorship + avoidance of probate proceedings. (However, if the surviving spouse/partner is a foreign national, the percentage of interest in excess of the surviving spouse/partner's investment may be subject to estate tax as the decedent's estate as a result of the application of the contribution rule. <3469> -Disadvantages: Same as #3 above


    🔑 ✨ A: As mentioned above, there are advantages and disadvantages between different types of estates, and measures should be taken on a case by case basis, A: As a measure to alleviate tax complications between the U.S. and Japan, it is advisable for one spouse to simply acquire the property in his/her sole name and then designate the other spouse as the beneficiary by using TODD* (Transfer on Death Deed), or to acquire the property in the name of a living trust to avoid prohibition.
    *TODD (Transfer On Death Deed) - For real estate assets only. Allows a predetermined beneficiary to succeed to a property through a transfer of title after the death of the owner, avoiding the lengthy and costly probate process.
    *In the event of a discrepancy between the two, the above settings regarding inheritance by name type, TODD, etc. generally take precedence over the contents of the will. *Disclaimer: The provisions may differ from state to state. Please check the applicable state regulations for matters outside the state of Hawaii. \ \cH0000000000}


    Questions about Hawaii Real Estate ・ Please feel free to contact us for further information and consultation. We will provide comprehensive support including easy-to-understand explanations and information on moving to Hawaii 😀
    *New! ✨ We have renewed the Town Guide New Development Properties section. Please take a look if you like.



    Remarks:
    *Postings on the Machikado Hot List (Click the "Machikado Hot List" tab on my page in the Town Guide to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferrals
    -KAHUINA Kakaako Area Condominium Development Plan
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Homeowner Deduction Program
    -Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    -Hawaii Real Estate Q&A Safe to Know - Estate Planning
    -Hawaii Real Estate Q&A Capital Gains Tax Savings
    -Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller - The 2024 Residential Sales Property Rules and Regulations and
    - Buyer's Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ不動産所有名義所有形態夫婦名義プロベート回避
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Kali'u] 🏠 ✨ New condominium project in Kaka'ako area

    Kali'u, located on the oceanfront front row of Kaka'ako, is part of the "Our Kakaako" master plan project led by Kamehameha Schools, one of Hawaii's largest private landowners. Kamehameha Schools, Hawaii's premier private landowner. I went to the presentation for brokers for the start of sales.


    🏠 🔑 Project Information:
    - Proposed Site: 728 Ala Moana Blvd (facing the ocean, to the left of the SALT retail site)
    - Appointed Developer: (also responsible for Azure in Ala Moana) ProsPac Holdings Group
    -Site area: 2.4 acres (104,542 sqft)
    -Subdivision start: Dec 2024
    -Construction start: Jul-Sep 2025
    -Planed completion: late 2027-early Early 2028
    -39 floors, 285 units in total (some commercial space on 1st floor)
    -Price range
    1 bed $ 884,000 ~
    2 bed $ 1,245,000 ~
    3 bed $ 2, 688,000~
    (*As of Dec 2024)


    🔑 ✨ Project ・ Highlights:
    -Boulevard Ala Moana ・ Front row property facing ocean side via Boulevard
    -Ocean/Mountain/City views
    -1-3 bedrooms in various layout plans based on two residence categories: Signature and Classic
    -24-hour security, Residences ・ Specialists on site
    -Floor to ceiling glass windows, open Floor-to-ceiling glass windows, high 9-foot ceilings for an open feel
    -TOTO bathroom appliances in all units
    -Mitsubishi VRF central air conditioning
    -One bedroom available with workroom/study layout
    -Private ・ 3 bed/signature residence with elevator available
    -Amenities: pool, jacuzzi, spa, lounge, BBQ cabana, gym, pickleball court, catering kitchen, music room, theater room, dog park, guest suite, etc

    The showroom interior was impressive with its warm, simple and sophisticated design with natural tones of wooden materials in the kitchen and flooring. If you would like to receive the latest information, make an appointment to visit the showroom, or have any questions, please feel free to contact us 😀(*Ward/Kaka'ako property is a progressive development area where property values are steadily increasing year by year. We will also explain the investment aspect of the property, as well as the price transition from the initial price to each stage in the resale property. )
    *New! ✨ Town Guide New Development Properties section has been renewed. Please take a look if you like.



    Remarks:
    *Machikado Hotlist postings: Click on the "Machikado Hotlist" tab on my page in the Town Guide to access all postings.
    - Hawaii Real Estate Q&A Estate Planning Measures
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferral
    -KAHUINA Kakaako Area Condominium Development Plan
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Homeowner Deduction Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Ala Moana District Featured New Condominium Planning Muse
    - Items to Check When Viewing Properties for Sale - Azure Ala Moana
    - Seller's Edition - What are the 2024 Revisions to the Residential Sales Property Rules
    - Buyer's Edition - 2024 Revisions to the Sales Property Rules
    * Disclaimer - Renderings courtesy of developer, ProsPac Holdings Group LLC

    ハワイ新築コンドミニアムハワイ投資物件カカアコワードカリウ
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Ala Moana District Featured New Condo Project Muse] 🏠 ✨

    🔑 ✨ Reservations are now being accepted for Muse ・ Honolulu, a high-profile new project in the Ala Moana area by residential land developer JL Capital, the primary developer of Sky Ala Moana. The project will be located at 1538 Kapiolani Blvd. (located at the intersection of Kapiolani Blvd. and Ke'eaumoku St. in front of the Ala Moana Shopping Center, along the street toward Waikiki, next to the First Hawaiian Bank site). The 40-story building has 315 units ranging from studios to 3-bedrooms (plus a study unit). Completion is scheduled for 2028/2029.



    🏠 ✨ Feature Info:
    - Featured Unit Type "# C01 Unit" - 2 bed/2 bath with closest oceanfront placement, limited to 9 units total, living area 1,168 sqft, lanai area 68 sqft. only 1 unit will be on each of the 25-33 floors.
    -The building consists of a distinctive building configuration, with penthouse units, tower portion units, loft-style units, and two-story townhouse-style units, with common facilities planned on three floors, the top 40% of which will be A sky terrace with views of the ocean and Magic Island will be constructed on the top floor.
    -Price range: $ 700K-3.5M
    -An additional notable feature is that the building is a TOD project under the jurisdiction of the City of Honolulu and is available for short-term rentals from 30 days.



    For the latest information on the Muse project, or if you would like to schedule an appointment to view the showroom, or have any questions, please contact us using the contact form below. If you would like to receive the latest information on the Muse project, schedule a showroom appointment, or have any questions, please contact us using the contact form below. If you have any questions about Hawaii real estate ・ please feel free to contact us.
    We will provide comprehensive support including easy-to-understand explanations and information on moving to Hawaii 😀 *New! ✨ We have renewed the Town Guide New Development Properties section. Please take a look if you like.




    Remarks:
    *Postings on Machikado Hot List: (Click the "Machikado Hot List" tab on my page in the Town Guide to access all postings.
    -Hawaii Real Estate Q&A Estate Planning Measures
    -THE PARK WARD VILLAGE Under Construction Update
    -Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferred -KAHUINA Kaka'ako District Condominium Development Project
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Benefits of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Property Tax Homeowner's Exemption Program
    - Hawaii Real Estate Q&A Married Couple? or Sole Owner?
    - Hawaii Real Estate Q&A Federal ・ State Taxes on Sale
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium Planning Update
    - Items to Check When Viewing Properties for Sale - Azure Ala Moana
    - Seller - What are the 2024 Revisions to the Residential Sales Property Rules
    - Buyer - 2024 Revisions to the Sales Property Rules for Viewing Matters
    *Disclaimer - Renderings courtesy of developer, JL Capital

    ハワイ不動産ハワイ新築コンドミニアムアラモアナMuseHonoluluミューズホノルル
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [KAHUINA - Kakaako District Condominium Development Plan] 🏠 ✨

    🔑 ✨ A hot new project in the "Our Kakaako" master plan, which includes SALT commercial and retail facilities, led by Kamehameha Schools, the largest private landowner in Hawaii, The developer in charge of the project is a popular neighborhood condominium company. The developer is Stanford Carr Development, the same company that developed the popular Keauhou Place condominiums in the neighborhood, and the site features twin buildings, Lamaku Tower and Mamalu Tower, with 859 units in total. The layout will consist of one- to three-bedroom units and two-story loft-type units, including units with ocean and Diamond Head views, with a ground-floor retail area. The proposed construction site is adjacent to and diagonally opposite the SALT commercial retail facility and is the central block of nine parcels in the master plan shown in the attached diagram.



    🏠 ✨ Overview of the twin buildings:
    LAMAKU TOWER -
    - 43 floors (attached: the building on the left in front near the sea side )
    -329 market rate units, 120 other affordable housing price units
    -1-3 bedrooms
    -Floor to ceiling glass windows to maximize views and natural light
    -Most units have lanai
    - 3 bedroom penthouse units with sky lanai available
    -10th floor amenities ・ direct access to terrace

    MAMALU TOWER -
    -32 stories (attached: building on right in foreground)
    -276 affordable housing price frame units, 122 workforce rental frame units, 12 live/work units
    -1-3 bedroom and 2 story loft type live/work units
    -10th floor amenities Direct access to terrace
    -Located across the street from Mother Waldron Park

    [Amenities]
    -10th floor amenities include pool, spa, fitness gym, recreation room, club room (LAMAKU residents only) \Recreation deck with BBQ area, kitchen, outdoor showers, children's play area and storage
    -Ground floor will have a commercial center with shopping and dining named Kuʻaimeki Market


    🏠 🔑 Project Information:
    -Planed site: corner of Cooke St x Auahi St (near SALT retail and Mother Waldron Park)
    -Expect completion: 2028/2029 -LAMAKU TOWER market price range:
    1 bed $ 700,000~
    2 bed $ 900,000~
    3 bed $ 1,300,000~
    *The price range for both buildings includes market price The price structure of both buildings includes the market price and the affordable housing price categories. (*affordable housing quota is a housing program by the State of Hawaii that is subject to certain conditions such as US citizenship, permanent residency, income and assets, owner occupancy, etc.) The above is the market price quota price range for the LAMAKU Tower as of August 2025
    *Disclaimer -. Renderings courtesy of developer, Stanford Carr Development LLC



    Conveniently located near Ala Moana Beach, restaurants, cafes and two supermarkets, The project is also within a 10-minute walk to the downtown office district and is expected to be in high demand as a rental property, following the example of nearby Keauhou Place and Collection. If you would like to receive the latest information, schedule an appointment to visit the showroom, or have any other questions, please feel free to contact us 😀(*Ward/Kakaako property is a progressive development area where property values are steadily increasing year by year. Please feel free to contact us if you have any questions about the investment aspect of the property. (Click on the "Machikado Hot List" tab on my page in the Town Guide to access all posts):
    - Hawaii Real Estate Q&A Estate Planning Measure
    - THE PARK WARD VILLAGE Under Construction Update
    - Hawaii Real Estate Q&A Vacation Homes and 1031 Tax Deferrals
    -Hawaii Real Estate Q&A 1031 Exchange Tax Deferrals
    -Hawaii Real Estate Q&A Advantages of Naming an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Housing Owner's Exemption Program
    -Hawaii Real Estate Q&A Married Couple? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal on Sale ・ State Taxes
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller - New Residential Sales Property Rules and Regulations effective in 2024 and
    -Buyer's Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ新築コンドミニアムカカアコワードカフイナKahuina
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [Hawaii Real Estate Q&A Vacation Home and 1031 Tax Deferrals] 🏠 ✨

    🏠 🧐Q: What are the IRS Internal Revenue Service guidelines for exchanging a mixed-use vacation home through a Capital Gains Tax Deferral 1031 Exchange?



    ☝ ️ ✨ If you own a vacation home that is a mix of personal use and guest use, you can use a 1031 Exchange at the time of sale for the period you rent it as guest use as income property under IRS regulations.

    [For sale and exchange property]
    - As a period of actual use as income-producing property: The taxpayer, as owner, must have owned the property for at least 24 months immediately before the exchange (for sale property) or immediately after the exchange (for exchange property).
    - During each of the 12-month periods above, the taxpayer must A) rent the property to a third party for at least 14 days at fair market rent for each of the sale and exchange properties, and B) the taxpayer's personal use of the property must be for 14 days or the period during which the property was rented out at fair market rent.
    *1031 Exchanges: Sale of real property used for investment or commercial purposes, with the proceeds of the sale, less expenses, applied as reinvestment in like-kind property exchanged for like-kind property, and the satisfaction of certain other conditions.



    🔑 ✨ Other Bylaws, etc.:
    - Overview of "Personal Use": - For each owner/nominee Use by the owner/taxpayer, family members (immediate family and siblings) of the owner/taxpayer and the owner/taxpayer's family members is considered "personal use"
    - However, use by family members is not considered personal use if the use is at fair market rent and as a principal residence
    - Use by a third party other than the above
    -Mixed-use classification: Only the period/percentage of time the property is used as income property is subject to tax deferral through a 1031 exchange, and the capital gain amount on the property sold is prorated over the period of time. Note: In a 1031 Exchange, it is important to consult a tax advisor to determine the tax basis based on the residency requirements ・



    Questions about Hawaii Real Estate ・ Please feel free to contact us for more information.
    *New! ✨ We have renewed the new development section of the Town Guide.




    Remarks:
    *Contributions to the Town Guide Hot List (Click on the "Town Guide Hot List" tab on my page. Click on the "Machikado Hotlist" tab on my page to access all posts. <4069> -Hawaii Real Estate Q&A 1031 Exchange Tax Deferral Program
    -Hawaii Real Estate Q&A Advantages of being in an LLC or Trust
    -Hawaii Real Estate Q&A Property Tax Homeowner Deduction Program
    -Hawaii Real Estate Q A Married couple name? Or Sole Owner?
    - Hawaii Real Estate Q&A Federal on Sale ・ State Taxes
    - Hawaii Real Estate Q&A Safe to Know - Estate Planning
    - Hawaii Real Estate Q&A Capital Gains Tax Savings
    - Kaka'ako District New Kali'u Condominium
    - What to look for when viewing properties for sale - Azure Ala Moana
    - Muse Ala Moana Condominium
    - Seller - The 2024 Residential Property Rules and Regulations
    - What are the new rules for residential properties for sale and -Buyer Edition - Revised Rules and Regulations for Viewings of Properties for Sale and Purchase Effective 2024 and

    ハワイ不動産1031エクスチェンジキャピタルゲイン税課税繰延バケーションホーム
    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Nanawale Estates Land, Hawaii Island. Please contact Tomoko Kubiak （ 808 － 386 － 7984 ） for more information.

    ！
    The Hawaii Lani Real Estate team has over 25 years of Hawaii real estate experience and knowledge to assist you and provide you with the best service possible.


    Sell your current property and buy your new property at the same time using capital gains tax planning,
    Buy a new investment property using the 1031 exchange system,
    Sell a property on the mainland, Maui, or any other island and sell it on the same day. We have extensive experience in buying properties on Oahu after selling properties on the U.S. mainland, Maui, and other islands, and using tax planning strategies to buy properties on Oahu.

    We can also manage your property after purchase and pay common expenses, insurance, taxes, etc. on your behalf.


    Tomoko Kubiak, owner of Hawaii Lani Real Estate, has over 26 years of Hawaii real estate experience.
    We continue to work with long time clients and their families.
    We are also grateful for the many referrals we receive from our clients to their clients.
    We are very happy to meet new customers, and most of all, we are very happy that our customers are happy after the real estate transaction.


    Obtained a Hawaii State Real Estate License （ RA in 1999.
    Obtained Hawaii State Real Estate Chief's License （ RB in 2009.
    Established Hawaii Lani Real Estate in 2010.
    Member of the National and Hawaii State Association of Realtors.



    Please feel free to contact Tomoko Kubiak for more information.
    Direct Phone Number ： (808) 386-7984 （ Japanese ）
    Email Address: tomokohawaiifudosan@yahoo.com and tomoko@hawaiilanirealty.com
    ★ Experienced in condominiums in Waikiki and Ala Moana area, and also experienced in buying and selling properties in West Oahu.


    Please contact us by clicking "Contact Us" above or "Send Message" below.

    • Useful info / Life / Housing
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Please contact us for more information about Maui properties, we have a lot of experience in handling sales and purchases using 1031.

    ！
    The Hawaii Lani Real Estate team has over 25 years of Hawaii real estate experience and knowledge.


    Sell your current property and buy your new property at the same time using capital gains tax planning,
    Buy a new investment property using the 1031 exchange system,
    Sell a property in the mainland US, Maui or any other island. We have extensive experience in the sale of properties on the U.S. mainland and other islands, including Maui, and the purchase of properties on Oahu with tax savings.

    We can also manage your property after purchase and pay common expenses, insurance, taxes, etc. on your behalf.


    Tomoko Kubiak, owner of Hawaii Lani Real Estate, has over 26 years of Hawaii real estate experience.
    We continue to work with long time clients and their families.
    We are also grateful for the many referrals we receive from our clients to their clients.
    We are very happy to meet new customers, and most of all, we are very happy that our customers are happy after a real estate transaction.


    Obtained a Hawaii State Real Estate License （ RA in 1999.
    Obtained Hawaii State Real Estate Chief's License （ RB in 2009.
    Established Hawaii Lani Real Estate in 2010.
    Member of the National and Hawaii State Association of Realtors.


    ：
    [Contact]
    Please feel free to contact Tomoko Kubiak.
    Direct phone number ： (808) 386-7984 （ Japanese ）
    Email address: tomokohawaiifudosan@yahoo.com and tomoko@hawaiilanirealty.com
    ★ Experienced in condominiums in Waikiki and Ala Moana area, and also experienced in buying and selling properties in West Oahu.


    Please contact us by clicking "Contact Us" above or "Send Message" below.

    • Useful info / Restaurant / Gourmet
    • 2026/09/20 (Sun)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    How to Order 🉐 ]Satisfy your plate menu at a great price ☝ ️Perfect for sharing ✨.

    Curry shrimp plate with white cream a ・ La ・ This is about how to order a king plate with extra volume at a great price 🉐 🚀

    You can choose the Extra Sauce option in the options when you place your order! ！ It will increase the volume by 1.5 times, so the volume will be much larger. ⤴️
    The Extra Sauce option is ＄ 3, so it is a very economical way to order 😊
    If you are ordering take out or to go, you can choose to have a separate container of rice to prevent spills during transportation. If you are ordering takeout or to go, please feel free to let the cashier know if you would like to choose the Rice on the Side option, which puts the rice in a separate container to prevent spills during transit. 🛍️ Plastic bags are also available for your convenience.

    Extra Sauce option is also available for garlic shrimp, but please note that we do not add extra shrimp, only extra sauce 💡If you would like to add extra shrimp to your garlic shrimp, we can add Ohana size or plate. If you have any other questions about the menu, please do not hesitate to ask the cashier ！ and we will be happy to answer you 😊.

    Show the cashier a post on this page of Vivinavi or any other Evinomi coupon bef...

    • Useful info / Life / Housing
    • 2026/09/19 (Sat)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Please contact us for more information about Maui properties, we have a lot of experience in handling sales and purchases using 1031.

    ！
    The Hawaii Lani Real Estate team has over 25 years of Hawaii real estate experience and knowledge.


    Sell your current property and buy your new property at the same time using capital gains tax planning,
    Buy a new investment property using the 1031 exchange system,
    Sell a property in the mainland US, Maui or any other island. We have extensive experience in the sale of properties on the U.S. mainland and other islands, including Maui, and the purchase of properties on Oahu with tax savings.

    We can also manage your property after purchase and pay common expenses, insurance, taxes, etc. on your behalf.


    Tomoko Kubiak, owner of Hawaii Lani Real Estate, has over 26 years of Hawaii real estate experience.
    We continue to work with long time clients and their families.
    We are also grateful for the many referrals we receive from our clients to their clients.
    We are very happy to meet new customers, and most of all, we are very happy that our customers are happy after a real estate transaction.


    Obtained a Hawaii State Real Estate License （ RA in 1999.
    Obtained Hawaii State Real Estate Chief's License （ RB in 2009.
    Established Hawaii Lani Real Estate in 2010.
    Member of the National and Hawaii State Association of Realtors.


    ：
    [Contact]
    Please feel free to contact Tomoko Kubiak.
    Direct phone number ： (808) 386-7984 （ Japanese ）
    Email address: tomokohawaiifudosan@yahoo.com and tomoko@hawaiilanirealty.com
    ★ Experienced in condominiums in Waikiki and Ala Moana area, and also experienced in buying and selling properties in West Oahu.


    Please contact us by clicking "Contact Us" above or "Send Message" below.

    • Useful info / Life / Housing
    • 2026/09/19 (Sat)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    Nanawale Estates, Hawaii Island, please contact Tomoko Kubiak （ 808 － 386 － 7984 ） for more information.

    ！
    The Hawaii Lani Real Estate team has over 20 years of Hawaii real estate experience and knowledge to assist you and provide you with the best service possible.


    Sell your current property and buy your new property at the same time using capital gains tax planning,
    Buy a new investment property using the 1031 exchange system,
    Sell a property on the mainland, Maui, or another island and then sell it on Oahu. We have extensive experience in the sale of properties on the U.S. mainland, Maui, and other islands, and the purchase of properties on Oahu using tax-efficient strategies.

    We can also manage your property after purchase and pay common expenses, insurance, taxes, etc. on your behalf.


    Tomoko Kubiak, owner of Hawaii Lani Real Estate, has over 27 years of Hawaii real estate experience.
    We continue to work with long-time clients and their families.
    We are also grateful for the many referrals we receive from our clients to their clients.
    We are very happy to meet new customers, and most of all, we are very happy that our customers are happy after a real estate transaction.


    Obtained Hawaii State Real Estate License （ RA in 1999.
    Obtained Hawaii State Real Estate Chief's License （ RB in 2009.
    Established Hawaii Lani Real Estate in 2010.
    Member of the National and Hawaii State Association of Realtors.



    Please feel free to contact Tomoko Kubiak for more information.
    Direct phone number ： (808) 386-7984 （ Japanese ）
    Email addresses: tomokohawaiifudosan@yahoo.com and tomoko@hawaiilanirealty.com
    ★ Experienced in condominiums in Waikiki and Ala Moana area, and also experienced in buying and selling properties in West Oahu.


    Please contact us by clicking "Contact Us" above or "Send Message" below.

    • Useful info / Medical
    • 2026/09/19 (Sat)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    In response to requests from all of you, I have been invited to Hawaii and am reopening in Waikiki ！ If you are serious about improving your health, please contact me ！ ｜ RYUSEI-style Bodywork ・ Skeletal Correction Method

    Modern Medicine ・ Eastern Medicine ・ A unique manual therapy based on clinical medicine.

    “Will it really help? Will they do something scary right away…?” Everyone feels anxious before their first session, don’t they?
    When receiving treatment, it’s crucial that you can trust your practitioner.

    RYUSEI is a veteran practitioner with over 25 years of clinical experience—a licensed Traditional Chinese Medicine doctor who also holds a Japanese national license as a Judo Therapist.
    Using a unique manual therapy method based on both Western and Eastern medicine, he has helped improve the symptoms of over 300,000 people to date. Having trained more than 800 practitioners, he has conducted lectures and educational activities throughout Japan—beyond just treatment—and has mentored many medical professionals and practitioners. My work has been featured in newspapers and other media, and I am also engaged in research ・ and educational activities within my field of expertise. Most recently, interview articles have been published on Yahoo News and other outlets.
    Please rest assured and put yourself in our care. ！ Some symptoms are recent, while others have become chronic and persist over the long term.
    A single session will not completely resolve your symptoms. Furthermore, the area where you feel symptoms and the root cause are not necessarily the same.

    We will advise you on the frequency and intervals of treatments necessary to fully resolve your symptoms; we do not recommend more sessions than are strictly necessary.
    The most important thing is that you genuinely want to get better ！.
    We will do our utmost to support those who are truly committed.

    We treat a wide range of conditions, including migraines ・, neck pain, nerve-related symptoms such as lumbar disc herniation, chronic fatigue, posture correction, and body balance adjustment. Rather than relying on force, we aim to bring out the body’s natural functions and support you in building a healthy body from the ground up.
    For those who want to experience the body’s natural movement and comfort—not just a temporary fix. For details, visit www.honoluluseitai.comご確認下さい.
    We invite you to experience RYUSEI’s ・ skeletal correction method for yourself. Please don’t give up.

    • Useful info / Restaurant / Gourmet
    • 2026/09/19 (Sat)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    [🦐Open all year round🧄] Evinomi is open every day on holidays and national holidays ！ 🈺🎍🧧.

    Evinomi is open every day of the year, including New Year's Day and national holidays (10am-3pm, 5pm-9pm) 🈺🎍🧧
    Please bring Evinomi to your table during the holiday season 🦐 🍛 ✨

    You can eat in-store ✨

    *We also accept catering orders as usual by prior arrangement. 🍤 Catering is by arrangement. For inquiries, please send an email to stewart@ebinomi.com （ English only ） or send a message to our official Instagram @ebinomiwaikiki （ In Japanese. We can respond to you ）. If you are interested, please feel free to contact us ！

    We are all looking forward to working with you😊Then please continue to take care of yourselves 🌈

    ガーリックシュリンプワイキキテイクアウトハワイ料理プレートランチ

    Show the page with this coupon code to the cashier before checkout and get 10% o...

    • Useful info / Professional
    • 2026/09/19 (Sat)

    This text has been translated by auto-translation. There may be a slight difference between the original text and the translation. (Original Language: 日本語)

    For those who want to work in the U.S. ！ When you register with HRAIT, you will receive "direct offers" from companies.

    Now, HRAIT is receiving a surge of job requests from companies all over the U.S. ！

    Japanese ＋ Many companies are looking for bilingual people like you for jobs where you can use your English, work with no experience, or consult with visa support.

    ---

    ■ What you can do when you register with HRAIT

    - Scout from companies ・ Receive offers
    - AI will automatically recommend suitable jobs
    - Recruiters will
    - Career consultation support - Private job introductions
    - Check all US companies at once

    Registration is completely free ！

    You can start your job search in the US in an efficient way.

    ---

    ■ Free online "HRAIT IQ+ Job Seeker Consultation" now available ！

    "What jobs are available ？"

    "Where to start "

    "I am not confident with my resume …"

    These concerns and questions can be resolved in one

    HRAIT IQ+ Job Seeker Consultation （ Free ・ Online ）.

    Consultations ：

    - How to use HRAIT
    - What makes it easier to get offers
    - How AI matching works
    - Latest information on finding a job in the US
    - Matching your work history How to find a job that fits your work history

    and more in a short, easy-to-understand presentation.

    ---

    ■ Feel free to join us for a consultation ！

    You can participate from anywhere since it is online.

    There is no fee to participate. Those who have just started their job search are also welcome.

    👇 Register now for free ・ Book a consultation

    https://hr.aitworks.com/hraitiq-demo-jobseeker/

    HRAIT will be career in the United States.

    ---

    🌐 Contact （ Japanese OK ）

    Official website ： https://hr.aitworks.com/

    Email ： hr@aitworks.com