A reader writes: "I'm a foreigner in a long-term same-sex relationship with a Japanese national. The deed to our house is registered in the name of the Japanese national. Is it possible to have my name put on the deed so that I am not rendered homeless should my partner not survive me? A rather cold reality to think about but . . .
"As well, is there anything we can do about our bank accounts? I am the saver in the relationship, so if I go first, how can my partner access this money?"
You can register as an owner of the house if you buy a certain portion of the property from your partner or your partner gives it to you as a gift. However, you should bear in mind the range of taxes levied in these types of transactions. If you buy part of the house, the seller (in this case, your partner) could be subjected to a land transfer tax. Conversely, if you receive it as a gift, you would have to pay a gift tax. The rate of this tax could be as high as 50 percent, depending on the value of the gift. In addition, a registration license tax is levied when any changes are made to the deeds of the property. And if the sale price is lower than the market rate, the transaction could be regarded as a gift by the tax office.