Residential real estate and consumption tax
In the case you rent out residential real estate and receive rental fee, your income from the real estate is included in non taxable transaction (非課税取引).
So, even if annual amount of rent is more than 10 million yen, you do not need to pay consumption tax.
Necessary requirements to be non taxable
However, even if it is residential apartment or residential house,
⒈ Lease contract paper needs to clarify that purpose of rental is residence.
So, if you rent out your real estate for foreign tourists, your business will be included in taxable transaction for consumption tax.
Commercial real estate is included in taxable transaction
In the case you rent out your real estate for commercial purpose (renter will operate business in your real estate).
You may not need to pay consumption tax
Even if your renter is using your real estate for commercial purpose (your real estate is office building or parking space), if taxable sales amount is 10 million yen or less, you do not need to pay consumption tax for tax office.
However if you are operating other business and you are already taxable tax payer for consumption tax, you need to pay consumption tax.
When you need to pay consumption tax
Assumed that your taxable sales amount is more than 10 million yen in 2018, you become taxable tax payer for consumption tax in 2020.
And the amount of consumption tax should be determined according to taxable sales amount of 2020.