[First in Japan] Rental Detached Houses "FlexBase" with Guaranteed Resale Value to Go on Sale

Sala Corporation (Headquarters: Toyohashi City, Aichi Prefecture, President and CEO: Goro Jinno, hereinafter "the Company") will begin selling "FlexBase," rental detached houses with a guaranteed resale value, for the first time in Japan (※1) on July 7, 2026.

"FlexBase" is a land utilization proposal that offers a flexible and reliable exit strategy for landowners struggling with inheritance planning and effective utilization of idle real estate.

◆ Social Background and the Value Proposition of "FlexBase"

It is said that the "Great Inheritance Era," an unprecedented scale of asset transfer, has arrived since 2025, when the baby boomer generation entered their late elderly years. Inheritance planning requires balancing tax savings with smooth estate division.

Real estate investment and land utilization, which were common for inheritance planning due to their significant tax-saving effects, are becoming increasingly difficult to maintain high occupancy rates in a declining population phase where rental units now occupy half of vacant homes (※2).

"FlexBase," a detached rental house, can be divided through subdivision, unlike apartment rentals. Therefore, it offers the value of a flexible and reliable exit strategy, such as smooth estate division or monetization through partial sale. Furthermore, due to the rarity (※3) of rental detached houses and the supply-demand gap, high occupancy rates and stable profitability can be expected.

<Features Different from Conventional Land Utilization Proposals>

1 Specializes in the "rental detached house" sector, which has high demand (※4) and low supply (※3) among land utilization methods.

2 Ensures specifications equivalent to owner-occupied homes, assuming circulation in the used market.

3 Introduces a resale value guarantee mechanism for the first time in Japan.

◆ About the Resale Value Guarantee "ReVA"

In the development of "FlexBase," we have realized "ReVA (Resale Value Approved)," a mechanism that guarantees the resale value of rental detached houses for up to 30 years (※5), a first in Japan.

This is a system that compensates for the difference, up to a maximum of 5 million yen, if there is a discrepancy between the pre-calculated resale value and the actual sale price (※6). Guaranteeing the resale value brings significant economic benefits when selling rental properties to secure business funds or generate cash for inheritance tax payments. As a result of calculating the ratio of resale value to new construction price (= residual value ratio) for model plans, the results were very high compared to the current used market, with just over 40% for 20-year-old properties and just over 30% for 30-year-old properties.

※ Represents simulation results assuming the building is sold at a price equivalent to 80% of its book value after depreciation over its statutory useful life.

◆ The Society We Aim to Realize Through This Business

Similar to how "residual value credit" in the automotive industry has created a virtuous cycle connecting "new car sales, maintenance, and used circulation," we aim to create a virtuous cycle of "new construction supply, maintenance, and used circulation" in the housing market by applying "resale value guarantee" to the subscription service field of "rentals."

By guaranteeing the resale value, there is an economic incentive to supply high-quality properties with higher residual value ratios to the market. Rental detached houses that are high-quality and regularly maintained, after fulfilling their role as rental properties, will circulate in the used market, offering more options for living in a detached house, not just "purchasing a new property," but also "renting" or "buying used."

Through this business, our group aims to break away from the "scrap and build culture" and realize a society where more people can freely and easily choose to live in a detached house.

※1: As rental detached housing properties (as of June 2026 survey) ※2: Supreme Court / Judicial Statistics Annual Report (Reiwa 6) ※3: According to the 2020 National Survey on Land Issues (Ministry of Land, Infrastructure, Transport and Tourism), the number of people wishing to live in detached houses (54.9%) is 3.8 times that of those wishing to live in condominiums (14.3%). ※4: According to the 2022 Housing Starts Statistics Survey (Ministry of Land, Infrastructure, Transport and Tourism), new rental housing starts were 77.0% for apartment buildings and 21.3% for row houses, with detached houses accounting for only 1.7%. ※5: The initial guarantee period is 10 years. Extension of the guarantee for 10 years is possible at the 10th and 20th year. ※6: Certain conditions apply, such as the listing price at the time of sale being used as the calculated amount.

◀ Access the "FlexBase" business site from the 2D code on the left or the link below.

Real Estate Investment with Resale Value Guarantee | SALA "FlexBase"

<Contact Information for Inquiries Regarding This Matter> Sala Corporation, Corporate Planning Division, Innovation Promotion Department, New Business Development Group

Contact: Sakata (Head of Rental Detached House Business) TEL: 0532-51-1156 Mail: [email protected]