Brazil Inheritance Guide for Fukuoka (福岡市)
This guide covers inheritance tax implications for Brazil nationals who own or inherit property in Fukuoka, Japan. Kyushu's largest city and a growing hub for startups and international businesses. Close proximity to Korea and China.
Property Values in Fukuoka
Average Land Value (路線価)
¥180,000/㎡
100㎡ Land Assessed Value
¥18.0 million
Estimated Tax (100㎡, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Based on average land values. Actual values vary significantly by ward/district. Use the calculator for a specific address.
Applicable Law for Brazil Nationals
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Brazil's Civil Code applies. Brazilian conflict-of-law rules refer succession to the law of the decedent's last domicile.
Renvoi (反致): May Apply
Brazilian law refers succession to the law of the decedent's last domicile. If the decedent was domiciled in Japan, Japanese inheritance law applies through renvoi.
Tax Obligation in Fukuoka
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Brazil that may provide relief from double taxation on property in Fukuoka.
Required Documents
Brazilian Birth/Marriage Certificate
Must be recent (issued within 6 months for some purposes).
Apostille
Brazil is a Hague Convention member since 2016.
Consular Declaration
Brazilian consulate can issue declarations of family status.
Certified Japanese Translation
Portuguese documents translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Fukuoka for Brazil nationals?
With an average land value of ¥180,000/㎡ in Fukuoka, a 100㎡ property is valued at approximately ¥18.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Brazil inheritance in Japan?
Brazil's Civil Code applies. Brazilian conflict-of-law rules refer succession to the law of the decedent's last domicile.
Do Brazil nationals need to pay inheritance tax in Japan?
Yes, if the heir or decedent has a domicile in Japan. Japan has a tax treaty with Brazil that may provide relief from double taxation.
Need Help with Inheritance in Fukuoka?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Fukuoka area.
Brazil Guides for Other Cities
Fukuoka Guides for Other Nationalities
This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.