Cambodia Inheritance Guide for Kobe (神戸市)
This guide covers inheritance tax implications for Cambodia nationals who own or inherit property in Kobe, Japan. A major port city with one of Japan's oldest international communities. Known for its cosmopolitan Kitano district.
Property Values in Kobe
Average Land Value (路線価)
¥190,000/㎡
100㎡ Land Assessed Value
¥19.0 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 Cambodia 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.
Cambodia's Civil Code (2007/2011) governs succession.
Renvoi (反致): Generally Does Not Apply
Cambodia's private international law framework is still developing.
Tax Obligation in Kobe
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.
Required Documents
Cambodian Family Book
Household registration document.
Consular Authentication
Cambodia is not a Hague Convention member. Consular legalization required.
Certified Japanese Translation
Khmer documents translated.
Frequently Asked Questions
How much is inheritance tax on property in Kobe for Cambodia nationals?
With an average land value of ¥190,000/㎡ in Kobe, a 100㎡ property is valued at approximately ¥19.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Cambodia inheritance in Japan?
Cambodia's Civil Code (2007/2011) governs succession.
Do Cambodia nationals need to pay inheritance tax in Japan?
Yes, if the heir or decedent has a domicile in Japan. Japan does not have a specific inheritance tax treaty with Cambodia, so double taxation relief must be claimed under domestic rules.
Need Help with Inheritance in Kobe?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Kobe area.
Cambodia Guides for Other Cities
Kobe 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.