Canada Inheritance Guide for Sendai (仙台市)
This guide covers inheritance tax implications for Canada nationals who own or inherit property in Sendai, Japan. The largest city in the Tohoku region with a growing international student population centered around Tohoku University.
Property Values in Sendai
Average Land Value (路線価)
¥130,000/㎡
100㎡ Land Assessed Value
¥13.0 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 Canada 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.
Canadian succession law varies by province. Quebec follows civil law; other provinces follow common law.
Renvoi (反致): May Apply
Canadian law refers movable property to the law of domicile. Quebec's Civil Code may result in renvoi.
Tax Obligation in Sendai
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 Canada that may provide relief from double taxation on property in Sendai.
Required Documents
Grant of Probate / Letters Probate
Provincial court order.
Apostille
Canada is a Hague Convention member (since 2024).
Certified Japanese Translation
English/French documents translated.
Frequently Asked Questions
How much is inheritance tax on property in Sendai for Canada nationals?
With an average land value of ¥130,000/㎡ in Sendai, a 100㎡ property is valued at approximately ¥13.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Canada inheritance in Japan?
Canadian succession law varies by province. Quebec follows civil law; other provinces follow common law.
Do Canada 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 Canada that may provide relief from double taxation.
Need Help with Inheritance in Sendai?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Sendai area.
Canada Guides for Other Cities
Sendai 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.