Japan Inheritance Guide for France (フランス) Nationals
This guide explains how Japanese inheritance law and tax apply to France nationals living in or inheriting property from Japan. There are approximately approx. 13,000 France nationals residing in Japan.
1. Applicable Law (準拠法)
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.
French Civil Code (Code civil) governs succession. Under EU Succession Regulation (Brussels IV), the law of the decedent's habitual residence applies by default, but the decedent may choose their national law. France follows the scission principle for non-EU nationals: immovable property follows lex rei sitae, movable property follows the law of the decedent's last domicile.
Renvoi (反致): May Apply
Renvoi is recognized in French private international law. For immovable property located in Japan, French conflict rules point to Japanese law (lex rei sitae), resulting in renvoi. For movable property, renvoi may apply if the decedent was domiciled in Japan.
2. Tax Obligation Type (課税範囲)
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.
Treaty Protection: The Japan-France Inheritance Tax Treaty (日仏相続税条約, 1950) specifically covers inheritance/estate tax, providing foreign tax credit relief.
Tax Treaty Details: France & Japan
Japan-France Inheritance Tax Treaty (日仏相続税条約, 1950)
One of the few countries with a dedicated inheritance tax treaty with Japan. Provides clear rules on situs of assets and foreign tax credit for inheritance tax paid. France imposes succession duties at rates up to 60%.
Key Provisions:
- •Dedicated inheritance/estate tax treaty — rare and significant
- •Article on situs: immovable property taxed where located, movable property per domicile
- •Foreign tax credit for inheritance tax paid in either country
- •France succession duties: 5%–45% for direct line, up to 60% for non-relatives
France Domestic Inheritance Tax
France imposes succession duties (droits de succession) at rates from 5% to 45% for direct-line heirs, with a €100,000 allowance per child. Rates for siblings: 35%–45%. Non-relatives: up to 60%.
Note: Japanese inheritance tax applies to property in Japan regardless of France's domestic tax regime. If both countries impose tax, relief is available through the bilateral tax treaty and/or Japan's domestic foreign tax credit (相続税法第20条の2).
3. France Inheritance Law
- •Strong forced heirship (réserve héréditaire): children are guaranteed a minimum share (1/2 for one child, 2/3 for two, 3/4 for three or more)
- •Surviving spouse has usufruct rights or a 1/4 share in full ownership
- •France imposes inheritance tax (droits de succession) with rates from 5% to 45% for direct heirs, and up to 60% for non-relatives
- •Community property (communauté de biens) is the default matrimonial regime
Statutory Inheritance:
Children inherit equally. Surviving spouse receives 1/4 in full ownership or usufruct over the entire estate. If no children, spouse shares with parents.
4. Required Documents
Acte de Notoriété
French notarial certificate of heirship, proving heir status. Issued by a French notaire.
Livret de Famille
French family record book showing births, marriages, and deaths.
Apostille
France is a Hague Convention member. French documents require Apostille from the Cour d'appel.
Certified Japanese Translation
All French-language documents must be translated into Japanese by a certified translator.
Death Certificate (Acte de décès)
French or Japanese death certificate depending on where death occurred.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,500,000 |
| Lawyer (弁護士) | ¥500,000–¥1,000,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥50,000–¥150,000 |
6. Important Notes
- ⚠France imposes inheritance tax separately from Japan; the Japan-France tax treaty provides double taxation relief through tax credits
- ⚠Forced heirship (réserve héréditaire) cannot be waived by will under French law, which may conflict with the decedent's wishes
- ⚠France's EU Succession Regulation allows choice of national law, but this only applies within the EU framework
- ⚠Social security agreement between Japan and France avoids double contributions
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Frequently Asked Questions
Does France have inheritance tax?
Yes. France imposes droits de succession at rates from 5% to 45% for direct heirs (spouse is exempt since 2007). The Japan-France tax treaty provides mechanisms to avoid double taxation.
Can a French national avoid forced heirship in Japan?
If renvoi applies and Japanese law governs the succession, Japan's forced heirship rules (遺留分) would apply instead of France's réserve héréditaire. Japanese forced heirship shares are generally smaller than French ones.
Which law applies to a French national who dies in Japan?
Under Japan's Act on General Rules for Application of Laws (Article 36), French law applies as the national law. However, French conflict rules may refer back to Japanese law (renvoi), especially for immovable property in Japan.
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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.