France Inheritance Guide for Kyoto (京都市)
This guide covers inheritance tax implications for France nationals who own or inherit property in Kyoto, Japan. Japan's cultural capital with significant international academic and tourism communities. Home to many long-term foreign residents.
Property Values in Kyoto
Average Land Value (路線価)
¥200,000/㎡
100㎡ Land Assessed Value
¥20.0 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 France 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.
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.
Tax Obligation in Kyoto
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 France that may provide relief from double taxation on property in Kyoto.
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.
Frequently Asked Questions
How much is inheritance tax on property in Kyoto for France nationals?
With an average land value of ¥200,000/㎡ in Kyoto, a 100㎡ property is valued at approximately ¥20.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to France inheritance in Japan?
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.
Do France 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 France that may provide relief from double taxation.
Need Help with Inheritance in Kyoto?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Kyoto area.
France Guides for Other Cities
Kyoto 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.