France Inheritance Guide for Osaka (大阪市)
This guide covers inheritance tax implications for France nationals who own or inherit property in Osaka, Japan. Japan's second-largest metropolitan area with a significant international business community. Popular areas include Chuo-ku and Kita-ku.
Osaka is home to approx. 155,000 foreign residents, predominantly from South Korean, Chinese, Vietnamese. While France nationals are a smaller community, the same inheritance tax rules apply to all foreign nationals with property in Osaka.
France Inheritance Tax Status
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.
Property Values by District in Osaka
| District | Land Value (路線価) |
|---|---|
| Chuo-ku (中央区) | ¥800,000/㎡ |
| Kita-ku (北区) | ¥650,000/㎡ |
| Nishi-ku (西区) | ¥450,000/㎡ |
| Tennoji-ku (天王寺区) | ¥380,000/㎡ |
| Naniwa-ku (浪速区) | ¥300,000/㎡ |
| Ikuno-ku (生野区) | ¥150,000/㎡ |
路線価 (rosenka) is the NTA assessed land value, approximately 80% of market value. Basic deduction with 2 heirs: ¥42,000,000. Calculate for your specific address.
Osaka Overview for France Nationals
Average Land Value
¥280,000/㎡
Value Range
¥150,000–800,000/㎡
Foreign Residents
~155,000
Estimated Tax (100㎡ at city average, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Property Characteristics in Osaka
Mix of traditional nagaya (長屋) row houses and modern condominiums. Ikuno-ku has many older properties with complex ownership histories. Expo 2025 development areas (Yumeshima) are seeing rapid valuation increases.
Tax Treaty: 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
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.
Important: The applicable succession law is determined by nationality, not by the location of property. Even for property in Osaka, France succession law may govern inheritance rights — but Japanese tax law always determines the tax obligation on Japan-situs property.
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 Osaka
Unlimited Taxpayer (無制限納税義務者)
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 (制限納税義務者)
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 a foreign tax credit mechanism to prevent double taxation on property in Osaka.
Osaka-Specific Inheritance Considerations
1.Osaka has the largest Korean community in Japan — many Zainichi Korean inheritance cases involve complex nationality and domicile issues
2.Commercial properties in Minami/Kita areas may have high assessed values despite smaller lot sizes
3.Osaka maintains a unique 'registered foreigner' support system at ward offices
4.The Kinki Regional Taxation Bureau handles appeals for inheritance tax assessments
Filing Inheritance Tax in Osaka
Inheritance tax returns must be filed within 10 months of the date of death at the tax office with jurisdiction over the decedent's last address.
Relevant Tax Offices in Osaka:
- •Higashi Tax Office (東税務署)
- •Nishi Tax Office (西税務署)
- •Minami Tax Office (南税務署)
For France nationals, additional documentation may be required including translated certificates from France. Filing in Japanese is required — most France nationals engage a tax accountant (税理士) to handle the filing.
Required Documents for France Nationals
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 Osaka for France nationals?
With an average land value of ¥280,000/㎡ in Osaka, a 100㎡ property is valued at approximately ¥28.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed. However, values in Osaka range from ¥150,000/㎡ (Ikuno-ku (生野区)) to ¥800,000/㎡ (Chuo-ku (中央区)), so actual tax varies significantly by location.
Which law applies to France inheritance in Osaka?
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. The location of property in Osaka does not change the applicable law — it is determined by the decedent's nationality. However, Japanese inheritance tax applies to property located in Japan regardless of which country's succession law governs.
Do France nationals need to pay inheritance tax on property in Osaka?
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. For reference: 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%.
Does the Japan-France Inheritance Tax Treaty (日仏相続税条約, 1950) cover inheritance tax?
Yes. The Japan-France Inheritance Tax Treaty (日仏相続税条約, 1950) specifically covers inheritance/estate tax. 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%.
Which tax office handles inheritance tax filings in Osaka?
Inheritance tax returns in Osaka are filed at the tax office that has jurisdiction over the decedent's last address. Main tax offices: Higashi Tax Office (東税務署), Nishi Tax Office (西税務署), Minami Tax Office (南税務署). The filing deadline is 10 months from the date of death.
What are typical land values in different parts of Osaka?
Land values (路線価) in Osaka vary significantly by district: from ¥150,000/㎡ in Ikuno-ku (生野区) to ¥800,000/㎡ in Chuo-ku (中央区). These are the NTA assessed values (路線価), which are approximately 80% of market value.
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France Guides for Other Cities
Osaka 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. Land values are based on NTA published data and may not reflect current market conditions.