Ghana Inheritance Guide for Osaka (大阪市)
This guide covers inheritance tax implications for Ghana 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.
Property Values in Osaka
Average Land Value (路線価)
¥280,000/㎡
100㎡ Land Assessed Value
¥28.0 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 Ghana 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.
Ghana's Intestate Succession Law (PNDC Law 111, 1985) governs intestate succession. Wills are governed by the Wills Act (1971). Customary law also plays a significant role alongside statutory law.
Renvoi (反致): May Apply
Ghana follows common law conflict rules inherited from English law: immovable property follows lex rei sitae, movable property follows the law of the decedent's domicile. For Japan-located property, renvoi to Japanese law applies.
Tax Obligation in Osaka
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
Letters of Administration / Grant of Probate
Issued by a Ghanaian High Court.
Birth/Marriage Certificate
Issued by Ghana's Births and Deaths Registry.
Apostille
Ghana joined the Hague Apostille Convention in 2023. Apostille is now available.
Certified Japanese Translation
English-language documents translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Osaka for Ghana 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.
Which law applies to Ghana inheritance in Japan?
Ghana's Intestate Succession Law (PNDC Law 111, 1985) governs intestate succession. Wills are governed by the Wills Act (1971). Customary law also plays a significant role alongside statutory law.
Do Ghana 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 Ghana, so double taxation relief must be claimed under domestic rules.
Need Help with Inheritance in Osaka?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Osaka area.
Ghana 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.