Ireland Inheritance Guide for Fukuoka (福岡市)
This guide covers inheritance tax implications for Ireland nationals who own or inherit property in Fukuoka, Japan. Kyushu's largest city and a growing hub for startups and international businesses. Close proximity to Korea and China.
Fukuoka is home to approx. 42,000 foreign residents, predominantly from Chinese, South Korean, Vietnamese. While Ireland nationals are a smaller community, the same inheritance tax rules apply to all foreign nationals with property in Fukuoka.
Ireland Inheritance Tax Status
Ireland imposes Capital Acquisitions Tax (CAT) at 33% on inherited assets exceeding the tax-free threshold. Group A (children): €335,000. Group B (siblings, nieces): €32,500. Group C (others): €16,250.
Note: Japanese inheritance tax applies to property in Japan regardless of Ireland's domestic tax regime.
Property Values by District in Fukuoka
| District | Land Value (路線価) |
|---|---|
| Chuo-ku (中央区) | ¥500,000/㎡ |
| Hakata-ku (博多区) | ¥350,000/㎡ |
| Sawara-ku (早良区) | ¥180,000/㎡ |
| Higashi-ku (東区) | ¥150,000/㎡ |
| Nishi-ku (西区) | ¥130,000/㎡ |
| Jonan-ku (城南区) | ¥160,000/㎡ |
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.
Fukuoka Overview for Ireland Nationals
Average Land Value
¥180,000/㎡
Value Range
¥160,000–500,000/㎡
Foreign Residents
~42,000
Estimated Tax (100㎡ at city average, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Property Characteristics in Fukuoka
Compact city with relatively new building stock. Average building age younger than national average. Growing number of investment condominiums purchased by overseas investors. Airport proximity limits building heights in some areas, affecting land use and valuation.
Applicable Law for Ireland 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.
Ireland's Succession Act 1965 governs succession. Ireland opted out of the EU Succession Regulation (Brussels IV). Ireland follows common law conflict rules: domicile for movable property, lex rei sitae for immovable property.
Important: The applicable succession law is determined by nationality, not by the location of property. Even for property in Fukuoka, Ireland succession law may govern inheritance rights — but Japanese tax law always determines the tax obligation on Japan-situs property.
Renvoi (反致): May Apply
Ireland follows common law conflict rules: immovable property follows lex rei sitae, movable property follows the law of the decedent's domicile. For real estate in Japan, Irish rules point to Japanese law.
Tax Obligation in Fukuoka
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.
Double Taxation Warning: While Japan has a tax treaty with Ireland, it does not cover inheritance tax. Relief must be claimed under Japan's domestic foreign tax credit (相続税法 第20条の2) or Ireland's domestic provisions.
Fukuoka-Specific Inheritance Considerations
1.Fukuoka's National Strategic Special Zone status attracts foreign entrepreneurs — business asset inheritance may involve special zone provisions
2.Close proximity to Korea means many Korean nationals hold property here
3.Rapidly rising land values (one of Japan's fastest-growing cities) may trigger unexpected tax obligations
4.Tenjin Big Bang redevelopment is significantly increasing central area land values
Filing Inheritance Tax in Fukuoka
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 Fukuoka:
- •Hakata Tax Office (博多税務署)
- •Fukuoka Tax Office (福岡税務署)
For Ireland nationals, additional documentation may be required including translated certificates from Ireland. Filing in Japanese is required — most Ireland nationals engage a tax accountant (税理士) to handle the filing.
Required Documents for Ireland Nationals
Grant of Probate / Letters of Administration
Issued by the Irish Probate Office or District Probate Registry.
Birth/Marriage/Death Certificate
Irish civil registration certificates from the General Register Office.
Apostille
Ireland is a Hague Convention member. Apostille from the Department of Foreign Affairs.
Certified Japanese Translation
English-language documents translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Fukuoka for Ireland nationals?
With an average land value of ¥180,000/㎡ in Fukuoka, a 100㎡ property is valued at approximately ¥18.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed. However, values in Fukuoka range from ¥160,000/㎡ (Jonan-ku (城南区)) to ¥500,000/㎡ (Chuo-ku (中央区)), so actual tax varies significantly by location.
Which law applies to Ireland inheritance in Fukuoka?
Ireland's Succession Act 1965 governs succession. Ireland opted out of the EU Succession Regulation (Brussels IV). Ireland follows common law conflict rules: domicile for movable property, lex rei sitae for immovable property. The location of property in Fukuoka 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 Ireland nationals need to pay inheritance tax on property in Fukuoka?
Yes, if the heir or decedent has a domicile in Japan. Japan has a tax treaty with Ireland that may provide relief from double taxation. For reference: Ireland imposes Capital Acquisitions Tax (CAT) at 33% on inherited assets exceeding the tax-free threshold. Group A (children): €335,000. Group B (siblings, nieces): €32,500. Group C (others): €16,250.
Which tax office handles inheritance tax filings in Fukuoka?
Inheritance tax returns in Fukuoka are filed at the tax office that has jurisdiction over the decedent's last address. Main tax offices: Hakata Tax Office (博多税務署), Fukuoka Tax Office (福岡税務署). The filing deadline is 10 months from the date of death.
What are typical land values in different parts of Fukuoka?
Land values (路線価) in Fukuoka vary significantly by district: from ¥160,000/㎡ in Jonan-ku (城南区) to ¥500,000/㎡ in Chuo-ku (中央区). These are the NTA assessed values (路線価), which are approximately 80% of market value.
Need Help with Inheritance in Fukuoka?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Fukuoka area.
Ireland Guides for Other Cities
Fukuoka 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.