Japan Inheritance Guide for Italy (イタリア) Nationals
This guide explains how Japanese inheritance law and tax apply to Italy nationals living in or inheriting property from Japan. There are approximately approx. 5,000 Italy 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.
Italian Civil Code (Codice Civile, Book II) governs succession. Under EU Succession Regulation (Brussels IV), the law of habitual residence applies by default, but Italian nationals may choose Italian law. Italy traditionally followed the nationality principle.
Renvoi (反致): May Apply
Italian private international law (Law 218/1995) recognizes renvoi. Under Brussels IV, renvoi is generally excluded for intra-EU cases but may apply for assets outside the EU. For non-EU asset cases, Italian conflict rules may refer to lex rei sitae for immovable property.
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.
Japan has a tax treaty with Italy that may provide relief from double taxation.
3. Italy Inheritance Law
- •Strong forced heirship (legittima): spouse receives 1/2 (alone) or 1/3 (with children); children collectively receive 1/2 or 2/3
- •The disposable portion (quota disponibile) is what remains after forced shares
- •Italy imposes inheritance tax (imposta sulle successioni) at 4–8% depending on relationship, with generous exemptions
- •Community of property (comunione dei beni) is the default matrimonial regime
Statutory Inheritance:
Spouse and one child: 1/2 each. Spouse and two or more children: 1/3 spouse, 2/3 children. Spouse alone: entire estate.
4. Required Documents
Certificato di Stato di Famiglia
Italian family status certificate from the Comune (municipality).
Dichiarazione di Successione
Italian declaration of succession filed with the Agenzia delle Entrate.
Apostille
Italy is a Hague Convention member. Apostille from the Procura della Repubblica.
Certified Japanese Translation
All Italian-language documents must be translated into Japanese.
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
- ⚠Italy imposes inheritance tax at 4% (spouse/children, €1M exemption), 6% (siblings, €100K exemption), or 8% (others, no exemption)
- ⚠The Japan-Italy tax treaty covers income/corporate tax but does not specifically address inheritance tax; separate coordination may be needed
- ⚠Italian forced heirship is very strong and cannot be waived by will
- ⚠Japan and Italy have a social security agreement
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Frequently Asked Questions
Does Italy have inheritance tax?
Yes. Italy re-introduced inheritance tax in 2006 at rates of 4% (spouse/children), 6% (relatives up to 4th degree), and 8% (others). Spouses and children have a €1,000,000 exemption per heir.
How does Italian forced heirship compare to Japan's?
Italian legittima is generally more protective than Japan's 遺留分. In Italy, forced shares are actual shares of the estate, not just a monetary claim. If Italian law applies, Italian forced heirship rules govern.
Can an Italian national choose which law applies?
Under EU Brussels IV Regulation, an Italian national can choose Italian law even if habitually resident in Japan. However, Japan is not bound by Brussels IV, so Japanese courts apply their own conflict of laws rules.
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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.