Italy Inheritance Guide for Tokyo (東京都)
This guide covers inheritance tax implications for Italy nationals who own or inherit property in Tokyo, Japan's capital and largest city, home to the highest concentration of foreign residents. Land values in central wards (Minato, Shibuya, Shinjuku) are among the highest in the world.
Property Values in Tokyo
Average Land Value (路線価)
¥600,000/㎡
100㎡ Land Assessed Value
¥60.0 million
Estimated Tax (100㎡, 2 heirs)
Approximately ¥18.0 million
Based on average land values. Actual values vary significantly by ward/district. Use the calculator for a specific address.
Applicable Law for Italy 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.
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.
Tax Obligation in Tokyo
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 on property in Tokyo.
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.
Frequently Asked Questions
How much is inheritance tax on property in Tokyo for Italy nationals?
With an average land value of ¥600,000/㎡ in Tokyo, a 100㎡ property is valued at approximately ¥60.0 million. With 2 heirs, the basic deduction is ¥42 million. The taxable amount would be approximately ¥18.0 million.
Which law applies to Italy inheritance in Japan?
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.
Do Italy 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 Italy that may provide relief from double taxation.
Need Help with Inheritance in Tokyo?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Tokyo area.
Italy Guides for Other Cities
Tokyo 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.