Mexico Inheritance Guide for Fukuoka (福岡市)
This guide covers inheritance tax implications for Mexico 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.
Property Values in Fukuoka
Average Land Value (路線価)
¥180,000/㎡
100㎡ Land Assessed Value
¥18.0 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 Mexico 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.
Mexican Federal Civil Code and state civil codes govern succession. Mexico follows the scission principle: immovable property follows the law of the location, movable property follows the law of the decedent's domicile.
Renvoi (反致): May Apply
Mexican conflict of laws rules refer immovable property to lex rei sitae. For real estate in Japan, this results in renvoi to Japanese law. Movable property follows the law of the decedent's domicile.
Tax Obligation in Fukuoka
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
Acta de Defunción
Mexican death certificate from the Registro Civil.
Acta de Nacimiento / Matrimonio
Birth and marriage certificates from the Registro Civil.
Apostille
Mexico is a Hague Convention member. Apostille from state government offices (Secretaría de Gobierno).
Certified Japanese Translation
All Spanish-language documents must be translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Fukuoka for Mexico 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.
Which law applies to Mexico inheritance in Japan?
Mexican Federal Civil Code and state civil codes govern succession. Mexico follows the scission principle: immovable property follows the law of the location, movable property follows the law of the decedent's domicile.
Do Mexico 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 Mexico, so double taxation relief must be claimed under domestic rules.
Need Help with Inheritance in Fukuoka?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Fukuoka area.
Mexico 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.