Mongolia Inheritance Guide for Hiroshima (広島市)
This guide covers inheritance tax implications for Mongolia nationals who own or inherit property in Hiroshima, Japan. A major city in western Japan with international significance. Home to a diverse community including many Brazilian and Vietnamese residents.
Hiroshima is home to approx. 22,000 foreign residents, predominantly from Vietnamese, Chinese, South Korean. While Mongolia nationals are a smaller community, the same inheritance tax rules apply to all foreign nationals with property in Hiroshima.
Mongolia Inheritance Tax Status
Mongolia does not impose a specific inheritance tax. Income tax may apply to certain inherited assets.
Note: Japanese inheritance tax applies to property in Japan regardless of Mongolia's domestic tax regime.
Property Values by District in Hiroshima
| District | Land Value (路線価) |
|---|---|
| Naka-ku (中区) | ¥380,000/㎡ |
| Minami-ku (南区) | ¥200,000/㎡ |
| Nishi-ku (西区) | ¥160,000/㎡ |
| Higashi-ku (東区) | ¥150,000/㎡ |
| Asaminami-ku (安佐南区) | ¥100,000/㎡ |
| Asakita-ku (安佐北区) | ¥50,000/㎡ |
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.
Hiroshima Overview for Mongolia Nationals
Average Land Value
¥140,000/㎡
Value Range
¥50,000–380,000/㎡
Foreign Residents
~22,000
Estimated Tax (100㎡ at city average, 2 heirs)
¥0 (Tax-Free — within basic deduction)
Property Characteristics in Hiroshima
Built on a river delta with multiple waterways dividing the city. Flat terrain in central areas, mountainous in outer wards. Significant automotive industry presence affects property demand patterns. 2014 Hiroshima landslide disaster affected hillside property values in Asaminami-ku.
Applicable Law for Mongolia 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.
Mongolia's Civil Code (2002) governs succession. Mongolia generally follows the nationality principle for personal law. Immovable property follows the law of the location of the property.
Important: The applicable succession law is determined by nationality, not by the location of property. Even for property in Hiroshima, Mongolia succession law may govern inheritance rights — but Japanese tax law always determines the tax obligation on Japan-situs property.
Renvoi (反致): May Apply
Mongolian private international law refers immovable property to lex rei sitae. For real estate in Japan, this results in renvoi to Japanese law.
Tax Obligation in Hiroshima
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.
Japan does not have a tax treaty with Mongolia. Double taxation relief is only available through Japan's domestic foreign tax credit provisions (相続税法第20条の2).
Hiroshima-Specific Inheritance Considerations
1.Hiroshima has a notable Brazilian community working in manufacturing — Brazilian inheritance law may apply under renvoi
2.Delta city geography means flood risk assessment may affect property valuation in some areas
3.The Mazda (automotive) supply chain attracts Vietnamese and other Southeast Asian workers who may acquire property
Filing Inheritance Tax in Hiroshima
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 Hiroshima:
- •Hiroshima-Higashi Tax Office (広島東税務署)
- •Hiroshima-Nishi Tax Office (広島西税務署)
For Mongolia nationals, additional documentation may be required including translated certificates from Mongolia. Filing in Japanese is required — most Mongolia nationals engage a tax accountant (税理士) to handle the filing.
Required Documents for Mongolia Nationals
Mongolian Civil Registry Certificate
Birth, marriage, and family relationship certificates from the General Authority for State Registration.
Apostille or Consular Authentication
Mongolia is a Hague Convention member (since 2009). Apostille is available.
Certified Japanese Translation
All Mongolian-language documents must be translated into Japanese by a certified translator.
National ID Card Copy
Mongolian national identification document.
Frequently Asked Questions
How much is inheritance tax on property in Hiroshima for Mongolia nationals?
With an average land value of ¥140,000/㎡ in Hiroshima, a 100㎡ property is valued at approximately ¥14.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed. However, values in Hiroshima range from ¥50,000/㎡ (Asakita-ku (安佐北区)) to ¥380,000/㎡ (Naka-ku (中区)), so actual tax varies significantly by location.
Which law applies to Mongolia inheritance in Hiroshima?
Mongolia's Civil Code (2002) governs succession. Mongolia generally follows the nationality principle for personal law. Immovable property follows the law of the location of the property. The location of property in Hiroshima 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 Mongolia nationals need to pay inheritance tax on property in Hiroshima?
Yes, if the heir or decedent has a domicile in Japan. Japan does not have a specific inheritance tax treaty with Mongolia, so double taxation relief must be claimed under domestic rules (相続税法第20条の2). For reference: Mongolia does not impose a specific inheritance tax. Income tax may apply to certain inherited assets.
Which tax office handles inheritance tax filings in Hiroshima?
Inheritance tax returns in Hiroshima are filed at the tax office that has jurisdiction over the decedent's last address. Main tax offices: Hiroshima-Higashi Tax Office (広島東税務署), Hiroshima-Nishi Tax Office (広島西税務署). The filing deadline is 10 months from the date of death.
What are typical land values in different parts of Hiroshima?
Land values (路線価) in Hiroshima vary significantly by district: from ¥50,000/㎡ in Asakita-ku (安佐北区) to ¥380,000/㎡ in Naka-ku (中区). These are the NTA assessed values (路線価), which are approximately 80% of market value.
Need Help with Inheritance in Hiroshima?
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Mongolia Guides for Other Cities
Hiroshima 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.