New Zealand Inheritance Guide for Osaka (大阪市)
This guide covers inheritance tax implications for New Zealand nationals who own or inherit property in Osaka, Japan. Japan's second-largest metropolitan area with a significant international business community. Popular areas include Chuo-ku and Kita-ku.
Property Values in Osaka
Average Land Value (路線価)
¥280,000/㎡
100㎡ Land Assessed Value
¥28.0 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 New Zealand 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.
New Zealand's Administration Act 1969 and Property (Relationships) Act 1976 govern succession. New Zealand follows common law principles with strong statutory protections for family members.
Renvoi (反致): May Apply
New Zealand follows English 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, this results in renvoi to Japanese law.
Tax Obligation in Osaka
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 New Zealand that may provide relief from double taxation on property in Osaka.
Required Documents
Grant of Probate / Letters of Administration
Issued by the New Zealand High Court.
Apostille
New Zealand is a Hague Convention member. Apostille from the Department of Internal Affairs.
Certified Japanese Translation
English documents translated into Japanese.
Death Certificate
New Zealand or Japanese death certificate.
Frequently Asked Questions
How much is inheritance tax on property in Osaka for New Zealand nationals?
With an average land value of ¥280,000/㎡ in Osaka, a 100㎡ property is valued at approximately ¥28.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to New Zealand inheritance in Japan?
New Zealand's Administration Act 1969 and Property (Relationships) Act 1976 govern succession. New Zealand follows common law principles with strong statutory protections for family members.
Do New Zealand 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 New Zealand that may provide relief from double taxation.
Need Help with Inheritance in Osaka?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Osaka area.
New Zealand Guides for Other Cities
Osaka 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.