Poland Inheritance Guide for Kyoto (京都市)
This guide covers inheritance tax implications for Poland nationals who own or inherit property in Kyoto, Japan. Japan's cultural capital with significant international academic and tourism communities. Home to many long-term foreign residents.
Property Values in Kyoto
Average Land Value (路線価)
¥200,000/㎡
100㎡ Land Assessed Value
¥20.0 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 Poland 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.
Polish Civil Code (Kodeks Cywilny, Book IV) governs succession. As an EU member, Poland applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is excluded for intra-EU cases. For non-EU situations (assets in Japan), Polish conflict rules under the Private International Law Act may lead to renvoi for immovable property located in Japan.
Tax Obligation in Kyoto
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 Poland that may provide relief from double taxation on property in Kyoto.
Required Documents
Postanowienie o Stwierdzeniu Nabycia Spadku
Polish court order confirming the acquisition of inheritance.
Akt Poświadczenia Dziedziczenia
Notarial deed of inheritance confirmation (alternative to court order).
Apostille
Poland is a Hague Convention member. Apostille from the Ministry of Foreign Affairs or courts.
Certified Japanese Translation
All Polish-language documents must be translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Kyoto for Poland nationals?
With an average land value of ¥200,000/㎡ in Kyoto, a 100㎡ property is valued at approximately ¥20.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Poland inheritance in Japan?
Polish Civil Code (Kodeks Cywilny, Book IV) governs succession. As an EU member, Poland applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default.
Do Poland 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 Poland that may provide relief from double taxation.
Need Help with Inheritance in Kyoto?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Kyoto area.
Poland Guides for Other Cities
Kyoto 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.