Romania Inheritance Guide for Nagoya (名古屋市)
This guide covers inheritance tax implications for Romania nationals who own or inherit property in Nagoya, Japan. Central Japan's largest city and a major industrial hub. Home to many foreign workers in the automotive and manufacturing sectors.
Property Values in Nagoya
Average Land Value (路線価)
¥220,000/㎡
100㎡ Land Assessed Value
¥22.0 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 Romania 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.
Romanian Civil Code (Noul Cod Civil, 2011) governs succession. As an EU member, Romania applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default, with the option to choose national law.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is generally excluded for intra-EU cases. However, for non-EU situations (e.g., assets in Japan), Romanian conflict rules may refer to lex rei sitae for immovable property, resulting in renvoi to Japanese law.
Tax Obligation in Nagoya
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 Romania that may provide relief from double taxation on property in Nagoya.
Required Documents
Certificat de Moștenitor
Romanian certificate of inheritance issued by a notary or court.
Certificat de Naștere / Căsătorie
Romanian birth and marriage certificates.
Apostille
Romania is a Hague Convention member. Apostille from the Tribunalul (tribunal) or Judecătoria (local court).
Certified Japanese Translation
All Romanian-language documents must be translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Nagoya for Romania nationals?
With an average land value of ¥220,000/㎡ in Nagoya, a 100㎡ property is valued at approximately ¥22.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Romania inheritance in Japan?
Romanian Civil Code (Noul Cod Civil, 2011) governs succession. As an EU member, Romania applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default, with the option to choose national law.
Do Romania 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 Romania that may provide relief from double taxation.
Need Help with Inheritance in Nagoya?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Nagoya area.
Romania Guides for Other Cities
Nagoya 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.