Russia Inheritance Guide for Kitakyushu (北九州市)
This guide covers inheritance tax implications for Russia nationals who own or inherit property in Kitakyushu, Japan. An industrial city in northern Kyushu with affordable property and a growing international community.
Property Values in Kitakyushu
Average Land Value (路線価)
¥80,000/㎡
100㎡ Land Assessed Value
¥8.0 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 Russia 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.
The Civil Code of Russia (Part III, Section V) governs succession. Russia follows the scission principle: movable property follows the law of the decedent's last place of residence, and immovable property follows lex rei sitae.
Renvoi (反致): May Apply
Russian private international law (Article 1190 of the Civil Code) recognizes renvoi. For immovable property in Japan, Russian conflict rules point to Japanese law. For movable property, if the decedent resided in Japan, Japanese law applies.
Tax Obligation in Kitakyushu
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 Russia that may provide relief from double taxation on property in Kitakyushu.
Required Documents
Certificate of Inheritance (Свидетельство о праве на наследство)
Issued by a Russian notary, confirming heir status and shares.
Civil Registry Documents
Russian birth, marriage, and death certificates from ZAGS (civil registry office).
Consular Authentication
Russia is a Hague Convention member (since 1992). Apostille can be obtained from the Ministry of Justice or courts.
Certified Japanese Translation
All Russian-language documents must be translated into Japanese by a certified translator.
Frequently Asked Questions
How much is inheritance tax on property in Kitakyushu for Russia nationals?
With an average land value of ¥80,000/㎡ in Kitakyushu, a 100㎡ property is valued at approximately ¥8.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to Russia inheritance in Japan?
The Civil Code of Russia (Part III, Section V) governs succession. Russia follows the scission principle: movable property follows the law of the decedent's last place of residence, and immovable property follows lex rei sitae.
Do Russia 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 Russia that may provide relief from double taxation.
Need Help with Inheritance in Kitakyushu?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Kitakyushu area.
Russia Guides for Other Cities
Kitakyushu 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.