South Korea Inheritance Guide for Osaka (大阪市)
This guide covers inheritance tax implications for South Korea 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 South Korea 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.
South Korea's Civil Code (Book V: Succession) applies. Korean inheritance law provides for statutory shares and a forced heirship system.
Renvoi (反致): May Apply
Korean Private International Law refers inheritance to the decedent's national law. Renvoi may result in Japanese law applying in certain cases.
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 South Korea that may provide relief from double taxation on property in Osaka.
Required Documents
Korean Family Register (가족관계증명서)
Obtainable from Korean consulate in Japan or via online Korean government service.
Basic Certificate (기본증명서)
Proves identity and registration details of the person.
Apostille
Korea is a Hague Apostille Convention member. Korean documents can be apostilled.
Certified Japanese Translation
All Korean documents need certified Japanese translation.
Seal Registration Certificate (印鑑証明)
If the heir has registered a seal with a Japanese municipal office.
Frequently Asked Questions
How much is inheritance tax on property in Osaka for South Korea 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 South Korea inheritance in Japan?
South Korea's Civil Code (Book V: Succession) applies. Korean inheritance law provides for statutory shares and a forced heirship system.
Do South Korea 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 South Korea 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.
South Korea 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.