United Kingdom Inheritance Guide for Hiroshima (広島市)
This guide covers inheritance tax implications for United Kingdom nationals who own or inherit property in Hiroshima, Japan. A major city in western Japan with international significance. Home to a diverse community including many Brazilian and Vietnamese residents.
Property Values in Hiroshima
Average Land Value (路線価)
¥140,000/㎡
100㎡ Land Assessed Value
¥14.0 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 United Kingdom 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.
UK succession law varies by jurisdiction (England & Wales, Scotland, Northern Ireland). No forced heirship in England & Wales.
Renvoi (反致): May Apply
UK law refers movable property to the law of the domicile and immovable property to lex rei sitae. Renvoi may apply.
Tax Obligation in Hiroshima
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 United Kingdom that may provide relief from double taxation on property in Hiroshima.
Required Documents
Grant of Probate / Letters of Administration
UK court order authorizing estate administration.
Apostille
UK is a Hague Convention member.
Certified Japanese Translation
English documents translated into Japanese.
Frequently Asked Questions
How much is inheritance tax on property in Hiroshima for United Kingdom nationals?
With an average land value of ¥140,000/㎡ in Hiroshima, a 100㎡ property is valued at approximately ¥14.0 million. With 2 heirs, this falls within the basic deduction (¥42 million), so no tax would be owed.
Which law applies to United Kingdom inheritance in Japan?
UK succession law varies by jurisdiction (England & Wales, Scotland, Northern Ireland). No forced heirship in England & Wales.
Do United Kingdom 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 United Kingdom that may provide relief from double taxation.
Need Help with Inheritance in Hiroshima?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Hiroshima area.
United Kingdom Guides for Other Cities
Hiroshima 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.