United States Inheritance Guide for Kawasaki (川崎市)
This guide covers inheritance tax implications for United States nationals who own or inherit property in Kawasaki, Japan. A major industrial city between Tokyo and Yokohama with one of the largest Korean communities in Japan.
Property Values in Kawasaki
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 United States 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.
US inheritance law varies by state. Most states follow the Uniform Probate Code or common law principles. The US uses a domicile-based system.
Renvoi (反致): May Apply
US law generally refers succession of movable property to the law of the decedent's domicile and immovable property to lex rei sitae. If domiciled in Japan, renvoi leads to Japanese law.
Tax Obligation in Kawasaki
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 States that may provide relief from double taxation on property in Kawasaki.
Required Documents
Death Certificate
US-issued or Japanese-issued death certificate.
Apostille
US is a Hague Convention member. Documents can be apostilled by the Secretary of State.
Certified Japanese Translation
English documents translated into Japanese.
Affidavit of Heirship
Notarized statement identifying heirs, available from US consulate.
Frequently Asked Questions
How much is inheritance tax on property in Kawasaki for United States nationals?
With an average land value of ¥280,000/㎡ in Kawasaki, 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 United States inheritance in Japan?
US inheritance law varies by state. Most states follow the Uniform Probate Code or common law principles. The US uses a domicile-based system.
Do United States 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 States that may provide relief from double taxation.
Need Help with Inheritance in Kawasaki?
Get connected with English-speaking tax professionals experienced in international inheritance cases in the Kawasaki area.
United States Guides for Other Cities
Kawasaki 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.