The short answer
| Question | Answer |
|---|---|
| Does Japan tax inherited property? | Yes. Inheritance tax (相続税) is charged on the heir, at 10–55% on the part of the estate above a basic exemption. |
| What is the basic exemption? | ¥30m + ¥6m × number of statutory heirs (National Tax Agency, No.4152). Two heirs: ¥42m; three: ¥48m. |
| I live abroad and am not Japanese. Am I taxed? | On property located in Japan, yes. An heir with no address in Japan is, as a rule, taxed only on assets in Japan; exceptions below (No.4138). |
| What value is used? | Land: the 路線価 roadside value (or a multiple of the fixed-asset value where there is none); buildings: the fixed asset tax value (No.4602). Both are usually below market price. |
| Do I have to register the inheritance? | Yes, since 1 April 2024: within 3 years of learning of it, or a fine of up to ¥100,000 (Ministry of Justice). |
| Who pays extra? | Heirs other than the spouse, children or parents pay 20% more (No.4157). |
This page is a worked explanation with the official tables. It is not a calculator; the figure you get from a Japanese tax accountant (税理士) will depend on the appraised values, the heirs and the credits. For buying costs see cost of buying; for annual taxes property tax for foreigners; for selling as a non-resident the net proceeds calculator.
简体中文版：日本房产继承流程：遗产税、需要哪些材料、继承登记
Who is taxed on what: non-residents and foreign nationals
Japanese inheritance tax follows the heir and the deceased, not only the asset. The National Tax Agency's No.4138 sets three groups:
| Group | Taxed on | Typical case |
|---|---|---|
| Resident unlimited taxpayer (居住無制限納税義務者) | Worldwide assets | Heir living in Japan (with exceptions for "temporary residents" on a visa status when the deceased was a foreign or non-resident decedent) |
| Non-resident unlimited taxpayer (非居住無制限納税義務者) | Worldwide assets | Heir abroad who is a Japanese national and had an address in Japan within the previous 10 years; or an heir abroad whose deceased lived in Japan (unless the deceased was a "foreign decedent" or "non-resident decedent" as defined) |
| Limited taxpayer (制限納税義務者) | Assets located in Japan only | Heir abroad, not a Japanese national, inheriting from a deceased who also lived abroad: typical for an overseas investor's family inheriting a Tokyo flat or a Niseko house |
In No.4138's words, a person who lived abroad with no address in Japan when acquiring the property is taxed only on the part of it that is in Japan (日本国内にある財産だけが相続税の課税対象), unless they are a Japanese national who had a Japanese address within 10 years, or the deceased lived in Japan and was not a "foreign decedent" (外国人被相続人: a resident on a visa status) or "non-resident decedent" (非居住被相続人). Real estate in Japan is always a Japan-located asset, so a Japanese house or flat is taxed in Japan whoever inherits it. Your home country may tax it too; Japan's only inheritance-tax treaty is with the United States (Ministry of Finance list).
Heirs who are not the spouse or a first-degree blood relative of the deceased (siblings, nieces and nephews, grandchildren who are not substitute heirs) pay their share of tax plus 20% (No.4157).
What value the tax is charged on: rosenka vs. fixed-asset value
Two official values exist for every property, and inheritance tax uses them differently from annual property tax (No.4602):
| Roadside value (路線価) | Fixed asset tax value (固定資産税評価額) | |
|---|---|---|
| Set by | National Tax Agency, every year (as of 1 January), per ㎡ of road frontage | Municipality, revalued every three years |
| Used for | Inheritance and gift tax on land where a roadside value is published (路線価方式); elsewhere, the fixed-asset value times a published multiplier (倍率方式) | Annual fixed asset tax and city planning tax; acquisition and registration taxes; inheritance tax on buildings (fixed-asset value × 1.0) |
| Where to look | rosenka.nta.go.jp (maps by prefecture) | The annual tax notice (納税通知書) or a valuation certificate from the municipality |
| Relation to market | Below market price as a rule; it is an appraisal, not a sale price. The gap is widest for resort land and new condos, which is why the taxable value of a new Tokyo flat can be far below its price | Usually the lowest of the figures; for old buildings it can be a few hundred thousand yen |
Adjustments exist for plot shape, depth, leased land and rented buildings, and the small residential land reduction (小規模宅地等の特例) can cut the land value sharply for a home the heir lives in or a business property. Overseas heirs often do not qualify; the accountant will check.
Rate table (National Tax Agency, No.4155)
The rate is applied not to the whole estate and not to what each heir actually receives, but to each heir's statutory share of the taxable estate. The resulting amounts are added up, then split among the heirs in proportion to what they actually received.
| Statutory share of taxable estate | Rate | Deduction |
|---|---|---|
| Up to ¥10m | 10% | — |
| Over ¥10m, up to ¥30m | 15% | ¥0.5m |
| Over ¥30m, up to ¥50m | 20% | ¥2m |
| Over ¥50m, up to ¥100m | 30% | ¥7m |
| Over ¥100m, up to ¥200m | 40% | ¥17m |
| Over ¥200m, up to ¥300m | 45% | ¥27m |
| Over ¥300m, up to ¥600m | 50% | ¥42m |
| Over ¥600m | 55% | ¥72m |
Worked example: a ¥80m property, two children abroad
A non-resident owner dies leaving one Japanese property with a taxable value of ¥80m (roadside land value plus fixed-asset building value, not the market price) and no other Japanese assets. The heirs are two children, both living abroad and not Japanese nationals, so only the Japanese property is in scope. No spouse credit, no small-residential-land reduction, no debts.
| Taxable value of the property | ¥80m |
| Basic exemption: ¥30m + ¥6m × 2 | − ¥42m |
| Taxable estate | ¥38m |
| Statutory share per child (1/2) | ¥19m |
| Tax on each share: ¥19m × 15% − ¥0.5m | ¥2.35m |
| Total inheritance tax (2 × ¥2.35m) | ¥4.7m |
| Effective rate on the ¥80m value | 5.9% |
If the children split the property equally, each owes ¥2.35m. If one takes it all, that child owes the full ¥4.7m. If the heir were a sibling instead of a child, add 20%. Because the taxable value sits below the market price, a property that would sell for ¥80m normally carries less tax than this; the accountant's valuation decides.
Heirs abroad appoint a tax agent (納税管理人) in Japan to file and pay. Ask the accountant for the filing deadline that applies to you.
Registering the inheritance is compulsory (since 1 April 2024)
- Deadline: within 3 years of learning both of the death and that you acquired the property. For property inherited before 1 April 2024, the deadline is 31 March 2027.
- Penalty: a civil fine (過料) of up to ¥100,000 may be imposed for failing to apply without good reason.
- Where: the Legal Affairs Bureau (法務局) for the property's location, in practice through a judicial scrivener (司法書士).
- Since 5 October 2026 the registry also records nationality for foreign owners; see the rules tracker.
Source: Ministry of Justice, 相続登記の義務化 (checked 7 October 2026).
FAQ
Is there a Japan inheritance tax calculator?
The official method is the one shown above: taxable value minus (¥30m + ¥6m per statutory heir), split by statutory shares, the No.4155 table applied to each share, then summed. Online calculators approximate this, but the taxable value of land and buildings comes from the roadside and fixed-asset values, which you need from the NTA maps and the municipal notice.
Do foreigners pay inheritance tax on property in Japan?
Yes. Real estate in Japan is a Japan-located asset and is taxed whoever inherits it. An heir abroad who is not a Japanese national is usually a "limited taxpayer" taxed only on the Japanese assets (No.4138).
How much is inheritance tax on an ¥80m property?
With two children as heirs and no other assets or credits: ¥4.7m in total, about 5.9% of the taxable value. With one heir the exemption is ¥36m and the tax is higher; a spouse heir has a separate credit that an accountant will apply.
What happens if I don't register an inherited property?
Since 1 April 2024, registration within 3 years is compulsory and the Ministry of Justice says a fine of up to ¥100,000 may be imposed. Unregistered property also cannot be sold or mortgaged, and it keeps attracting fixed asset tax in the deceased's name.
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Sources
- National Tax Agency, No.4152 相続税の計算 (basic exemption ¥30m + ¥6m × statutory heirs): nta.go.jp (checked 7 October 2026)
- National Tax Agency, No.4155 相続税の税率 (rate table): nta.go.jp (checked 7 October 2026)
- National Tax Agency, No.4138 相続人が外国に居住しているとき (scope for heirs abroad): nta.go.jp (checked 7 October 2026)
- National Tax Agency, No.4157 相続税額の2割加算 (20% surcharge): nta.go.jp (checked 7 October 2026)
- National Tax Agency, No.4602 土地家屋の評価 (roadside / multiplier method; buildings at fixed-asset value × 1.0): nta.go.jp; roadside value maps: rosenka.nta.go.jp (checked 7 October 2026)
- Ministry of Justice, 相続登記の義務化 (from 1 April 2024; 3 years; fine up to ¥100,000; pre-2024 inheritances by 31 March 2027): moj.go.jp and 不動産を相続した方へ (checked 7 October 2026)
- Ministry of Finance, list of Japan's tax treaties: mof.go.jp
Last reviewed: 7 October 2026. Rates and exemptions as published by the National Tax Agency on that date; a tax accountant's computation will differ with the actual appraised values and credits.
Disclaimer. General information, not legal or tax advice. Japan House Prices is not a real estate broker (宅地建物取引業者), a law firm or a tax adviser. If you request an introduction, a licensed Japanese professional handles your case. We may receive a referral fee from the broker; you pay nothing to us.