Japan Permanent Tax Resident – Depreciated Overseas Properties- Tax valuation on death

Sorry if this has been picked up elsewhere.
I am a permanent tax resident. I have overseas property historically written down to zero against Japanese tax.
When I kick the bucket (yes, British!) will the properties be inherited at depreciated value (zero) or market value for Japanese for inheritance tax purposes?
Will be seeking professional advice but wanted to see if anyone can nudge me in the right direction first.
Cheers

by Ok_Cardiologist8428

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