Japan (JP)
Japan is one of the world's most captivating destinations for expats — a country where ancient temple culture and ultra-modern technology coexist seamlessly.
Estate & Inheritance in Japan
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Japan's inheritance law (相続法 / Sōzoku-hō) is codified in the Civil Code (民法). Japan imposes inheritance tax (相続税 / Sōzoku-zei) on assets inherited by Japan-resident heirs. Japan applies worldwide inheritance tax jurisdiction: if the heir is resident in Japan, ALL inherited assets worldwide are taxable in Japan — including overseas property, bank accounts, and investments. If the deceased (被相続人) was resident in Japan, Japan-sited assets are taxable regardless of the heir's location. Anti-avoidance rules (2019): even after leaving Japan, former residents remain subject to Japanese inheritance tax on worldwide assets for 10 years after departure if they were a Japanese national or if they held Japanese permanent residence. Foreign nationals who leave Japan are generally exempt after leaving, but Japanese nationals are subject to worldwide estate tax for 10 years post-departure. Japan has no estate tax treaties equivalent to the US–Germany treaty; limited bilateral arrangements exist. Japan requires filing within 10 months of the date of death (not 6 months as in many countries).
Intestacy — What Happens Without a Will
Japan's Civil Code sets out a fixed order of legal heirs (法定相続人 / Hōtei Sōzoku-nin) and their shares: Spouse (配偶者) always inherits alongside the first class available. Class 1 — Children (子 / Ko) and their descendants: spouse receives 1/2; children divide 1/2 equally. Class 2 — Parents and grandparents (直系尊属): if no children survive; spouse 2/3; parents 1/3. Class 3 — Siblings (兄弟姉妹): if no children or parents survive; spouse 3/4; siblings 1/4. If no spouse exists, the entire estate passes to the first available class. Adopted children have equal inheritance rights to biological children since 1987. Non-marital children (illegitimate) have equal rights since 2013 Civil Code amendment. Foreign nationals married to Japanese citizens have the same spousal inheritance rights.
Types of Valid Will
Notarised Will
公正証書遺言 (Kōsei Shōsho Yuigon)Dictated to a Notary (公証人 / Kōshōnin) at a Notary Office (公証役場 / Kōshō Yakuba) in the presence of two witnesses. The Notary drafts the document and retains the original. Most reliable form — cannot be lost and is deposited with the Japan Notary Association's registry. Can be in Japanese or with translation assistance. Foreign nationals can use this form — a certified Japanese translation of identity documents is required.
Valid until revoked or superseded by a later will. Automatically registered in the Japan Notary Association's registry (2020 reform).
Strongly recommended for foreign nationals due to authentication and storage advantages. The Notary can accommodate English-speaking testators with an interpreter.
Holographic Will
自筆証書遺言 (Jisshu Shōsho Yuigon)Entirely handwritten by the testator in Japanese (or any language the testator can write), signed, and dated. No witness required. Lists of assets may be typed (since 2019 reform) if each page is signed and sealed. Must be deposited with the Legal Affairs Bureau (法務局) for safekeeping (2020 reform) or stored privately — but private storage risks loss or alteration. Probate court inspection (家庭裁判所 / Katei Saibansho) required before execution unless deposited with the Legal Affairs Bureau.
Valid until revoked. If not deposited at the Legal Affairs Bureau, must be presented to the Family Court for inspection (검인 / Kenin) before the estate can be administered.
For foreign nationals, the holographic will is technically valid in any language the testator writes fluently. However, having the will in Japanese or with certified Japanese translation will significantly ease estate administration for Japanese heirs and officials.
Secret Will
秘密証書遺言 (Himitsu Shōsho Yuigon)Written and sealed by the testator, then presented to a Notary and two witnesses who certify its existence but cannot read the contents. Rarely used in practice — offers less certainty than a notarised will and requires the same probate court inspection as a holographic will.
Valid until revoked. Family Court inspection required before execution.
Not recommended over a notarised will for most practical purposes.
Forced Heirship
Japan has a statutory reserved share (遺留分 / Iryūbun) protecting certain heirs from complete disinheritance. Protected heirs and their minimum shares: Spouse and children (when both present): each child's minimum = (1/2 legal share) × (1/2 statutory fraction); minimum for spouse = 1/4 of total estate. If only children (no spouse): minimum total reserved = 1/2 of estate, divided equally. If only spouse (no children or parents): minimum = 1/2 of estate. If only parents (no children or spouse): minimum = 1/3 of estate. Siblings have NO reserved share — they can be entirely disinherited by a will. A disgruntled heir with a reserved share claim can bring a Iryūbun侵害額請求 (reserved share infringement claim) within 1 year of learning of the infringement and within 10 years of the testator's death.
EU Succession Regulation (Brussels IV)
Japan is not an EU member state and the EU Succession Regulation (Brussels IV) does not apply to Japanese law or Japanese estate proceedings. For Japan-EU cross-border estates, each jurisdiction applies its own private international law rules. Japan's private international law (法の適用に関する通則法 / Hōno Tekiyō ni kansuru Tsūsoku-hō, 2006) provides: succession to movable property is governed by the law of the deceased's habitual residence at death; succession to immovable property (real estate) is governed by the law of the location of the property (lex situs). As a result: Japanese real estate in a deceased foreign national's estate is governed by Japanese succession law. Japanese movable assets (bank accounts, shares) of a foreign national habitually resident outside Japan may be governed by their home country's succession law. Foreign nationals with Japanese assets should ensure their wills are recognised in both Japan and their home country — consult a lawyer experienced in cross-border succession.
Inheritance Tax
Japan's inheritance tax (相続税 / Sōzoku-zei) applies to the taxable estate — total inherited assets minus the Basic Deduction (基礎控除 / Kiso Kōjo). Basic Deduction formula: ¥30,000,000 + (¥6,000,000 × number of legal heirs). Example: estate of ¥100M with spouse and 2 children — Basic Deduction = ¥30M + (¥6M × 3) = ¥48M; taxable estate = ¥52M. Japan's inheritance tax uses a 10-step progressive schedule (10%–55%) applied to each heir's share. The spousal exemption is generous: the spouse pays no inheritance tax on up to 1/2 of the total estate or ¥160M, whichever is larger (配偶者の税額軽減). Filing deadline: 10 months from the date of death (月命日). Japan's inheritance tax is one of the highest in the OECD — relevant for high-net-worth foreign nationals resident in Japan.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Up to ¥10M (per heir's share) | Basic Deduction applies to total estate | 10% |
| ¥10M–¥30M | Basic Deduction applies to total estate | 15% (minus ¥500,000 credit) |
| ¥30M–¥50M | Basic Deduction applies to total estate | 20% (minus ¥2,000,000 credit) |
| ¥50M–¥100M | Basic Deduction applies to total estate | 30% (minus ¥7,000,000 credit) |
| ¥100M–¥200M | Basic Deduction applies to total estate | 40% (minus ¥17,000,000 credit) |
| ¥200M–¥300M | Basic Deduction applies to total estate | 45% (minus ¥27,000,000 credit) |
| ¥300M–¥600M | Basic Deduction applies to total estate | 50% (minus ¥42,000,000 credit) |
| Over ¥600M | Basic Deduction applies to total estate | 55% (minus ¥72,000,000 credit) |
| Spouse (配偶者) | No tax on up to 1/2 of estate OR ¥160M, whichever is larger | 0% within exemption limit |
| Siblings and non-heirs by blood | Standard exemption only; 20% surcharge on calculated tax | Rate above + 20% surcharge |
Filing is required even if the calculated tax is zero — because the spousal exemption and other deductions that bring the bill to zero still require a tax return to be activated. Failure to file by the 10-month deadline results in penalties. Foreign nationals whose heirs are resident overseas: only Japan-sited assets are typically taxable for non-resident heirs — consult a specialist in cross-border succession. Life insurance death benefits (up to ¥5M × number of legal heirs) are exempt from inheritance tax under Japanese law.
Cross-Border & Multi-Country Estates
Cross-border estate issues are common for foreign nationals in Japan. Key issues: (1) Which country's succession law governs — Japan applies the habitual residence rule for movables and lex situs for immovables. (2) Double taxation: Japan has very few estate tax treaties (only the US–Japan Estate Tax Treaty is in force for bilateral avoidance). Other nationalities may face double inheritance/estate tax in Japan and their home country — seek specialist advice. (3) Gathering overseas assets: the estate administrator (相続人 / sōzoku-nin) must declare all worldwide assets if the deceased was Japan-resident. (4) Foreign beneficiaries receiving Japanese assets: Japanese inheritance tax applies to their share if the deceased was Japan-resident. (5) Anti-avoidance rule: as of 2019, Japanese nationals or former Japan permanent residents remain subject to worldwide Japanese inheritance tax for 10 years after departing Japan — even if assets are moved overseas.
Certificate of Inheritance
Japan does not issue a single formal inheritance certificate. Instead, Japanese estate administration relies on a chain of family registry documents (戸籍謄本 / Koseki Tōhon) proving the legal relationship between the deceased and heirs. For each bank account, property, or financial asset, the institution will require: death certificate (死亡届 / Shibō Todoke certificate), family registry showing heir relationships, all heirs' seals or signature agreements (遺産分割協議書 / estate division agreement), and each heir's identification. A Judicial Scrivener (司法書士) or specialist estate administrator typically coordinates the process, which can take 3–12 months for complex estates. For foreign nationals, the koseki chain may not be available — substitute with apostilled foreign documents and certified translations.
Will Registration
From July 2020, holographic wills deposited with the Legal Affairs Bureau are registered in a national will registry (遺言書保管制度). Notarised wills are registered with the Japan Notary Association registry (公証役場遺言保管システム). Both registries can be searched after death to locate any registered will. However, wills stored privately (in a safe, with a lawyer, or abroad) are not registered — these require heirs to locate them independently. Foreign nationals with wills in their home country: have them officially translated and ensure they cover Japanese assets explicitly, or also prepare a Japanese will for Japan-sited assets.
Living Will & Healthcare Power of Attorney
Japan does not have a formal legal framework for living wills or advance healthcare directives (事前指示書 / Jizen Shiji-sho). However, in practice, hospitals increasingly accept written advance care documents expressing preferences for life-sustaining treatment, and the Japan Medical Association supports their use. They are not legally binding in the same way as in some other countries but are treated with respect. The Japan Association for Living Will (リビングウイル協会) provides documentation templates. Healthcare power of attorney is not a formally recognised legal instrument in Japan — medical decisions default to the attending physician in consultation with the family.
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Estate & Inheritance
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