Are you a foreign resident living in Japan wondering what happens to your assets in the event of an emergency? Has a family member passed away leaving bank accounts or real estate in Oita, Japan, and you don’t know where to start?
Navigating the inheritance process in Japan can feel overwhelming, especially when facing language barriers and a legal system quite different from your home country.
Under Japanese law, handling a deceased person’s estate involves several important deadlines—such as the deadline for renouncing an inheritance, mandatory real estate registration, and the 10-month deadline for Japanese inheritance tax filings. Furthermore, because most foreign jurisdictions do not have Japan’s comprehensive family registry (Koseki) system, gathering acceptable documentation requires specialized know-how.
This guide, prepared by Oita Inheritance & Will Support Center (operated by Legal Gate Administrative Scrivener Office in Oita City), explains the fundamental rules, necessary documents, key deadlines, and step-by-step procedures for foreign residents dealing with inheritance in Japan.
1. Which Country’s Law Applies? (Governing Law Rules)
One of the most frequent questions from foreign residents is: “Will Japanese law or my home country’s law apply to my estate?”
Under Japan’s private international law (the Act on General Rules for Application of Laws, Article 36):
“Inheritance is governed by the national law of the deceased (the law of nationality).”
Key Principles
If a Foreign National Passes Away: The succession rules of their country of citizenship (home country law) apply as the primary rule.
However, many common law jurisdictions (such as the US, UK, Canada, and Australia) apply the principle of “scission,” under which:
- Immovable property (such as real estate in Japan) is governed by the law of the place where the property is located (lex situs).
- Movable assets (such as cash and bank accounts) are governed by the law of the deceased’s domicile.
When the home country’s law refers back to Japanese law in this way, Japanese law may apply (renvoi, Article 41 of the Act). Real estate located in Japan is a typical example. Please note that “domicile” under common law is not the same as simply living somewhere. Even if the deceased lived in Japan for many years, their domicile may still be found to be in their home country (especially under UK law). Whether Japanese law applies to movable assets must therefore be examined case by case.
In countries such as the US, where succession law differs from state to state, it is also necessary to determine which state’s law applies (Article 38, Paragraph 3 of the Act).
If a Japanese National Passes Away: The Japanese Civil Code governs the estate, even if the surviving spouse or children are foreign nationals.
Because international inheritance requires examining both Japanese law and your home country’s succession laws, obtaining an early legal assessment is vital.
2. The Biggest Challenge: No “Koseki” (Family Registry)
When a Japanese citizen passes away, their heirs can be verified through official family registers (Koseki).
However, since most foreign countries do not have a Koseki system, Japanese financial institutions (banks) and the Legal Affairs Bureau (for property registration) require alternative documentation to prove who the legal heirs are.
| Document | Purpose in Japan | Where to Obtain |
|---|---|---|
| Death Certificate | Proof of death and date | Municipal office in Japan (if the death was reported in Japan) or home country authorities |
| Birth & Marriage Certificates | Proving family relationships and legal heirship | Home country civil registry or embassy |
| Affidavit (Declaration of Heirship) | Sworn statement confirming all legal heirs and the absence of other heirs | Embassy/Consulate in Japan, or a Notary Public |
| Seal Registration Certificate or Signature Certificate | Verifying the heir’s seal or signature on the Estate Division Agreement | See below |
| Certificate of Residence (Juminhyo) / Certificate of Removal from Residence (Juminhyo no Joshu) for the deceased | Proof of address in Japan | City Hall (Oita City, Beppu City, etc.) |
How Heirs Verify Their Seal or Signature
- Foreign residents registered in Japan: You can register a personal seal (Inkan) at your municipal office and use a Seal Registration Certificate (Inkan Toroku Shomeisho).
- Foreign residents in Japan without a registered seal: Your embassy or consulate in Japan may be able to issue a signature certificate.
- Heirs living outside Japan: Your signature is generally certified by a notary public (or other competent authority) in your country of residence.
Countries with Their Own Family Records
Some countries have official records that can be used instead of an Affidavit:
- South Korea: Family relationship registration certificates (introduced in 2008) combined with removed family registers (for records up to 2007).
- Taiwan: Household registration (family register) transcripts.
- China: Notarial certificates of kinship issued by a Chinese notary office.
An Affidavit is most commonly used for nationals of countries without such records, such as the US, the UK, and Australia. Whether an Affidavit is accepted, and in what form, depends on the bank or Legal Affairs Bureau where it is submitted, so please confirm in advance.
💡 Important: Japanese Translations Are Required All foreign-language documents submitted to Japanese banks or the Legal Affairs Bureau must be accompanied by Japanese translations. In general, a translation by a certified or licensed translator is not required—an heir may translate the documents themselves—but the translation must state the translator’s name. Requirements may vary by institution, so please confirm with the submission office.
3. Key Deadlines You Cannot Afford to Miss
Inheritance procedures in Japan involve statutory deadlines. Failing to observe them can lead to financial penalties or the loss of important options.
Please note: These deadlines generally run from the date the heir learned of the death or of the inheritance, not simply from the date of death.
3 Months: Renunciation of Inheritance (Souzoku Hoki)
If the deceased had significant debts exceeding their assets, heirs may file for renunciation with the Japanese Family Court within 3 months of learning that the inheritance has commenced for them. If more time is needed to investigate the estate, heirs can apply to the Family Court for an extension of this period.
4 Months: Quasi-Final Income Tax Return (Jun-Kakutei Shinkoku)
The deceased’s final income tax return must be filed with the tax office having jurisdiction (e.g., Oita Tax Office) within 4 months from the day after the heir learned of the commencement of the inheritance.
10 Months: Inheritance Tax Filing & Payment
If the total estate exceeds the basic deduction [¥30,000,000 + (¥6,000,000 × number of statutory heirs)], a Japanese inheritance tax return must be filed and the tax paid within 10 months from the day after the heir learned of the commencement of the inheritance.
- Number of statutory heirs: Even when a foreign country’s law determines who the heirs are, the “number of statutory heirs” used to calculate the basic deduction is counted under the Japanese Civil Code.
- Spousal relief: A legally married spouse, regardless of nationality, may be eligible for the Spousal Tax Reduction. A tax return must be filed to claim it.
- Scope of taxable assets: Whether assets located outside Japan are subject to Japanese inheritance tax depends on the status of both the deceased and each heir.
- If the deceased lived in Japan under a status of residence listed in Appended Table I of the Immigration Control Act (such as a work visa), the deceased is treated as a “foreign decedent.” In this case, heirs who are themselves “temporary residents” (foreign nationals living in Japan under an Appended Table I status whose total period of residence in Japan within the past 15 years is 10 years or less) or who live outside Japan are generally taxed only on assets located in Japan.
- However, an heir who lives in Japan and is not a temporary resident (for example, a Japanese spouse or child living in Japan) is taxed on worldwide assets, even if the deceased was a foreign decedent.
- Statuses such as Permanent Resident or Spouse of a Japanese National (Appended Table II) are not included in Appended Table I, so a deceased person with such a status is not treated as a “foreign decedent,” and worldwide assets may be subject to Japanese inheritance tax.
- These rules are complex, so please consult a tax accountant.
- Heirs living outside Japan: An heir who has no address in Japan and needs to file a Japanese inheritance tax return must appoint a tax agent in Japan (Nozei Kanrinin) and submit a notification of the tax agent to the tax office.
3 Years: Mandatory Real Estate Inheritance Registration (Effective April 2024)
Heirs who acquire land or buildings in Japan through inheritance must register the transfer of title within 3 years of learning that they acquired the property. For inheritances that occurred before April 2024, the deadline is generally March 31, 2027. Failure to comply without a valid reason can result in a non-penal fine of up to ¥100,000.
4. The 5-Step Process to Settle an Estate in Japan
[Step 1] Identifying Assets Locate Japanese bank accounts (Oita Bank, Howa Bank, Japan Post Bank, etc.), securities, vehicle registrations, and real estate (using property tax notices (Nozei Tsuchisho) and property tax ledgers (Nayosecho)). Please note that a bank account is generally frozen once the bank is notified of the account holder’s death.
↓
[Step 2] Heir Investigation & Gathering Certificates Confirm which country’s law applies, collect official certificates from the home country, prepare Japanese translations, and execute an Affidavit of Heirship if needed.
↓
[Step 3] Drafting the Estate Division Agreement (Isan Bunkatsu Kyogisho) Draft an agreement outlining how the assets are divided among the heirs. All heirs must sign and affix their registered seals, or sign with certified signatures.
↓
[Step 4] Closing Bank Accounts & Releasing Funds Submit the agreement, translations, and heirship documents to each financial institution to release the frozen funds.
↓
[Step 5] Real Estate Title Transfer & Tax Filing Transfer property titles at the Legal Affairs Bureau (handled by our partner Judicial Scriveners) and file the inheritance tax return (handled by our partner Tax Accountants).
Consult Oita Inheritance & Will Support Center (Legal Gate Office)
“I cannot communicate smoothly with Japanese banks or public offices.” “We need assistance drafting bilingual agreements and preparing translations.” “I want to make sure my family will not face legal limbo in Japan if something happens to me.”
At Oita Inheritance & Will Support Center, operated by Legal Gate Administrative Scrivener Office, we provide comprehensive consultation and bilingual administrative assistance for foreign residents throughout Oita Prefecture (Oita City, Beppu City, Nakatsu, Saiki, and beyond).
Our team works in collaboration with certified Judicial Scriveners (Shiho-shoshi) for property registration, Tax Accountants (Zeirishi) for cross-border tax filings, and Attorneys (Bengoshi) for contentious matters.
- Office Name: Oita Inheritance & Will Support Center
- Operating Firm: Legal Gate Administrative Scrivener Office (Gyoseishoshi)
- Address: 2F, 1-1-5 Chiyo-machi, Oita City, Oita 870-0033, Japan
- Phone: 097-578-6702 (Hours: 9:00–18:00, Weekends/Holidays by appointment)
- Website: https://souzoku-oita.com/
Disclaimer: This article provides general information based on Japanese laws and regulations applicable as of October 2026. Succession laws vary depending on individual nationality, treaties, and domicile. Specific tax filings are performed by licensed tax accountants (Zeirishi), and formal court or registration filings are handled by qualified attorneys or judicial scriveners.
Author & Legal Supervisor Tsutomu Inoue Administrative Scrivener (Gyoseishoshi) / Secretariat Director Legal Gate Administrative Scrivener Office Specializing in cross-border successions, Japanese wills, international heir investigations, and administrative procedures in Oita Prefecture.
Need Assistance with International Inheritance in Japan?
Whether you need help releasing a frozen bank account, drafting a Japanese Notarial Will, or preparing translations, we offer clear guidance tailored to your family’s situation.
- Telephone: 097-578-6702 (Consultation in English available)
- LINE Consultation
- Online Booking Form (24/7)
Initial consultation is free. On-site visits are available in Oita City, Beppu City, and surrounding areas.
