Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs

Inheritance for foreign residents in Japan is the process by which the Japanese bank deposits, securities, and real estate of a foreign national who lived in Japan pass to their heirs, whether those heirs live in Japan or abroad. Three Japanese clocks start early and do not wait for foreign paperwork: three months to renounce where Japanese law governs succession, ten months to file any inheritance tax, and three years to register inherited real estate.¹²³ The tax layer is covered in Japan Inheritance and Gift Tax for Long-Term Foreign Residents; this article covers heirs, accounts, property, and debts.

Confirm current details with official sources

Procedures, fees, and requirements can change. Confirm current details at the Ministry of Justice (法務省) site. This article is general information, not legal or tax advice; for your specific case, consult a licensed bengoshi (attorney) for disputes, cross-border estates, or governing-law questions, a shihō-shoshi (judicial scrivener) for inheritance registration and the estate division agreement, or a zeirishi (tax accountant) for inheritance tax.

Overview

What happens to a foreign resident's Japanese assets at death

Under Japan's conflict-of-laws statute, "Inheritance is governed by the national law of the decedent."⁴ For a foreign resident, that usually means the law of their home country decides who inherits and in what shares.

The procedures that actually move the assets are Japanese, and they are document-driven. A bank freezes an account once it is told of the death and releases the funds only after its own inheritance forms and supporting documents are submitted.⁵⁶ Real estate passing on death must be registered at the Legal Affairs Bureau within three years, a duty that became mandatory on April 1, 2024.³

The core friction for foreign families is the 戸籍 (koseki, the Japanese family register). Japanese inheritance procedures assume it: to register property, the applicant proves the death and identifies every statutory heir with koseki certificates tracing the decedent from birth to death.⁷ Foreign nationals do not have this record, so heirs must assemble alternative documents such as sworn affidavits to prove family relationships and signatures.⁸

The inheritance timeline at a glance

The deadlines below are the ones that matter for civil succession and property. Each has its own trigger, and none runs strictly from the date of death.¹²⁹

Deadline	What it is	Clock starts	Where
3 months	Renunciation (相続放棄) or limited acceptance (限定承認), if Japanese law applies; an extension can be requested110	When the heir learned that the inheritance had opened for them	Family court for the decedent's last address
10 months	Inheritance tax return and payment, only if the estate exceeds the basic deduction2	When the heir learned of the death (normally the date of death)	Tax office
3 years	Inheritance registration of real estate (相続登記)39	When the heir learned both that the inheritance opened for them and that they acquired the property	Legal Affairs Bureau
3 years	Registration after an estate division agreement39	The date of the division	Legal Affairs Bureau

Three terms recur throughout: 相続 (sōzoku, inheritance or succession), 被相続人 (hisōzokunin, the decedent), and 相続人 (sōzokunin, an heir).

Which law decides who inherits

Article 36 of the Act on General Rules for Application of Laws sets the starting point: inheritance is governed by the national law of the decedent.⁴ Article 41 adds renvoi: where the decedent's national law would itself apply Japanese law, Japanese law governs, and nothing in that article excludes succession from this rule.⁴

For a decedent with more than one nationality, Article 38 picks the national law of the country of habitual residence among those nationalities, otherwise the most closely connected one; if one of the nationalities is Japanese, Japanese nationality takes precedence.⁴ The formation and effect of a will follow a separate rule (Article 37), covered in Wills for Foreign Residents in Japan: Types, Law, and Validity.⁴

The flow below shows how the governing law is identified for a decedent with assets in Japan.

When Japanese law applies

Japanese law applies when the decedent was Japanese, or when the decedent's national law refers back to Japanese law through renvoi.⁴ Under Japanese law, the spouse is always an heir, and other relatives inherit by rank: first children (or their descendants), then lineal ascendants such as parents only if there are no first-rank heirs, then siblings (or their children) only if there are no first- or second-rank heirs.¹¹

Heirs of the same rank share their portion equally.¹¹ The National Tax Agency summarizes the statutory shares as follows, citing Civil Code Articles 887, 889, 890, and 900.¹¹

Heirs	Spouse's share	Others' share (divided equally)
Spouse and children	1/2	Children: 1/2
Spouse and lineal ascendants	2/3	Ascendants: 1/3
Spouse and siblings	3/4	Siblings: 1/4

These shares are the Japanese default only. Where a foreign law governs, that law's heirs and shares apply instead.⁴

When home-country law applies

For a foreign decedent, the default is the decedent's national law, subject to renvoi.⁴ That creates a practical cost: a Japanese office cannot apply a foreign law it has not been shown.

A judicial scrivener's guide reports that, when the decedent is a foreign national, the Legal Affairs Bureau may ask for a copy of the relevant foreign statutory provisions or a legal expert's opinion on that country's succession law, plus material on whether renvoi applies (for example, whether that law defers to Japanese law for real estate located in Japan).¹² Every foreign-language document submitted for registration needs a Japanese translation noting the translator's name; the heir or the scrivener can prepare it.¹²

Requirements differ by country and by case.¹² In court proceedings, heirs may be asked to submit family-relationship documents from the foreign jurisdiction with translations, and the court handling the case can request more.¹³

Proving who the heirs are without a koseki

What Japanese heirs use, and why foreign heirs cannot

For a registration based on an estate division agreement, the Ministry of Justice's handbook has heirs start by gathering koseki certificates (戸除籍謄本等). These prove that the inheritance opened and identify the statutory heirs, tracing the decedent from birth to death so that no other heir is missed.⁷ Koseki: Japan's Family Register Explained covers how the register itself works.

Japanese families can then use the statutory inheritance information certificate system, filing the koseki set once with the Legal Affairs Bureau and receiving certified copies of a chart of heirs to use in place of the koseki bundle.¹⁴⁷ MUFG Bank, for example, accepts a certified copy of that chart in place of koseki certificates (as of October 2026; confirm current figures with MUFG Bank).⁶

The heir chart shortcut needs koseki records

The Legal Affairs Bureau states that the statutory inheritance information certificate system cannot be used where koseki certificates cannot be submitted, for example because the decedent or an heir does not hold Japanese nationality.¹⁴ Heirs of a foreign decedent should plan on proving heirship document by document.

Term	Reading	Meaning
戸籍	koseki	Japanese family register, held only for Japanese nationals
法定相続情報証明制度	hōtei sōzoku jōhō shōmei seido	Statutory inheritance information certificate system14
法定相続情報一覧図	hōtei sōzoku jōhō ichiranzu	The certified chart of heirs issued under that system14
宣誓供述書	sensei kyōjutsusho	Sworn statement (affidavit) authenticated by a notary15

Substitutes: foreign civil records and sworn affidavits

In place of koseki, foreign nationals typically prove family relationships with foreign civil records, such as birth and marriage certificates, together with a sworn affidavit (宣誓供述書).¹² For renunciation filings, practitioners also cite marriage and naturalization certificates translated into Japanese; a person who once held Japanese nationality can use the closed koseki (除籍謄本) from their last registered municipality.¹³

A heirship affidavit typically states the decedent's name, date of death, and last address; each heir's name, address, date of birth, nationality, and passport number; the family facts (spouse, children, predeceased relatives, adoptions); and a declaration that the contents are true, with the notary's certification.¹⁶ Heirs abroad have it authenticated by a notary in their country.¹⁶ The same affidavit is then used at the Legal Affairs Bureau for registration, at financial institutions to close or transfer accounts, and in court for division mediation.¹⁶

In Japan, notaries offer 宣誓認証 (sworn-statement authentication): the notary certifies a private document and also certifies that its maker declared the contents true and accurate.¹⁵ Ask the notary office directly whether it can handle your document. Notary Public (Koshonin) in Japan explains how notary offices work.

Banks and the Legal Affairs Bureau may also request an apostille or a Japanese translation for documents issued abroad, and each sets its own requirements.¹⁷ The usual path for a foreign heir's proof of heirship looks like this; Foreign Document Authentication for Japan-Side Use, Apostille and Hague Convention Authentication, and Translation Agencies and Sworn Translators in Japan cover each step in detail.

Signature certificates in place of a registered seal

Japanese procedures lean on the registered seal (実印, jitsuin) and its 印鑑証明書 (inkan shōmeisho, seal registration certificate). MUFG Bank asks for seal certificates from all statutory heirs in a no-will case, issued within six months (as of October 2026).⁶ For a registration based on a division agreement, every heir stamps the agreement with their registered seal, and every heir other than the applicant attaches a seal certificate.⁷

Heirs without a Japanese seal registration need a substitute, and which one depends on where the heir lives and their nationality. Treat this as a decision point:

Heir's situation	Usual route
Living in Japan with resident registration	Register a seal at the municipal office and obtain a seal certificate; in Chuo City, Tokyo, a foreign national aged 15 or older who has completed resident registration can do so (rules are set by each municipality)18
Japanese national living abroad	Consular signature certificate (署名証明, also called サイン証明) from a Japanese embassy or consulate19
Foreign national living abroad	Signature certification from a local notary in the country of residence; several originals are often needed, one per procedure17

The consular route is described in summaries of the Ministry of Foreign Affairs' guidance, which could not be retrieved directly during research, so confirm the details with the embassy or consulate before relying on them. As summarized, the certificate is issued in place of a seal certificate to people living abroad who are not registered as residents in Japan, and it certifies that the applicant signed (and thumb-printed) before a consular officer.¹⁹ Eligibility is described as limited to Japanese nationals, with a possible exception for former Japanese nationals handling an inheritance in Japan if they bring an expired Japanese passport or koseki records.¹⁹

Ask which signature certificate format is accepted

The ministry's guidance is summarized as offering two formats: one binds the consular certificate to the document signed before the consul, the other certifies the signature on its own.¹⁹ Which one a bank or the Legal Affairs Bureau accepts depends on that institution, so ask before the heir books an appointment.

Foreign nationals abroad use a local notary rather than a Japanese embassy, which serves Japanese nationals.¹⁷ Seal Registration (Inkan Toroku) Procedure and Signature Registration for Foreign Residents cover the Japan-side options for heirs who live in Japan.

Bank and brokerage accounts after a death

When and why accounts freeze

Once a bank is told that an account holder has died, it freezes the account and stops deposits and withdrawals.²⁰ Registering the death at the municipal office and notifying the bank are separate procedures, so plan to notify each bank yourself.²⁰

The account stays frozen until the bank's inheritance procedure is complete. MUFG Bank takes the death report through a web form available 24 hours, by phone, or at a branch.⁵ Japan Post Bank's procedure likewise begins with notifying the bank or a post office of the death.²¹ The full list of institutions to notify is in After-Death Procedures in Japan: The Administrative Checklist.

What banks typically ask foreign heirs to submit

Each bank sets its own document list. MUFG Bank's published requirements show how the stack changes with the situation (as of October 2026; confirm current figures with MUFG Bank and Japan Post Bank).⁶

Situation	Documents MUFG Bank lists	As of
No will, estate division agreement signed	Bank's inheritance form (相続届) signed and sealed by the heir receiving the funds; the division agreement; koseki certificates or the certified heir chart; seal certificates for all statutory heirs and the recipient, issued within 6 months; passbook, cash card, safe-deposit key6	2026-10
No will, no division agreement	相続届 signed and sealed by all statutory heirs; koseki certificates or the certified heir chart; seal certificates for all heirs, issued within 6 months; passbook, card, key6	2026-10
Will	The will, inspected by the family court unless it is a notarial will or one kept by the Legal Affairs Bureau; koseki certificates or the certified heir chart; seal certificate of the recipient (and the executor, if any)6	2026-10

Japan Post Bank runs a six-step flow: it sends its list of required documents about 1–2 weeks after the confirmation form is submitted, and pays out about 1–2 weeks (by certificate or transfer to a Japan Post Bank account) or 3–4 weeks (by transfer to another financial institution) after accepting the documents (as of October 2026).²¹ The documents it lists include continuous koseki certificates for the decedent, heirs' seal certificates, the division agreement where applicable, and the passbook.²¹

Neither institution's page mentions foreign nationals or heirs living abroad, so requirements for them are set case by case.⁶²¹ Practitioner guides report that banks take affidavits in place of koseki and signature certificates in place of seal certificates from foreign heirs, and that gathering these documents takes longer.¹⁷ Ask each bank's inheritance office for its list before ordering documents abroad.

Withdrawing limited funds before the estate is divided

If Japanese law applies, Civil Code Article 909-2 lets a single heir withdraw part of the deceased's deposits before the estate is divided, without the other heirs' consent. The system took effect on July 1, 2019, under the 2018 inheritance-law amendment, and it also covers inheritances that opened before that date.²²²³

Item	Value	As of
Formula	Balance at the start of inheritance × 1/3 × that heir's statutory share22	Statute
Cap per financial institution	¥1,500,00022	2026-10
In effect since	July 1, 201922	Statute

For example, an heir whose statutory share is 1/2, at a bank holding ¥6,000,000, could withdraw ¥6,000,000 × 1/3 × 1/2 = ¥1,000,000, which is under the ¥1.5 million per-bank cap (as of October 2026).²² The Ministry of Justice's materials also point to a related family-court route under Article 200(3) of the Domestic Relations Case Procedure Act, without describing its mechanics.²³ MUFG Bank acknowledges the system and directs heirs to its inheritance office.⁵

The formula depends on a statutory share, and statutory shares come from the governing law. Whether a bank will allow this counter withdrawal when the decedent's national law governs, or when heirs cannot document their shares with koseki, is not addressed in the sources reviewed; ask the bank and, if needed, a bengoshi.

Securities accounts and other financial assets

Brokerage holdings are generally transferred to an heir's account at the same firm; an heir without an account there must open one (as of October 2026).²⁴ A tax firm's guide notes that non-residents often cannot open a domestic securities account, which affects how they can inherit holdings (as of September 2026).²⁵ This rests on limited sources, so check each firm's policy for heirs living abroad before starting the transfer.

Life-insurance death benefits belong to the beneficiary named in the contract. They are not estate property and are not subject to estate division.²⁶ How those benefits are taxed is covered in Japan Inheritance and Gift Tax for Long-Term Foreign Residents.

The estate division agreement (isan bunkatsu kyōgisho)

When you need one and when a will replaces it

The 遺産分割協議書 (isan bunkatsu kyōgisho, estate division agreement) records how the heirs have agreed to divide the decedent's property.⁷ The Ministry of Justice's sample names every co-heir, lists the property, and is signed and sealed by each heir with their registered seal.⁷

A will changes what institutions ask for. With a will, MUFG Bank asks for the will (inspected by a family court unless it is notarial or kept by the Legal Affairs Bureau) rather than a division agreement (as of October 2026; confirm current figures with MUFG Bank).⁶ Wills for Foreign Residents in Japan: Types, Law, and Validity covers when a will is valid.

The Legal Affairs Bureau does not advise on how to divide an estate or how to draft the agreement; the Ministry of Justice refers heirs to legal professionals for that.⁷

Signing from abroad

For a property registration, each heir who took part in the division, other than the heir applying, attaches a seal certificate, and the Legal Affairs Bureau sets no three-month freshness limit on that certificate.⁷ Banks may set their own limits, as MUFG Bank's six-month rule shows (as of October 2026).⁶

Heirs living abroad without a Japanese seal registration attach a signature certificate instead: a consular certificate for Japanese nationals, or a local notary's certification for foreign nationals.¹⁹¹⁷ Banks and the Legal Affairs Bureau may also request apostilles or Japanese translations of documents signed abroad.¹⁷

When heirs cannot agree

Heirs who cannot agree can apply for estate division mediation (遺産分割調停) at the family court for the place of residence of one of the other heirs, or at a court the parties agree on.²⁷ The fee is ¥1,200 in revenue stamps per decedent, plus postage set by each court (as of October 2026).²⁷ If mediation fails, the case moves automatically to adjudication (審判), in which a judge decides.²⁷

Japanese family courts have jurisdiction over succession cases, including estate division, if the decedent was domiciled in Japan when succession began.²⁸ A contested division, especially one involving foreign governing law, is work for a bengoshi.

Inheriting real estate in Japan

Inherited Japanese property brings the inheritance into the registration system run by the 法務局 (hōmukyoku, Legal Affairs Bureau). Akiya: The Vacant-House Phenomenon and Property Taxes and Ongoing Costs cover what owning an inherited house involves after registration.

Term	Reading	Meaning
相続登記	sōzoku tōki	Inheritance registration of real estate3
相続人申告登記	sōzokunin shinkoku tōki	Heir declaration registration29
過料	karyō	Non-criminal administrative fine3
所有不動産記録証明制度	shoyū fudōsan kiroku shōmei seido	Owned-property records certificate system30
住所等変更登記	jūsho-tō henkō tōki	Address and name change registration31
国内連絡先事項	kokunai renrakusaki jikō	Domestic contact information for owners abroad32

Mandatory inheritance registration (sōzoku tōki)

Inheritance registration became mandatory on April 1, 2024.³⁹ An heir who acquires real estate by inheritance must apply within three years from the day they learned both that the inheritance opened for them and that they acquired the property (Real Property Registration Act Article 76-2(1)).⁹ An heir who acquires property through an estate division must register within three years from the date of the division.³⁹

Registration is filed with the Legal Affairs Bureau that has jurisdiction over the property.⁹⁷ Overseas-resident owners, including foreign individuals, who register ownership from April 1, 2024 must also register a domestic contact.³² An overseas-resident foreign national proves their address with a government-issued address document from their home or resident country, or a notarized sworn declaration plus a passport copy; for foreign-language documents, a translation of the relevant parts is enough.³³

Missing the three-year deadline risks a fine

Failing to register without a justifiable reason can bring a non-penal fine (過料) of up to ¥100,000 (Article 164).³⁹ The registrar first sends a demand to register, and only if the heir still does not register within the stated period does it notify the court, which decides on the fine.³⁹

The Ministry of Justice's examples of a justifiable reason include cases with very many heirs from successive inheritances, where gathering koseki documents takes a long time.⁹ Whether slow foreign paperwork qualifies in a given case is not addressed in those examples, so start early.

The heir declaration registration as a stopgap

The heir declaration registration (相続人申告登記) is a simplified filing, available since April 1, 2024, that lets an heir meet the three-year duty while the division is unresolved.³⁹ One heir can file alone, without the other heirs, and no registration tax is charged.⁹²⁹

It has limits. It records the heir's name and address but does not show rights in the property, so selling or mortgaging still needs a full inheritance registration.⁹²⁹ It also cannot satisfy the separate duty to register after an estate division.⁹

The Ministry of Justice describes the proof of heirship for this filing as koseki certificates showing the applicant is an heir of the registered owner.⁹²⁹ Whether affidavits or foreign civil records are accepted in their place is not documented in the ministry's materials, so heirs of a foreign decedent should not assume this stopgap is available and should ask a shihō-shoshi.

Inheritances that happened before April 2024

The duty also covers inheritances that opened before April 1, 2024, if the property has not yet been registered.³⁷ For property an heir knew they had inherited before that date, the deadline is March 31, 2027.³ Registering within this three-year grace period avoids the fine.⁹

Finding all of the deceased's property and keeping records current

Since February 2, 2026, the owned-property records certificate system lets the registrar list the real estate in which a specified decedent is recorded as owner and issue that list as a certificate.³⁴³⁰ The registered owner and their heirs can request it, as can agents, at any Legal Affairs Bureau, by post, or online.³⁴³⁰ The fees below differ by method (as of October 2026; confirm current figures with the Ministry of Justice).³⁰

Request method	Fee	As of
Paper, at a counter or by post	¥1,600 per certificate3430	2026-10
Online, delivered by post	¥1,50030	2026-10
Online, collected at a counter	¥1,47030	2026-10

Address and name changes are now also mandatory to register. From April 1, 2026, registered owners must apply within two years of a change, with a fine of up to ¥50,000 for failing to do so without a justifiable reason; changes made before that date must be registered by March 31, 2028.³¹ A one-time simplified request (スマート変更登記) lets the Legal Affairs Bureau confirm and register changes itself, though the ministry's page does not explain how this works for owners outside Japan's resident registry.³¹

An heir who lives abroad and becomes an owner must also provide a domestic contact's name and address. The contact can be an individual or a company, such as a real estate business or a judicial scrivener.³² The requirement applies to applications from April 1, 2024, including applications to change the registered address to one abroad where no domestic contact has yet been registered.³²

Debts and the option to renounce

An inheritance can carry the decedent's debts as well as their assets, which is why the choice between accepting, renouncing, and limited acceptance matters.¹¹⁰ The rules below are the Japanese-law rules.

Term	Reading	Meaning
相続放棄	sōzoku hōki	Renunciation of inheritance1
限定承認	gentei shōnin	Limited acceptance10
単純承認	tanjun shōnin	Outright acceptance35
家庭裁判所	katei saibansho	Family court
熟慮期間	jukuryo kikan	The three-month consideration period

Renunciation (sōzoku hōki) within three months

If Japanese law applies, an heir who renounces inherits none of the decedent's rights or obligations and is treated as never having been an heir.¹¹¹ The application must be filed within three months from when the heir learned that the inheritance had opened for them, at the family court for the decedent's last address.¹ The fee is ¥800 in revenue stamps per applicant, plus postage set by each court (as of October 2026; confirm current figures with the Courts in Japan).¹

If an heir cannot decide within three months after investigating the estate, the family court can extend the period on application.¹ Japanese family courts have jurisdiction over acceptance and renunciation cases if the decedent was domiciled in Japan when succession began.²⁸

Whether the three-month period, and the Japanese effect of renunciation, apply when the decedent's national law governs succession is not settled in the sources reviewed. If the decedent was a foreign national, take the governing-law question to a bengoshi well before the Japanese three-month period would end. Because later-rank relatives inherit under Japanese law only when no earlier-rank heir does, ask the same professional how a renunciation affects the rest of the family.¹¹

The choices open to an heir within the consideration period, if Japanese law applies, look like this.¹¹⁰³⁵

Limited acceptance (gentei shōnin)

If Japanese law applies, limited acceptance lets heirs inherit the debts only up to the value of the property they acquire.¹⁰ All heirs must file jointly, within the same three-month period and at the family court for the decedent's last address.¹⁰ The fee is ¥800 in revenue stamps plus postage (as of October 2026).¹⁰

Actions that count as accepting the inheritance

Under Civil Code Article 921(i), an heir who disposes of all or part of the estate is deemed to have accepted it outright (単純承認); acts of preservation and short leases are excepted.³⁵ The rule applies where the heir knew, or must have expected, the death when acting.³⁵

Spending estate money can end the right to renounce

Once an heir is deemed to have accepted outright, they can no longer renounce or choose limited acceptance.³⁵ A law firm's guidance gives withdrawing or cashing the deceased's deposits and collecting debts owed to the deceased as examples of disposal, so do not empty accounts or sell valuable belongings before deciding.³⁵

The same guidance notes that paying funeral costs may be treated as acceptable, and that low-value keepsakes may not count as disposal.³⁵ Where the line falls in a specific case is a question for a bengoshi.

Cross-border estates

Foreign probate, executors, and Japanese institutions

Japan's family court does have a will procedure, 検認 (ken'nin, will inspection), but it only informs heirs of the will and records its condition to prevent forgery; it does not decide whether the will is valid.³⁶ It is filed at the family court for the testator's last address, with a fee of ¥800 in revenue stamps per will plus ¥150 per certificate of inspection (as of October 2026; confirm current figures with the Courts in Japan).³⁶

Japanese banks build their procedures around this system. MUFG Bank requires an inspected will unless the will is notarial or kept by the Legal Affairs Bureau, and where an executor exists, the executor signs the bank's form and provides a seal certificate (as of October 2026).⁶

How a Japanese bank or the Legal Affairs Bureau treats a foreign grant of probate or a foreign-appointed executor is not documented in the sources reviewed for this article. If an estate has gone through probate abroad, consult a bengoshi with cross-border experience before presenting those documents in Japan. Wills for Foreign Residents in Japan: Types, Law, and Validity covers wills made with Japanese assets in mind.

Heirs living outside Japan

Moving inherited funds out of Japan is generally free under the Foreign Exchange and Foreign Trade Act, but a post-transaction report is required when a remittance exceeds the equivalent of ¥30 million (as of October 2026).³⁷

An heir with no address in Japan who must file an inheritance tax return appoints a tax representative, the 納税管理人 (nōzei kanrinin), and files a notification with the tax office.³⁸ Final-Year Tax Filing and the Nozei Kanrinin explains how the role works.

An heir abroad who inherits real estate must register a domestic contact, who can be a judicial scrivener, and prove their address with a home- or resident-country government document or a notarized sworn declaration plus a passport copy.³²³³ Having one Japan-side professional hold the file can keep the bank, registration, and tax steps moving in parallel.

The inheritance-tax layer

Inheritance tax is a separate layer from civil succession. A return is needed only when the taxable value of inherited property (plus certain gifts) exceeds the basic deduction, and it is due within 10 months from when the heir learned of the death, which is normally the date of death.²

The basic deduction is ¥30 million plus ¥6 million for each statutory heir (as of April 1, 2026; confirm current figures with the National Tax Agency).³⁹ Non-resident heirs who must file appoint a nōzei kanrinin.³⁸ Whether foreign assets are taxed depends on residency and nationality: an heir living abroad with no address in Japan is, in general, taxed only on property located in Japan, with exceptions depending on nationality and past residence (as of April 1, 2026).³⁸

Rates, residency categories, credits, and filing mechanics are covered in Japan Inheritance and Gift Tax for Long-Term Foreign Residents.

Planning ahead as a foreign resident

The most useful thing a foreign resident can do for their heirs is make the Japanese side easy to find. Banks ask for the passbook, cash card, and any safe-deposit key for each account, so an inventory listing every bank and branch, brokerage, property, and insurance policy saves heirs weeks.⁶

Foreign heirs need affidavits, civil records, and translations, which take time to obtain.¹⁷ Keep certified copies of birth and marriage records together, and tell your heirs where they are.

A will also shortens the bank stage. MUFG Bank does not require family-court inspection before acting on a notarial will or a will kept by the Legal Affairs Bureau (as of October 2026; confirm current figures with MUFG Bank).⁶ Wills for Foreign Residents in Japan: Types, Law, and Validity covers the types and the governing-law questions.

Get an official list of your own property now

A registered owner can request the owned-property records certificate for themselves, so you can obtain an official list of your Japanese real estate today.³⁰ After a death, heirs can request the same certificate to list property in the decedent's name.³⁰

Getting professional help

The Ministry of Justice refers people with questions about inheritance registration to judicial scriveners and attorneys.⁷ The three professions below cover most of an inheritance; Bengoshi, Gyoseishoshi, Shiho-shoshi, and Zeirishi: Who Does What explains each in detail.

Profession	Typical role in an inheritance
弁護士 (bengoshi, attorney)	Disputed divisions, which go to family-court mediation and then adjudication; cross-border estates and governing-law questions27
司法書士 (shihō-shoshi, judicial scrivener)	Inheritance registration and document assembly for the Legal Affairs Bureau; can serve as the domestic contact for an owner living abroad732
税理士 (zeirishi, certified tax accountant)	The inheritance-tax return, including filings for non-resident heirs, who need a nōzei kanrinin38

For legal-aid options, see Hoterasu: The Legal-Aid Center.

Good to know

A foreign spouse inheriting from a Japanese spouse

When the decedent was Japanese, Japanese law governs succession, and under it the spouse is always an heir.⁴¹¹ The surviving spouse's statutory share then follows the table in "When Japanese law applies" above.

The spousal residence right (配偶者居住権, haigūsha kyojūken) lets a surviving spouse who lived in a building owned by the decedent keep living there rent-free if conditions are met.⁴⁰ It has been in force since April 1, 2020, and cannot be set up by a will made before that date.⁴⁰ It arises through a bequest, an estate division agreement, or a family-court adjudication, and it can be registered so that it can be asserted against third parties.⁴⁰

Foreign paperwork is the longest pole

Affidavits, signature certificates, and translations from abroad take longer to gather than domestic documents, so start them immediately.¹⁷ If Japanese law applies, the three-month renunciation clock runs regardless, and an heir who cannot assess the estate in time can apply to the family court for an extension.¹

Freshness rules differ by institution. MUFG Bank wants seal certificates issued within six months (as of October 2026; confirm current figures with MUFG Bank), while the Legal Affairs Bureau sets no three-month limit on certificates attached to a division agreement for registration.⁶⁷

Japan Post Bank takes about 1–2 weeks to send its document list and about 1–4 weeks to pay out after documents are accepted (as of October 2026).²¹ Order foreign documents in parallel with these steps, not after them.

The ten-year limit on special claims in estate division

Since April 1, 2023, an estate division made more than 10 years after the death uses statutory (or will-designated) shares rather than shares adjusted for special benefits (特別受益) or contributions (寄与分) (Civil Code Article 904-3).⁴¹⁴² The adjustment survives if an heir requested division at the family court before the 10 years ran out, or if an unavoidable reason blocked a request in the final six months and the heir files within six months after it ends.⁴¹ If all heirs agree, they can still divide by adjusted shares after 10 years.⁴¹

For inheritances that opened before April 1, 2023, the limit applies from whichever comes later: 10 years after the death, or 5 years after the amendment took effect.⁴³ Leaving an older estate undivided therefore has a cost.

Unwanted inherited land

The inherited-land national treasury system (相続土地国庫帰属制度) began on April 27, 2023.⁴⁴ Heirs who acquired land by inheritance or bequest can apply to hand specific land to the state; co-owned land needs every co-owner to apply.⁴⁴⁴⁵ Unlike renunciation, which gives up all rights and obligations, this releases only that land.⁴⁵

The conditions are narrow. Land with a building, a mortgage or use rights, planned use by others (such as a road or cemetery), contamination, or unclear boundaries or disputed ownership cannot be applied for, and dangerous cliffs, land with obstructions above or below ground, land needing litigation with neighbours, and other land with excessive management costs will not be approved.⁴⁶

The fees below apply (as of October 2026).⁴⁷⁴⁵ The contribution is payable within 30 days of notice.⁴⁵

Item	Amount	As of
Review fee (審査手数料)	¥14,000 per parcel47	2026-10
Contribution on approval (負担金), basic	¥200,000, equal to 10 years of standard management cost; computed by area for some land types45	2026-10

Joint accounts do not carry over to Japanese deposits

A tax firm's guide states that Japanese banks do not allow joint-name accounts, so a joint account cannot be opened in Japan; this rests on a single practitioner source and has not been confirmed against a bank.⁴⁸ Home-country assumptions about funds passing outside the estate through a joint account should not be carried over to Japanese deposits without checking with the bank.

The same guide notes that, when closing a foreign joint account and moving the funds to Japan, the funds should be split according to each party's contribution, or a gift-tax issue can arise.⁴⁸ The guide describes payable-on-death designations only for accounts held abroad and does not say whether any Japanese bank offers them, so ask the bank directly.⁴⁸

See also

• When a Foreign Resident Dies in Japan: The First 14 Days
• Repatriation of Remains vs. Cremation in Japan
• Finding a Bilingual Practitioner in Japan
• Sending Money In vs Out of Japan: Why Outbound Transfers Face More Checks
• Three Hanko Tiers: Jitsuin, Ginko-in, and Mitome-in
• Self-Translation with Affidavit for Japan Procedures

References

Footnotes

1. 裁判所 (Courts in Japan). 「相続の放棄の申述」. https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_06_13/index.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹

2. 国税庁. 「No.4205 相続税の申告と納税」. https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4205.htm ↩ ↩² ↩³ ↩⁴

3. 法務省 (Ministry of Justice). 「相続登記の申請義務化に関するQ＆A」. https://www.moj.go.jp/MINJI/minji05_00565.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³

4. Japanese Law Translation (Ministry of Justice). "Act on General Rules for Application of Laws (Act No. 78 of 2006)." https://www.japaneselawtranslation.go.jp/en/laws/view/3783 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

5. 三菱UFJ銀行 (MUFG Bank). 「相続のお手続きのご案内」. https://www.bk.mufg.jp/tsukau/tetsuduki/sozoku/point.html ↩ ↩² ↩³

6. 三菱UFJ銀行. 「ご用意いただく書類」 (相続のお手続き). https://www.bk.mufg.jp/tsukau/tetsuduki/sozoku/shorui.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴

7. 法務省民事局. 「登記申請手続のご案内（相続登記①／遺産分割協議編）」 (令和6年9月版). https://houmukyoku.moj.go.jp/homu/content/001388912.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³

8. 福田泰親 (Attorney, Miyake & Partners). "Navigation of Inheritance law in Japan" (2024-04-16). https://www.miyake.gr.jp/?p=2389 ↩

9. 法務省. 「相続登記の申請義務化の施行に向けたマスタープラン」 (令和5年3月22日). https://www.moj.go.jp/content/001393077.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶

10. 裁判所. 「相続の限定承認の申述」. https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_06_14/index.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

11. 国税庁 (National Tax Agency). 「No.4132 相続人の範囲と法定相続分」. https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4132.htm ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

12. 板垣隼 (司法書士, 司法書士法人 不動産名義変更手続センター). 「外国人の相続登記【日本人の場合と違う？】」 (updated 2026-02-01). https://www.meigi-henkou.jp/16146635601279 ↩ ↩² ↩³ ↩⁴

13. 弁護士JP. 「外国籍の相続人がいる場合の相続放棄についてわかりやすく解説」 (2026-04-06). https://www.ben54.jp/column/international/161 ↩ ↩²

14. 法務局. 「法定相続情報証明制度の具体的な手続について」. https://houmukyoku.moj.go.jp/homu/page7_000014.html ↩ ↩² ↩³ ↩⁴

15. 日本公証人連合会 (Japan National Notaries Association). 「Ｑ1. 宣誓認証とは、どういう制度ですか？」. https://www.koshonin.gr.jp/notary/ow09_3/9_3_q01 ↩ ↩²

16. 大塚英司 (税理士, 税理士法人トゥモローズ). 「相続で使う宣誓供述書の基礎と作成手順」 (updated 2026-08-25). https://tomorrowstax.com/knowledge/2025090215431/ ↩ ↩² ↩³

17. 税理士法人トゥモローズ. 「外国籍の相続人がいる場合の相続手続き完全ガイド【必要書類・注意点】」 (updated 2026-09-21). https://tomorrowstax.com/knowledge/2026020516550/ ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸

18. 中央区 (Chuo City, Tokyo). 「印鑑登録」 (やさしい日本語). https://www.city.chuo.lg.jp/easyjp/live/sealregistration.html ↩

19. 外務省 (Ministry of Foreign Affairs). 「在外公館における証明」. https://www.mofa.go.jp/mofaj/toko/page22_000554.html ↩ ↩² ↩³ ↩⁴ ↩⁵

20. 三菱UFJ銀行 Money Canvas. 「銀行への死亡届はいつ出せば良い？葬儀後に必要な手続きを含め弁護士が解説」. https://moneycanvas.bk.mufg.jp/canvas/minna-unyo/MrGWQyVDnhSQxTG/ ↩ ↩²

21. ゆうちょ銀行 (Japan Post Bank). 「ゆうちょの相続手続き」. https://www.jp-bank.japanpost.jp/tetuzuki/souzoku/tzk_szk_flow.html ↩ ↩² ↩³ ↩⁴ ↩⁵

22. 法務省. 「民法及び家事事件手続法の一部を改正する法律について（相続法の改正）」. https://www.moj.go.jp/MINJI/minji07_00222.html ↩ ↩² ↩³ ↩⁴ ↩⁵

23. 法務省. 「経過措置について」 (相続法改正 explanatory sheet). https://www.moj.go.jp/content/001297949.pdf ↩ ↩²

24. 東海東京証券 (Tokai Tokyo Securities). 「相続に関するお手続き―手続きの流れ―」. https://www.tokaitokyo.co.jp/support/procedure/inheritance/index.html ↩

25. 税理士法人トゥモローズ. 「非居住者がいる相続税申告を徹底解説：必要手続きと注意点」 (updated 2026-09-04). https://tomorrowstax.com/knowledge/2025051914467/ ↩

26. 辻・本郷 税理士法人. 「死亡保険金の受取人は誰？相続税の対象？非課税枠についても解説」 (updated 2025-07-30). https://www.ht-tax.or.jp/sozoku-guide/death-insurance-benefit-beneficiary-inheritance ↩

27. 裁判所. 「遺産分割調停」. https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_07_12/index.html ↩ ↩² ↩³ ↩⁴

28. Japanese Law Translation (Ministry of Justice). "Domestic Relations Case Procedure Act (Act No. 52 of 2011)," Article 3-11. https://www.japaneselawtranslation.go.jp/en/laws/view/4512 ↩ ↩²

29. 法務省. 「相続人申告登記について」. https://www.moj.go.jp/MINJI/minji05_00602.html ↩ ↩² ↩³ ↩⁴

30. 法務省. 「所有不動産記録証明制度について」. https://www.moj.go.jp/MINJI/minji05_00740.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

31. 法務省. 「住所等変更登記の義務化について」. https://www.moj.go.jp/MINJI/minji05_00693.html ↩ ↩² ↩³

32. 法務省. 「令和6年4月1日以降にする所有権に関する登記の申請について」. https://www.moj.go.jp/MINJI/minji05_00589.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

33. 法務省. 「外国居住の外国人や外国法人が所有権の登記名義人となる登記の申請をする場合の住所証明情報について」. https://www.moj.go.jp/MINJI/minji05_00574.html ↩ ↩²

34. 旭川地方法務局. 「所有不動産記録証明制度が令和8年2月2日から運用開始」. https://houmukyoku.moj.go.jp/asahikawa/page000001_00531.html ↩ ↩² ↩³

35. 弁護士法人みずほ中央法律事務所. 「法定単純承認の「処分」の判断基準（民法９２１条１号）」. https://www.mc-law.jp/sozokuigon/28520 ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

36. 裁判所. 「遺言書の検認」. https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_06_17/index.html ↩ ↩²

37. 財務省 (Ministry of Finance). 「日本と海外との間の送金を行う際に必要な手続はどうなっていますか」 (FAQ). https://www.mof.go.jp/faq/international_policy/10ca.htm ↩

38. 国税庁. 「No.4138 相続人が外国に居住しているとき」. https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4138.htm ↩ ↩² ↩³ ↩⁴

39. 国税庁. 「No.4152 相続税の計算」. https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4152.htm ↩

40. 法務省. 「残された配偶者の居住権を保護するための方策が新設されます。」 (配偶者居住権). https://www.moj.go.jp/MINJI/minji07_00028.html ↩ ↩² ↩³

41. 法務省. 「具体的相続分による遺産分割の時的限界」 (explanatory sheet). https://www.moj.go.jp/content/001372212.pdf ↩ ↩² ↩³

42. 法務省. 「不動産を相続した方へ ～相続登記・遺産分割を進めましょう～」. https://www.moj.go.jp/MINJI/minji05_00435.html ↩

43. 税理士法人トゥモローズ. 「民法改正 遺産分割に期限が設けられる？！【10年以内に遺産分割が必要】」. https://tomorrowstax.com/knowledge/202201229747/ ↩

44. 法務省. 「相続土地国庫帰属制度について」. https://www.moj.go.jp/MINJI/minji05_00454.html ↩ ↩²

45. 法務省民事局. 「相続土地国庫帰属制度 ～相続した土地の管理にお困りの方へ～」 (pamphlet, 令和5年2月). https://www.moj.go.jp/content/001399973.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵

46. 法務省. 「相続土地国庫帰属制度の概要」. https://www.moj.go.jp/MINJI/minji05_00457.html ↩

47. 京都地方法務局. 「相続土地国庫帰属制度」. https://houmukyoku.moj.go.jp/kyoto/page000001_00308.html ↩ ↩²

48. 相続実務アカデミー (税理士法人チェスター). 「ジョイント・アカウントと相続税」 (2017-07-24). https://chester-tax.com/academy/blog/souzoku-other/joint-account-2169 ↩ ↩² ↩³