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Inheritance in Japan: A Guide for Foreign Heirs

Miyake & Partners | Last updated: October 2026

When a family member dies leaving assets in Japan, strict deadlines start running immediately, and some cannot be extended once missed. This guide is for heirs who live outside Japan or do not hold Japanese nationality. It outlines what to watch for. For your specific situation, please contact us early: most problems we see in cross-border estates come from acting too late.

Which country’s law applies?

Japan applies the law of the deceased person’s nationality. If the deceased was Japanese, Japanese law governs. If not, the law of their home country may govern who inherits and in what shares, while Japanese procedures still apply to assets in Japan. Some foreign laws refer the question back to Japanese law, especially for real estate. This is the first point we check in any cross-border case, because it can change the entire outcome.

Who inherits under Japanese law?

The surviving spouse always inherits. Children come first, then parents, then siblings. For example, a spouse and two children receive 1/2 and 1/4 each. Heirs may agree on a different division.

Unmarried partners and former spouses do not inherit by law. If this affects your family, a will is essential.

Key deadlines

These four deadlines drive every Japanese estate. The three-month deadline is the one most often missed by heirs abroad.

Frozen bank accounts

Japanese banks freeze a deceased person’s accounts once notified of the death. Funds are released only after the bank receives proof of who the heirs are and how they agreed to divide the estate. Before that, each heir can withdraw a limited amount for urgent needs such as funeral costs.

The hardest part for foreign heirs is proving family relationships. Banks expect Japanese family registers (koseki) and registered seal certificates, which foreign nationals do not have. Notarised affidavits and signature certificates can be used instead, but each bank has its own requirements. We prepare these documents and deal with the banks on your behalf, so you do not need to travel to Japan.

Real estate in Japan

Since April 2024, heirs must register inherited land and buildings within three years, or face a fine of up to 100,000 yen. This also applies to properties inherited years ago that were never transferred: their deadline is 31 March 2027. If your family owns a house or land in Japan still in a deceased relative’s name, now is the time to act.

Inheritance tax

Tax applies only above a basic exemption of 30 million yen plus 6 million yen per statutory heir. A spouse and two children, for example, have an exemption of 48 million yen. Heirs living abroad can still owe Japanese tax, and whether it extends to assets outside Japan depends on nationality and residence history. We work with tax advisers experienced in cross-border estates.

Wills

A clear will is the most effective way to avoid disputes and delays, and the only way to provide for an unmarried partner. Wills made abroad can be valid in Japan if they meet the formal rules of certain connected countries, but they should be checked before they are needed. Close family members keep a protected minimum share (iryūbun) that a will cannot fully override.

Japan’s will rules are also changing. A 2026 amendment to the Civil Code will allow wills prepared on a computer and kept by the Legal Affairs Bureau, expected to start by 2029. We can advise on the best form of will for an international family.

How we can help

Miyake & Partners represents heirs and families in Japanese inheritance matters, in English, from offices in Tokyo and Osaka. We handle the full process remotely: confirming the applicable law, preparing documents, dealing with banks and the Legal Affairs Bureau, and resolving disputes between heirs.

Please contact our Cross-Border Team for an initial consultation:

• Cross-Border Team: cross-border@miyake.gr.jp
• Yasuchika Fukuda, Partner: y-fukuda@miyake.gr.jp

NOTICES
THIS DOCUMENT IS PROVIDED FOR INFORMATION PURPOSES ONLY; IT DOES NOT CONSTITUTE AND SHOULD NOT BE RELIED UPON AS LEGAL ADVICE.
THIS DOCUMENT IS BASED ON THE LEGISLATION IN FORCE AT THE TIME OF PUBLICATION. THE CONTENT MAY CHANGE DUE TO LEGAL REVISIONS, SO PLEASE CHECK THE LATEST INFORMATION.