Inheritance Renunciation in Japan (相続放棄)

In Japan, heirs are not forced to accept an inheritance. If the estate has more debts than assets, or for other reasons, you can renounce your inheritance. But the deadline is strict: 3 months from the date you learn of the inheritance.

Critical Deadline: 3 Months

You must file a renunciation with the family court within 3 months of learning about the inheritance. If you miss this deadline, you are considered to have accepted the inheritance — including all debts.

Three Options

1. Simple Acceptance (単純承認)

Accept all assets and debts. This is the default if you take no action within 3 months.

2. Limited Acceptance (限定承認)

Accept inheritance only to the extent that assets exceed debts. Must be filed jointly by all heirs. Rarely used due to complexity.

3. Renunciation (相続放棄)

Completely give up all rights to the inheritance, including both assets and debts. Filed individually at the family court.

Procedure for Renunciation

1
Obtain a copy of the decedent's family register (戸籍謄本) and death certificate
2
Prepare the renunciation application form (相続放棄申述書) — available from the family court
3
File the application at the family court that has jurisdiction over the decedent's last address
4
Pay the filing fee: ¥800 in revenue stamps + postage stamps (~¥500)
5
The court will review and issue an acceptance certificate (相続放棄申述受理証明書)

Special Considerations for Foreign Nationals

⚠The 3-month deadline starts from when you "learn" about the inheritance — for overseas heirs, this may be later than the date of death
⚠If you live outside Japan, you can file through a Japanese lawyer (弁護士) acting as your representative
⚠Renunciation in Japan does not necessarily renounce your rights under your home country's law
⚠If you use or sell any inherited property before filing renunciation, it may be considered "simple acceptance"

Need help deciding whether to accept or renounce? Get a tax estimate first.

This guide provides general information only. It does not constitute legal or tax advice. Please consult a licensed professional for your specific situation.