Making a Will (遺言書) in Japan as a Foreign Resident

If you are a foreign national living in Japan and own assets here — real estate, bank accounts, investments, or a business — creating a will (遺言書, yuigonsho) is essential for ensuring your wishes are carried out and minimizing the burden on your heirs. Japan recognizes several types of wills, and foreign residents have the additional option of choosing which country's law governs the succession. This guide covers all you need to know.

Estimate the inheritance tax your heirs would face

Notarized Will (公正証書遺言)

The notarized will (公正証書遺言, kouseishousho yuigon) is the most reliable option, especially for cross-border situations. It is prepared by a notary public (公証人) at a notary office (公証役場).

  • How it works: You dictate your wishes to a notary public, who drafts the will in legal Japanese. Two witnesses must be present. You can bring an interpreter.
  • Storage: The original is stored at the notary office for 50 years. You receive certified copies.
  • No probate required: Unlike holographic wills, a notarized will does not need to go through the family court probate process (検認), which saves weeks of time for heirs.
  • Difficult to challenge: Because a legal professional drafts it, challenges based on validity are rarely successful.
  • Cost: Notary fees are based on the estate value, typically ¥30,000 to ¥100,000. Interpreter and witness fees may add ¥20,000 to ¥50,000.

Holographic Will (自筆証書遺言)

A holographic will (自筆証書遺言, jihitsu shousho yuigon) is handwritten by the testator. Since 2019, a property list attachment (財産目録) may be typed or printed, but the main text must be handwritten.

  • Requirements: The entire main text must be handwritten by the testator. It must include the date, the testator's full name, and the testator's seal or signature.
  • Language: Can be written in any language, but Japanese is recommended for practical enforceability. A non-Japanese will may require certified translation.
  • Storage: Can be stored at home (risky) or deposited with the Legal Affairs Bureau (法務局) under the 2020 deposit system for ¥3,900.
  • Probate required: Unless deposited with the Legal Affairs Bureau, the will must go through family court probate (検認) after death, which takes 1-2 months.
  • Risk of invalidation: Strict formal requirements mean that even minor errors (wrong date format, missing seal) can invalidate the will.

Choosing Applicable Law

Under Japan's Act on the Application of Laws (法の適用に関する通則法, Article 36), succession is governed by the national law of the deceased. This means:

  • If you are a US citizen, US law (specifically your state's law) governs your succession, not Japanese law — even for assets in Japan.
  • If your home country allows you to choose applicable law in your will (as many common-law countries do), you can explicitly state this choice.
  • This is important because Japan's reserved share (遺留分) may not apply if your home country's law does not have forced heirship rules.
  • However, for practical enforcement in Japan, your will should still comply with Japanese formal requirements.

The Reserved Share (遺留分) System

Under Japanese law, certain heirs are guaranteed a minimum inheritance regardless of the will's contents:

Spouse and Children

Entitled to 1/2 of their statutory share. For example, if the spouse's statutory share is 50%, their reserved share is 25% of the total estate.

Parents (if no children)

Entitled to 1/3 of their statutory share.

Siblings

Siblings have no reserved share. If you have no spouse, children, or living parents, you can freely distribute your entire estate.

If your will violates a reserved share, the disadvantaged heir can file a claim (遺留分侵害額請求) demanding monetary compensation. The claim must be made within 1 year of learning of the death and the will's contents.

Practical Tips for Foreign Residents

  1. Create separate wills for each country. If you own assets in both Japan and your home country, having a Japan-specific will avoids conflicts and speeds up the process.
  2. Specify that each will covers only that country's assets. Include a clause stating that the Japan will does not revoke wills made in other jurisdictions.
  3. Name an executor (遺言執行者). Appointing a Japanese-speaking executor (such as a lawyer or trust bank) ensures smooth administration.
  4. Review the will regularly. Changes in family situation, Japanese law, or asset composition may require updates.
  5. Keep key documents accessible. Ensure your family knows where the will is stored and how to contact your executor.

FAQ

Can a foreigner make a legally valid will in Japan?

Yes. Under the Act on the Application of Laws (法の適用に関する通則法), a will is valid if it meets the formal requirements of either the country where it was made, the testator's nationality, or the testator's domicile. A foreigner can create a will in Japan following either Japanese or their home country's rules.

What is the reserved share (遺留分) and can it be avoided?

The reserved share (遺留分, iryuubun) guarantees certain heirs a minimum portion of the estate regardless of the will. Spouses and children are entitled to half of their statutory share, and parents to one-third. It cannot be avoided under Japanese law, but if a foreign national's will specifies that their home country's law applies (and that country has no forced heirship rules), the reserved share may not apply.

Which type of will is best for a foreigner in Japan?

A notarized will (公正証書遺言) is generally recommended because it is drafted by a notary public, stored securely, does not require probate, and is very difficult to challenge. While it costs ¥30,000-¥100,000, it provides the highest level of legal certainty for cross-border estates.

Related Guides

This guide provides general information only. It does not constitute tax advice or tax filing services. Please consult a licensed tax professional (税理士) for accurate calculations.