Japan Inheritance Guide for Argentina (アルゼンチン) Nationals
This guide explains how Japanese inheritance law and tax apply to Argentina nationals living in or inheriting property from Japan. There are approximately approx. 3,000 Argentina nationals residing in Japan.
1. Applicable Law (準拠法)
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Argentine Civil and Commercial Code (Código Civil y Comercial, 2015) governs succession. Argentina follows the scission principle: immovable property follows the law of the country where it is located, movable property follows the law of the decedent's last domicile.
Renvoi (反致): May Apply
Argentine conflict of laws rules (Article 2644 of the Civil and Commercial Code) refer immovable property to lex rei sitae. For property in Japan, Argentine rules point to Japanese law.
2. Tax Obligation Type (課税範囲)
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
3. Argentina Inheritance Law
- •Strong forced heirship (legítima): descendants receive 2/3, ascendants 1/2, and spouse 1/2 of the estate
- •Only the freely disposable portion (porción disponible) can be distributed by will
- •Argentina does not impose a national inheritance tax, but some provinces levy inheritance tax (notably Buenos Aires Province)
- •Community property (comunidad de ganancias) is the default matrimonial regime
Statutory Inheritance:
Spouse and children: children receive 2/3 (legítima), spouse receives a share of the gananciales (community property) and usufruct. Spouse inherits alongside children as a forced heir with rights over community property.
4. Required Documents
Declaratoria de Herederos
Argentine court declaration of heirship from the Juzgado Civil.
Partida de Nacimiento / Matrimonio
Argentine birth and marriage certificates from the Registro Civil.
Apostille
Argentina is a Hague Convention member. Apostille from the Ministerio de Relaciones Exteriores.
Certified Japanese Translation
All Spanish-language documents must be translated into Japanese.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥800,000 |
| Lawyer (弁護士) | ¥400,000–¥800,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥40,000–¥120,000 |
6. Important Notes
- ⚠No national inheritance tax, but Buenos Aires Province imposes inheritance tax at progressive rates up to 6.5%
- ⚠Argentine forced heirship is very strict — 2/3 for descendants, leaving only 1/3 freely disposable
- ⚠Japan and Argentina do not have a tax treaty or social security agreement
- ⚠The 2015 Civil and Commercial Code modernized Argentina's succession law significantly
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Frequently Asked Questions
Does Argentina have inheritance tax?
No national inheritance tax. However, Buenos Aires Province re-introduced inheritance tax in 2009 at progressive rates up to 6.5%. Other provinces do not currently impose it. Japanese inheritance tax applies separately.
How strict is Argentine forced heirship?
Very strict. Descendants receive a legítima of 2/3 of the estate. Only 1/3 is freely disposable. This cannot be overridden by will. If Argentine law applies, these rules govern the succession.
Which law applies to an Argentine national who dies in Japan?
Under Japan's conflict of laws, Argentine law applies as the national law. Argentine conflict rules refer immovable property to lex rei sitae (Japanese law for Japan property) and movable property to the last domicile, so renvoi is likely.
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This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.