Japan Inheritance Guide for Australia (オーストラリア) Nationals
This guide explains how Japanese inheritance law and tax apply to Australia nationals living in or inheriting property from Japan. There are approximately approx. 12,000 Australia 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.
Australian succession law varies by state/territory. Generally follows common law principles.
Renvoi (反致): May Apply
Australian law refers movable property to the law of domicile and immovable property to lex rei sitae.
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.
Note: While Japan has a tax treaty with Australia, it does not cover inheritance tax. Relief must be claimed under domestic foreign tax credit provisions.
Tax Treaty Details: Australia & Japan
Japan-Australia Tax Treaty (日豪租税条約, 2008)
Covers income tax only. Australia has no inheritance/estate tax (abolished in 1979), so double taxation on inheritance is unlikely. However, Australia imposes CGT on disposal of inherited assets.
Key Provisions:
- •Income tax credit provisions only
- •Australia has no estate/inheritance tax — no double taxation risk on inheritance itself
- •Capital Gains Tax (CGT) may apply when inherited assets are later sold
Australia Domestic Inheritance Tax
Australia abolished inheritance/estate tax in 1979. No inheritance tax is imposed. However, Capital Gains Tax (CGT) may apply when inherited assets are sold (with a cost base reset at date of death).
Note: Japanese inheritance tax applies to property in Japan regardless of Australia's domestic tax regime. If both countries impose tax, relief is available through the bilateral tax treaty and/or Japan's domestic foreign tax credit (相続税法第20条の2).
3. Australia Inheritance Law
- •No forced heirship (testamentary freedom)
- •Family provision claims allow dependants to challenge unfair wills
- •No inheritance or estate tax in Australia (abolished in 1979)
Statutory Inheritance:
Varies by state. Typically, spouse receives first portion plus a share, remainder to children.
4. Required Documents
Grant of Probate
Australian court order for estate administration.
Apostille
Australia is a Hague Convention member.
Certified Japanese Translation
English documents translated.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,200,000 |
| Lawyer (弁護士) | ¥500,000–¥1,000,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation | ¥20,000–¥50,000 |
6. Important Notes
- ⚠Australia abolished all death/estate taxes in 1979
- ⚠English-language documentation simplifies the process
- ⚠Australia-Japan tax treaty applies
Need Help with Inheritance in Japan?
Get connected with English-speaking tax professionals experienced in international inheritance cases.
Frequently Asked Questions
Does Australia have inheritance tax?
No. Australia abolished all forms of death/estate taxes in 1979. However, Japanese inheritance tax applies if the decedent or heirs have tax residency in Japan.
Australia Guides by City
Guides for Other Nationalities
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.