Japan Inheritance Guide for Bolivia (ボリビア) Nationals
This guide explains how Japanese inheritance law and tax apply to Bolivia nationals living in or inheriting property from Japan. There are approximately approx. 6,500 Bolivia 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.
Bolivian Civil Code (Código Civil, 1975) governs succession. Bolivia follows the domicile principle for personal law and lex rei sitae for immovable property.
Renvoi (反致): May Apply
Bolivian conflict rules refer immovable property to lex rei sitae. For property in Japan, this results in renvoi to Japanese law. Movable property follows the law of the decedent's domicile.
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. Bolivia Inheritance Law
- •Forced heirship (legítima): descendants and ascendants receive 4/5 of the estate as reserved share
- •Only 1/5 is freely disposable by will, making Bolivia one of the most restrictive forced heirship systems
- •Surviving spouse inherits alongside children in equal shares
- •Bolivia does not impose inheritance tax
Statutory Inheritance:
Spouse and children: spouse receives an equal share alongside children. If no children, spouse inherits alongside ascendants.
4. Required Documents
Declaratoria de Herederos
Bolivian court declaration of heirship.
Certificado de Nacimiento / Matrimonio
Bolivian birth and marriage certificates from SERECI (Servicio de Registro Cívico).
Apostille
Bolivia is a Hague Convention member (since 2018). Apostille from the Ministerio de Relaciones Exteriores.
Certified Japanese Translation
All Spanish-language documents translated into Japanese.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥800,000 |
| Lawyer (弁護士) | ¥300,000–¥600,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥40,000–¥120,000 |
6. Important Notes
- ⚠Bolivia does not impose inheritance tax; only Japanese inheritance tax applies
- ⚠Bolivian forced heirship is extremely strict — only 1/5 is freely disposable
- ⚠Bolivia joined the Hague Apostille Convention in 2018
- ⚠A significant Bolivian community exists in Japan, primarily in manufacturing regions
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Frequently Asked Questions
Does Bolivia have inheritance tax?
No. Bolivia does not impose inheritance tax. Only Japanese inheritance tax applies to Japan-located assets.
How strict is Bolivian forced heirship?
Extremely strict. Descendants and ascendants receive 4/5 of the estate as legítima. Only 1/5 is freely disposable, making Bolivia one of the most restrictive systems in the world.
Is Apostille available for Bolivian documents?
Yes, since 2018. Bolivia joined the Hague Apostille Convention. Apostille can be obtained from the Ministerio de Relaciones Exteriores.
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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.