Japan Inheritance Guide for Cambodia (カンボジア) Nationals
This guide explains how Japanese inheritance law and tax apply to Cambodia nationals living in or inheriting property from Japan. There are approximately approx. 21,000 Cambodia 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.
Cambodia's Civil Code (2007/2011) governs succession.
Renvoi (反致): Generally Does Not Apply
Cambodia's private international law framework is still developing.
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. Cambodia Inheritance Law
- •Spouse and children are primary heirs
- •Forced heirship exists
- •No inheritance tax in Cambodia
Statutory Inheritance:
Surviving spouse and children inherit equally.
4. Required Documents
Cambodian Family Book
Household registration document.
Consular Authentication
Cambodia is not a Hague Convention member. Consular legalization required.
Certified Japanese Translation
Khmer documents translated.
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 & Authentication | ¥50,000–¥200,000 |
6. Important Notes
- ⚠Cambodia does not have inheritance tax
- ⚠Consular legalization (not Apostille) required
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Frequently Asked Questions
Does Cambodia have inheritance tax?
No. Cambodia does not impose inheritance tax.
Cambodia 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.