Japan Inheritance Guide for China (中国) Nationals
This guide explains how Japanese inheritance law and tax apply to China nationals living in or inheriting property from Japan. There are approximately approx. 790,000 China 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.
China's Succession Law applies. Under Chinese law, movable property follows the law of the decedent's habitual residence, and immovable property follows the law of the location of the property (lex rei sitae).
Renvoi (反致): May Apply
Renvoi is recognized. For immovable property in Japan, Japanese inheritance law applies. For movable property, the law of the decedent's habitual residence applies.
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.
Japan has a tax treaty with China that may provide relief from double taxation.
3. China Inheritance Law
- •Forced heirship (必留分) exists, similar to Japan's system
- •Surviving spouse, children, and parents are first-order heirs
- •Property regime: community property system during marriage
- •No inheritance tax in China (abolished in 1950s)
Statutory Inheritance:
First order: spouse, children, parents (equal shares). Second order: siblings, grandparents.
4. Required Documents
Notarized Family Relationship Certificate
Issued by a Chinese notary office. Must prove the heir relationship with the decedent.
Apostille or Authentication
Chinese documents must be authenticated by the Chinese embassy/consulate in Japan, or via the Hague Apostille process.
Certified Japanese Translation
All Chinese-language documents must be translated into Japanese by a certified translator.
Residence Certificate (住民票)
If the heir resides in Japan. Obtainable from the local municipal office.
Death Certificate
Japanese death certificate if the decedent passed away in Japan.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥1,000,000 |
| Lawyer (弁護士) | ¥300,000–¥800,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Authentication | ¥50,000–¥150,000 |
6. Important Notes
- ⚠China does not have an inheritance tax, but Japan taxes worldwide assets for unlimited taxpayers
- ⚠Chinese nationals living in Japan for 10+ years are treated as unlimited taxpayers
- ⚠Dual nationality is not recognized by China
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Frequently Asked Questions
Do Chinese nationals pay inheritance tax in Japan?
Yes. If the decedent or heir has a domicile in Japan, Japanese inheritance tax applies. For Chinese nationals who have lived in Japan for more than 10 years, all worldwide assets are subject to Japanese inheritance tax (unlimited tax obligation).
Which law governs inheritance for a Chinese national who dies in Japan?
Under Japan's Act on General Rules for Application of Laws (Article 36), the decedent's national law (Chinese law) applies. However, Chinese law refers immovable property back to the law where the property is located (renvoi), so Japanese law may apply to real estate in Japan.
Can I use a Chinese will for inheritance in Japan?
A Chinese will may be valid in Japan if it meets the formal requirements under Chinese law or the Hague Convention on the Conflicts of Laws Relating to the Form of Testamentary Dispositions.
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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.