Japan Inheritance Guide for Ghana (ガーナ) Nationals
This guide explains how Japanese inheritance law and tax apply to Ghana nationals living in or inheriting property from Japan. There are approximately approx. 4,000 Ghana 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.
Ghana's Intestate Succession Law (PNDC Law 111, 1985) governs intestate succession. Wills are governed by the Wills Act (1971). Customary law also plays a significant role alongside statutory law.
Renvoi (反致): May Apply
Ghana follows common law conflict rules inherited from English law: immovable property follows lex rei sitae, movable property follows the law of the decedent's domicile. For Japan-located property, renvoi to Japanese law 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.
3. Ghana Inheritance Law
- •PNDC Law 111 provides statutory distribution overriding customary law for intestate succession
- •Surviving spouse and children receive specific portions; customary heir also receives a share
- •Testamentary freedom exists under the Wills Act, but subject to family maintenance provisions
- •Ghana does not impose inheritance tax (gift tax exists at 15%)
Statutory Inheritance:
Under PNDC Law 111: spouse receives household chattels and a portion; children receive a portion; customary family receives a share. Specific fractions depend on the composition of surviving family.
4. Required Documents
Letters of Administration / Grant of Probate
Issued by a Ghanaian High Court.
Birth/Marriage Certificate
Issued by Ghana's Births and Deaths Registry.
Apostille
Ghana joined the Hague Apostille Convention in 2023. Apostille is now available.
Certified Japanese Translation
English-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 & Authentication | ¥40,000–¥120,000 |
6. Important Notes
- ⚠Ghana does not impose inheritance tax; only Japanese inheritance tax applies
- ⚠Customary law may affect inheritance even when statutory law applies
- ⚠Ghana recently joined the Hague Apostille Convention (2023), simplifying document authentication
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Frequently Asked Questions
Does Ghana have inheritance tax?
No. Ghana does not have inheritance tax. A 15% gift tax exists for inter vivos transfers. Japanese inheritance tax applies to Japan-located assets.
Does customary law affect inheritance for Ghanaians in Japan?
Potentially. If Ghanaian law applies as the national law, customary law may be relevant. However, if renvoi results in Japanese law applying (especially for property in Japan), Japanese inheritance rules would govern.
Can Ghanaian documents be Apostilled?
Yes, since 2023. Ghana joined the Hague Apostille Convention, making document authentication simpler than the previous consular legalization process.
Ghana 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.