Japan Inheritance Guide for India (インド) Nationals
This guide explains how Japanese inheritance law and tax apply to India nationals living in or inheriting property from Japan. There are approximately approx. 46,000 India 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.
India's succession law varies by religion: Hindu Succession Act, Indian Succession Act (Christians, Parsis), and Muslim Personal Law.
Renvoi (反致): Generally Does Not Apply
Indian conflict-of-law rules generally do not recognize renvoi in succession matters.
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 India that may provide relief from double taxation.
3. India Inheritance Law
- •Multiple succession laws based on religion
- •Hindu Succession Act: Class I heirs (widow, sons, daughters, mother) inherit equally
- •No inheritance tax in India (abolished in 1985)
Statutory Inheritance:
Under Hindu Succession Act: Class I heirs (mother, widow, sons, daughters) share equally. Under Muslim law: specific Quranic shares.
4. Required Documents
Legal Heir Certificate
Issued by Indian courts or revenue authorities.
Apostille
India is a Hague Convention member (since 2005).
Certified Japanese Translation
English/Hindi 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 | ¥30,000–¥100,000 |
6. Important Notes
- ⚠India abolished inheritance tax in 1985
- ⚠Succession law depends on the decedent's religion
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Frequently Asked Questions
Which Indian law applies?
It depends on the decedent's religion. Hindus follow the Hindu Succession Act, Muslims follow Muslim Personal Law, and Christians/Parsis follow the Indian Succession Act.
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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.