Japan Inheritance Guide for Malaysia (マレーシア) Nationals
This guide explains how Japanese inheritance law and tax apply to Malaysia nationals living in or inheriting property from Japan. There are approximately approx. 10,000 Malaysia 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.
Malaysian succession law follows a dual system: the Distribution Act 1958 applies to non-Muslims; Sharia law applies to Muslims. Malaysia follows common law conflict rules inherited from English law.
Renvoi (反致): May Apply
Malaysia follows English common law conflict rules: immovable property follows lex rei sitae, movable property follows the law of the decedent's domicile. For real estate in Japan, 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.
Japan has a tax treaty with Malaysia that may provide relief from double taxation.
3. Malaysia Inheritance Law
- •No forced heirship for non-Muslims under the Distribution Act 1958; testamentary freedom exists
- •For Muslims: mandatory Islamic inheritance shares (faraid) apply under Sharia law
- •Malaysia does not impose inheritance or estate tax (abolished in 1991)
- •Dual court system: civil courts for non-Muslims, Sharia courts for Muslims regarding family and succession matters
Statutory Inheritance:
Non-Muslims: spouse receives 1/3, children receive 2/3 (if both survive). If only spouse, spouse takes all. Muslims: Quranic shares apply (faraid).
4. Required Documents
Grant of Probate / Letters of Administration
Issued by Malaysian High Court (non-Muslims) or Sharia Court (Muslims).
MyKad / National ID
Malaysian national identity card showing personal details.
Apostille
Malaysia is a Hague Convention member (since 2023). Apostille is now available.
Certified Japanese Translation
Malay/English 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
- ⚠Malaysia abolished estate duty in 1991; only Japanese inheritance tax applies
- ⚠The Japan-Malaysia tax treaty provides double taxation relief for income but limited inheritance coverage
- ⚠Muslim Malaysians are subject to Sharia inheritance law (faraid), which may differ significantly from Japan's system
- ⚠Malaysia joined the Hague Apostille Convention in 2023
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Frequently Asked Questions
Does Malaysia have inheritance tax?
No. Malaysia abolished estate duty in 1991. Only Japanese inheritance tax applies to Japan-located assets.
Does Islamic law apply to Malaysian Muslim heirs?
If Malaysian law applies as the national law, Islamic inheritance shares (faraid) would apply to Muslim decedents. Japanese courts may apply these rules, subject to public policy considerations.
Is Apostille available for Malaysian documents?
Yes, since 2023. Malaysia joined the Hague Apostille Convention, making document authentication for Japanese procedures much simpler.
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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.