Japan Inheritance Guide for Mexico (メキシコ) Nationals
This guide explains how Japanese inheritance law and tax apply to Mexico nationals living in or inheriting property from Japan. There are approximately approx. 3,000 Mexico 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.
Mexican Federal Civil Code and state civil codes govern succession. Mexico follows the scission principle: immovable property follows the law of the location, movable property follows the law of the decedent's domicile.
Renvoi (反致): May Apply
Mexican conflict of laws rules refer immovable property to lex rei sitae. For real estate in Japan, this results in renvoi to Japanese law. Movable property follows the law of the decedent's domicile.
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. Mexico Inheritance Law
- •Forced heirship exists: dependants (minor children, disabled spouse, ascendants) have a right to alimentos (maintenance) from the estate
- •Testamentary freedom is broad, subject to the obligation to provide alimentos to dependants
- •Mexico does not impose federal inheritance tax (abolished in 1961); some states may impose transfer taxes
- •Succession law varies by state; each of Mexico's 32 states has its own Civil Code
Statutory Inheritance:
Spouse and children: spouse receives a child's share (equal portion). If spouse has separate property exceeding a child's share, spouse's portion is reduced. Ascendants inherit if no descendants.
4. Required Documents
Acta de Defunción
Mexican death certificate from the Registro Civil.
Acta de Nacimiento / Matrimonio
Birth and marriage certificates from the Registro Civil.
Apostille
Mexico is a Hague Convention member. Apostille from state government offices (Secretaría de Gobierno).
Certified Japanese Translation
All Spanish-language documents must be 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 & Apostille | ¥40,000–¥120,000 |
6. Important Notes
- ⚠Mexico abolished federal inheritance tax in 1961; only Japanese inheritance tax applies for Japan-located assets
- ⚠Mexican succession law varies by state; the applicable state code depends on the decedent's domicile or property location
- ⚠Japan and Mexico do not have a specific inheritance tax treaty, but a general tax treaty exists
- ⚠Community property (sociedad conyugal) or separate property (separación de bienes) depends on the marriage contract
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Frequently Asked Questions
Does Mexico have inheritance tax?
No federal inheritance tax. Mexico abolished it in 1961. Some states may impose small transfer taxes on inherited property. Japanese inheritance tax applies to Japan-located assets.
Which Mexican state law applies?
It depends on the decedent's last domicile in Mexico or, for immovable property, the state where the property is located. Each of Mexico's 32 states has its own civil code with succession provisions.
Is there forced heirship under Mexican law?
Mexico has a form of forced heirship through the alimentos obligation: the estate must provide maintenance to dependant minor children, disabled spouse, and ascendants, even if the will says otherwise.
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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.