Japan Inheritance Guide for Mongolia (モンゴル) Nationals
This guide explains how Japanese inheritance law and tax apply to Mongolia nationals living in or inheriting property from Japan. There are approximately approx. 12,000 Mongolia 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.
Mongolia's Civil Code (2002) governs succession. Mongolia generally follows the nationality principle for personal law. Immovable property follows the law of the location of the property.
Renvoi (反致): May Apply
Mongolian private international law refers immovable property to lex rei sitae. For real estate in Japan, this results in renvoi to Japanese law.
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. Mongolia Inheritance Law
- •Forced heirship exists: minor children, disabled spouse, and disabled parents have a right to a mandatory share
- •First-order heirs are spouse, children, and parents
- •Mongolia does not impose inheritance tax
- •Influenced by Soviet-era civil law traditions, similar to Russian succession law
Statutory Inheritance:
First order: spouse, children, and parents inherit equally. Second order: siblings and grandparents.
4. Required Documents
Mongolian Civil Registry Certificate
Birth, marriage, and family relationship certificates from the General Authority for State Registration.
Apostille or Consular Authentication
Mongolia is a Hague Convention member (since 2009). Apostille is available.
Certified Japanese Translation
All Mongolian-language documents must be translated into Japanese by a certified translator.
National ID Card Copy
Mongolian national identification document.
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 | ¥80,000–¥200,000 |
6. Important Notes
- ⚠Mongolia does not have inheritance tax; only Japanese inheritance tax applies
- ⚠Japan and Mongolia do not have a tax treaty
- ⚠Mongolian nationals form one of the larger foreign communities in Japan, concentrated in manufacturing regions
- ⚠Finding certified Mongolian-Japanese translators can be challenging; plan extra time
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Frequently Asked Questions
Does Mongolia have inheritance tax?
No. Mongolia does not impose inheritance tax. Japanese inheritance tax applies to Japan-located assets and worldwide assets for unlimited taxpayers.
Which law applies to a Mongolian national who dies in Japan?
Under Japan's Act on General Rules for Application of Laws (Article 36), Mongolian law applies. However, for immovable property in Japan, Mongolian conflict rules refer to lex rei sitae, resulting in renvoi to Japanese law.
Is Apostille available for Mongolian documents?
Yes. Mongolia joined the Hague Apostille Convention in 2009. Apostille can be obtained from the Ministry of Foreign Affairs of Mongolia.
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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.