Japan Inheritance Guide for Myanmar (ミャンマー) Nationals

This guide explains how Japanese inheritance law and tax apply to Myanmar nationals living in or inheriting property from Japan. There are approximately approx. 47,000 Myanmar nationals residing in Japan.

Get a quick estimate of your inheritance tax

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.

Myanmar's succession law varies by religion: Buddhist, Christian, Hindu, and Islamic laws apply differently.

Renvoi (反致): Generally Does Not Apply

Myanmar does not have a well-developed renvoi framework.

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. Myanmar Inheritance Law

  • Buddhist Succession Act applies to Buddhists
  • Surviving spouse and children are primary heirs
  • No inheritance tax in Myanmar

Statutory Inheritance:

Under Buddhist law, surviving spouse and children inherit. Sons and daughters inherit equally.

4. Required Documents

National Registration Card

Myanmar national ID.

¥3,000–¥10,000

Consular Authentication

Myanmar is not a Hague Convention member. Consular legalization required.

¥5,000–¥20,000

Certified Japanese Translation

Burmese documents translated into Japanese.

¥10,000–¥35,000 per document

5. Professional Fees

ProfessionalFee 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¥50,000–¥200,000

6. Important Notes

  • Myanmar does not have inheritance tax
  • Political situation may affect document availability
Tax Treaty: NoSocial Security Agreement: No

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Frequently Asked Questions

Can Myanmar citizens inherit property in Japan?

Yes. Foreign nationals can inherit property in Japan regardless of nationality. Japanese inheritance tax applies based on the location of assets and the tax residency status of the decedent/heir.

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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.