Japan Inheritance Guide for New Zealand (ニュージーランド) Nationals
This guide explains how Japanese inheritance law and tax apply to New Zealand nationals living in or inheriting property from Japan. There are approximately approx. 3,000 New Zealand 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.
New Zealand's Administration Act 1969 and Property (Relationships) Act 1976 govern succession. New Zealand follows common law principles with strong statutory protections for family members.
Renvoi (反致): May Apply
New Zealand 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, 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.
Japan has a tax treaty with New Zealand that may provide relief from double taxation.
3. New Zealand Inheritance Law
- •No forced heirship in the civil law sense, but the Family Protection Act 1955 allows family members to claim provision from the estate
- •Testamentary freedom exists but is limited by family protection claims
- •New Zealand does not impose estate or inheritance tax (abolished in 1992)
- •Relationship property is divided equally before estate distribution
Statutory Inheritance:
If spouse and children survive: spouse receives personal chattels plus $155,000, then 1/3 of the remainder; children share 2/3 of the remainder.
4. Required Documents
Grant of Probate / Letters of Administration
Issued by the New Zealand High Court.
Apostille
New Zealand is a Hague Convention member. Apostille from the Department of Internal Affairs.
Certified Japanese Translation
English documents translated into Japanese.
Death Certificate
New Zealand or Japanese death certificate.
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 | ¥20,000–¥50,000 |
6. Important Notes
- ⚠New Zealand abolished estate duty in 1992; only Japanese inheritance tax applies
- ⚠The Japan-New Zealand tax treaty provides double taxation relief
- ⚠English-language documentation simplifies the process significantly
- ⚠The Family Protection Act can override testamentary intentions in certain circumstances
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Frequently Asked Questions
Does New Zealand have inheritance tax?
No. New Zealand abolished estate and gift duties in 1992. Only Japanese inheritance tax applies.
Can a will be challenged under New Zealand law?
Yes. The Family Protection Act 1955 allows family members to claim adequate provision from the estate, even if excluded from the will. This is different from Japanese forced heirship (遺留分).
Which law applies for New Zealand nationals in Japan?
Under Japan's conflict of laws, New Zealand law applies as the national law. However, for immovable property in Japan, renvoi to Japanese law is likely since New Zealand follows lex rei sitae for real estate.
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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.