Japan Inheritance Guide for Peru (ペルー) Nationals
This guide explains how Japanese inheritance law and tax apply to Peru nationals living in or inheriting property from Japan. There are approximately approx. 48,000 Peru 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.
Peru's Civil Code governs succession. Peruvian law provides for forced heirship (legítima).
Renvoi (反致): May Apply
Peruvian private international law refers succession to the law of the decedent's last domicile, potentially resulting 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. Peru Inheritance Law
- •Forced heirship: 2/3 of estate reserved for necessary heirs
- •Necessary heirs: descendants, ascendants, surviving spouse
- •No inheritance tax in Peru
Statutory Inheritance:
Descendants and spouse inherit first (equal shares). 2/3 is the reserved portion (legítima).
4. Required Documents
RENIEC Birth Certificate
Peruvian national registry birth certificate.
Apostille
Peru is a Hague Convention member.
Certified Japanese Translation
Spanish 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 | ¥30,000–¥100,000 |
6. Important Notes
- ⚠Peru does not have inheritance tax
- ⚠Many Peruvians in Japan are of Japanese descent (日系ペルー人)
- ⚠Renvoi to Japanese law is common for Peru-domiciled-in-Japan cases
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Frequently Asked Questions
Does Peru have inheritance tax?
No. Peru does not impose inheritance tax. Japanese inheritance tax applies based on the tax residency status of the parties.
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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.