Japan Inheritance Guide for Philippines (フィリピン) Nationals
This guide explains how Japanese inheritance law and tax apply to Philippines nationals living in or inheriting property from Japan. There are approximately approx. 320,000 Philippines 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.
The Civil Code of the Philippines applies. Philippine inheritance law provides strong forced heirship protections (legitime).
Renvoi (反致): May Apply
Philippine law refers succession of personal property to the national law of the decedent. For real property in Japan, renvoi may result in Japanese law applying.
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 Philippines that may provide relief from double taxation.
3. Philippines Inheritance Law
- •Strong forced heirship (legitime) — compulsory heirs cannot be disinherited without cause
- •Compulsory heirs: legitimate children, surviving spouse, parents/ascendants
- •Free portion varies (1/4 to 1/2 of estate depending on heirs)
- •Philippines has its own estate tax (6% flat rate above ₱5M exemption)
Statutory Inheritance:
Compulsory heirs receive the 'legitime' (reserved portion). Spouse and children are primary compulsory heirs sharing equally in the legitime.
4. Required Documents
PSA Birth Certificate
Philippine Statistics Authority (PSA) issued birth certificate.
PSA Marriage Certificate
If applicable, to prove spousal relationship.
Apostille
Philippines is a Hague Convention member. PSA documents can be apostilled.
Certified Japanese Translation
English/Filipino documents translated into Japanese.
Affidavit of Heirship
Notarized statement identifying all legal heirs. Available from Philippine consulate.
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
- ⚠Philippine estate tax is a flat 6% on net estate exceeding ₱5,000,000
- ⚠Philippine consulates in Japan are well-equipped for inheritance documentation
- ⚠Many Filipino residents in Japan are on spouse visas — consider spousal deduction
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Frequently Asked Questions
Can a Filipino heir inherit property in Japan?
Yes. Foreign nationals can inherit property in Japan. However, the inheritance procedure requires proper documentation authenticated by the Philippine consulate or with an Apostille.
What is the 'legitime' in Philippine law?
The legitime is the reserved portion of the estate that compulsory heirs (spouse, children, parents) are legally entitled to receive. It cannot be disposed of by will.
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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.