Japan Inheritance Guide for Portugal (ポルトガル) Nationals
This guide explains how Japanese inheritance law and tax apply to Portugal nationals living in or inheriting property from Japan. There are approximately approx. 2,000 Portugal 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.
Portuguese Civil Code (Código Civil) governs succession. As an EU member, Portugal applies the EU Succession Regulation (Brussels IV): the law of habitual residence applies by default, with the option to choose national law.
Renvoi (反致): May Apply
Under Brussels IV, renvoi is generally excluded for intra-EU cases. For non-EU situations (assets in Japan), Portuguese conflict of laws rules under the Civil Code may refer to lex rei sitae for immovable property, 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. Portugal Inheritance Law
- •Strong forced heirship (legítima): spouse and descendants collectively receive 2/3 of the estate; only 1/3 is freely disposable
- •Surviving spouse is a forced heir alongside descendants (added by modern reforms)
- •Portugal imposes stamp duty (Imposto do Selo) at 10% on inheritance (close relatives are exempt)
- •Community of acquired property (comunhão de adquiridos) is the default matrimonial regime
Statutory Inheritance:
Spouse and children: share the estate in equal parts. Spouse alone: entire estate. Children alone: equal shares. The legítima ensures 2/3 goes to forced heirs.
4. Required Documents
Habilitação de Herdeiros
Portuguese notarial deed or court declaration establishing heir status.
Certidão de Nascimento / Casamento
Portuguese birth and marriage certificates from the Conservatória do Registo Civil.
Apostille
Portugal is a Hague Convention member. Apostille from the Procuradoria-Geral da República.
Certified Japanese Translation
All Portuguese-language documents translated into Japanese.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥1,000,000 |
| Lawyer (弁護士) | ¥400,000–¥800,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥50,000–¥130,000 |
6. Important Notes
- ⚠Portugal does not have a traditional inheritance tax, but imposes stamp duty (Imposto do Selo) at 10% on inherited assets; spouses, descendants, and ascendants are exempt
- ⚠Portuguese forced heirship is strong: 2/3 of the estate is reserved for forced heirs (spouse, descendants, ascendants)
- ⚠Japan and Portugal do not have a specific bilateral tax treaty covering inheritance
- ⚠EU Succession Regulation (Brussels IV) applies for intra-EU cases
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Frequently Asked Questions
Does Portugal have inheritance tax?
Portugal abolished traditional inheritance tax in 2004 but imposes Imposto do Selo (stamp duty) at 10% on inherited assets. Spouses, children, parents, and grandchildren are fully exempt. Only non-exempt beneficiaries pay the 10% rate.
How strict is Portuguese forced heirship?
Very strict. The legítima reserves 2/3 of the estate for forced heirs (spouse, descendants, ascendants). Only 1/3 is freely disposable by will. This cannot be overridden by the testator.
Which law applies to a Portuguese national in Japan?
Under Japan's conflict of laws, Portuguese law applies as the national law. Under Brussels IV, Portugal would apply the law of habitual residence. For property in Japan, renvoi to Japanese law is likely through lex rei sitae for immovable property.
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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.