Japan Inheritance Guide for Romania (ルーマニア) Nationals
This guide explains how Japanese inheritance law and tax apply to Romania nationals living in or inheriting property from Japan. There are approximately approx. 3,000 Romania 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.
Romanian Civil Code (Noul Cod Civil, 2011) governs succession. As an EU member, Romania 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. However, for non-EU situations (e.g., assets in Japan), Romanian conflict rules 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.
Japan has a tax treaty with Romania that may provide relief from double taxation.
3. Romania Inheritance Law
- •Forced heirship (rezerva succesorală): descendants receive 1/2, surviving spouse receives 1/4, and parents receive 1/2 (reduced if concurrent with other heirs)
- •The freely disposable portion (cotitatea disponibilă) depends on the number and class of forced heirs
- •Romania does not impose inheritance tax (abolished in 2017 for close relatives; others pay transfer taxes)
- •Community property (comunitatea de bunuri) is the default matrimonial regime
Statutory Inheritance:
Spouse and children: spouse receives 1/4, children share 3/4 equally. Spouse alone: entire estate. Children alone: equal shares.
4. Required Documents
Certificat de Moștenitor
Romanian certificate of inheritance issued by a notary or court.
Certificat de Naștere / Căsătorie
Romanian birth and marriage certificates.
Apostille
Romania is a Hague Convention member. Apostille from the Tribunalul (tribunal) or Judecătoria (local court).
Certified Japanese Translation
All Romanian-language documents must be 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 & Apostille | ¥60,000–¥150,000 |
6. Important Notes
- ⚠Romania effectively abolished inheritance tax for close relatives; transfers to unrelated parties may be subject to transfer taxes
- ⚠The Japan-Romania tax treaty provides double taxation relief
- ⚠Romania's 2011 Civil Code significantly modernized succession law
- ⚠EU Succession Regulation (Brussels IV) applies for intra-EU matters
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Frequently Asked Questions
Does Romania have inheritance tax?
Effectively no for close relatives (abolished in 2017). A small transfer tax may apply to transfers between unrelated parties. Japanese inheritance tax applies separately.
Which law applies — Romanian or Japanese?
Under Japan's conflict of laws, Romanian law applies as the national law. Under Brussels IV, Romania would apply the law of habitual residence. For property in Japan, renvoi to Japanese law is likely.
Can a Romanian notarial inheritance certificate be used in Japan?
Yes. A Certificat de Moștenitor with Apostille and certified Japanese translation can serve as proof of heir status for Japanese procedures.
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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.