Japan Inheritance Guide for South Korea (韓国) Nationals
This guide explains how Japanese inheritance law and tax apply to South Korea nationals living in or inheriting property from Japan. There are approximately approx. 410,000 South Korea 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.
South Korea's Civil Code (Book V: Succession) applies. Korean inheritance law provides for statutory shares and a forced heirship system.
Renvoi (反致): May Apply
Korean Private International Law refers inheritance to the decedent's national law. Renvoi may result in Japanese law applying in certain cases.
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 South Korea that may provide relief from double taxation.
3. South Korea Inheritance Law
- •Forced heirship (유류분) system similar to Japan
- •Surviving spouse receives 1.5× share of child's portion
- •South Korea has its own inheritance tax (10–50%)
- •Joint succession of debts by heirs
Statutory Inheritance:
Spouse receives 1.5× share. Children share equally. If no children, spouse and parents.
4. Required Documents
Korean Family Register (가족관계증명서)
Obtainable from Korean consulate in Japan or via online Korean government service.
Basic Certificate (기본증명서)
Proves identity and registration details of the person.
Apostille
Korea is a Hague Apostille Convention member. Korean documents can be apostilled.
Certified Japanese Translation
All Korean documents need certified Japanese translation.
Seal Registration Certificate (印鑑証明)
If the heir has registered a seal with a Japanese municipal office.
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 | ¥30,000–¥100,000 |
6. Important Notes
- ⚠Korean Family Register (戸籍) system is similar to Japan's, making documentation relatively straightforward
- ⚠South Korea also imposes inheritance tax — potential double taxation (mitigated by tax treaty)
- ⚠Special Permanent Residents (特別永住者) of Korean origin have streamlined procedures
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Frequently Asked Questions
Is there double taxation for Korean nationals?
Japan and South Korea have a tax treaty that provides relief from double taxation. Inheritance tax paid in one country can be credited against tax owed in the other.
Can Special Permanent Residents use simplified procedures?
Yes. Special Permanent Residents (特別永住者) of Korean descent can often use simplified documentation procedures, as they may have Japanese-style family registers.
South Korea Guides by City
Guides for Other Nationalities
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.