Japan Inheritance Guide for Sri Lanka (スリランカ) Nationals
This guide explains how Japanese inheritance law and tax apply to Sri Lanka nationals living in or inheriting property from Japan. There are approximately approx. 12,000 Sri Lanka 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.
Sri Lanka has a pluralistic succession system: Roman-Dutch law, Kandyan law, Thesawalamai law, and Muslim law.
Renvoi (反致): Generally Does Not Apply
Sri Lankan conflict-of-law rules do not clearly provide for renvoi.
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. Sri Lanka Inheritance Law
- •Multiple legal systems based on ethnicity/religion/region
- •No inheritance tax in Sri Lanka (abolished in 2011)
Statutory Inheritance:
Varies by legal system. Under Roman-Dutch law: spouse and children. Under Muslim law: Quranic shares.
4. Required Documents
Birth Certificate
Sri Lankan Registrar General's Department.
Apostille
Sri Lanka is a Hague Convention member.
Certified Japanese Translation
Sinhala/Tamil/English documents translated.
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–¥120,000 |
6. Important Notes
- ⚠Sri Lanka abolished inheritance tax in 2011
- ⚠Multiple legal systems make applicable law complex
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Frequently Asked Questions
Does Sri Lanka have inheritance tax?
No. Sri Lanka abolished inheritance tax in 2011.
Sri Lanka 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.