Japan Inheritance Guide for Taiwan (台湾) Nationals
This guide explains how Japanese inheritance law and tax apply to Taiwan nationals living in or inheriting property from Japan. There are approximately approx. 52,000 Taiwan 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.
Taiwan's Civil Code (Book V: Succession) governs inheritance. Similar structure to Japanese civil code.
Renvoi (反致): May Apply
Taiwan's conflict-of-law rules may result in renvoi to Japanese law for property located in Japan.
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. Taiwan Inheritance Law
- •Forced heirship (特留分) system very similar to Japan
- •Four orders of heirs: lineal descendants, parents, siblings, grandparents
- •Taiwan has inheritance tax (10–20%, exemption NT$13.33M)
Statutory Inheritance:
Surviving spouse plus the applicable order of heirs. Spouse receives 1/2 to full estate depending on which order of heirs exists.
4. Required Documents
Taiwan Household Registration (戶籍謄本)
Taiwan's family register system is similar to Japan's.
Taiwan Economic and Cultural Office Authentication
Since Japan does not have diplomatic relations with Taiwan, documents are authenticated through TECO.
Certified Japanese Translation
Chinese documents 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 | ¥30,000–¥80,000 |
6. Important Notes
- ⚠Taiwan's household registration system is very similar to Japan's, making documentation relatively easy
- ⚠Taiwan has its own inheritance tax (10–20%)
- ⚠Japan and Taiwan do not have formal diplomatic relations — handled through TECO
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Frequently Asked Questions
Is there a tax treaty between Japan and Taiwan?
There is no formal tax treaty due to the lack of diplomatic relations. However, Japan and Taiwan have a de facto arrangement for tax relief through their respective economic offices.
Taiwan 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.