Japan Inheritance Guide for Thailand (タイ) Nationals
This guide explains how Japanese inheritance law and tax apply to Thailand nationals living in or inheriting property from Japan. There are approximately approx. 54,000 Thailand 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.
Thailand's Civil and Commercial Code (Book VI) governs succession. Thai law applies to Thai nationals.
Renvoi (反致): Generally Does Not Apply
Thai conflict-of-law rules apply the national law of the decedent without 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.
Japan has a tax treaty with Thailand that may provide relief from double taxation.
3. Thailand Inheritance Law
- •Six classes of statutory heirs
- •Surviving spouse inherits alongside statutory heirs with specific rules
- •Thailand introduced inheritance tax in 2016 (10% above ฿100M)
- •Community property (Sin Somros) during marriage
Statutory Inheritance:
Six classes: (1) descendants, (2) parents, (3) full siblings, (4) half siblings, (5) grandparents, (6) uncles/aunts. Higher class excludes lower class.
4. Required Documents
Thai House Registration (ทะเบียนบ้าน)
Thai household registration proving family relationships.
Thai Embassy Authentication
Thailand is a Hague Convention member (since 2023). Apostille is available.
Certified Japanese Translation
Thai 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 & Authentication | ¥30,000–¥120,000 |
6. Important Notes
- ⚠Thailand introduced inheritance tax in 2016 for estates exceeding ฿100 million (~¥400M)
- ⚠Thailand joined the Hague Apostille Convention in 2023
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Frequently Asked Questions
Does Thailand have inheritance tax?
Yes, since 2016. A 10% tax applies to inherited assets exceeding ฿100 million (~¥400 million). For most estates, the threshold is high enough that Thai inheritance tax does not apply.
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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.