Japan Inheritance Guide for United States (米国) Nationals
This guide explains how Japanese inheritance law and tax apply to United States nationals living in or inheriting property from Japan. There are approximately approx. 60,000 United States 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.
US inheritance law varies by state. Most states follow the Uniform Probate Code or common law principles. The US uses a domicile-based system.
Renvoi (反致): May Apply
US law generally refers succession of movable property to the law of the decedent's domicile and immovable property to lex rei sitae. If domiciled in Japan, renvoi leads 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 United States that may provide relief from double taxation.
3. United States Inheritance Law
- •No federal forced heirship (except Louisiana follows civil law)
- •Freedom of testamentary disposition is the general rule
- •Federal estate tax applies to estates exceeding ~$13.6M (2026)
- •State-level estate/inheritance taxes may also apply
Statutory Inheritance:
Varies by state. Typically, surviving spouse receives 1/3 to 1/2, remainder to children. Community property states differ.
4. Required Documents
Death Certificate
US-issued or Japanese-issued death certificate.
Apostille
US is a Hague Convention member. Documents can be apostilled by the Secretary of State.
Certified Japanese Translation
English documents translated into Japanese.
Affidavit of Heirship
Notarized statement identifying heirs, available from US consulate.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,500,000 |
| Lawyer (弁護士) | ¥500,000–¥1,500,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation | ¥30,000–¥80,000 |
6. Important Notes
- ⚠US estate tax has a high exemption (~$13.6M in 2026) so most estates are exempt
- ⚠Japan-US tax treaty provides foreign tax credit to avoid double taxation
- ⚠US citizens are taxed on worldwide income regardless of residence
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Frequently Asked Questions
Are US citizens subject to both US estate tax and Japanese inheritance tax?
Potentially yes, but the Japan-US Tax Treaty provides a foreign tax credit mechanism to prevent double taxation. Consult a tax professional experienced in international tax.
Which state's law applies?
The law of the state where the decedent was domiciled generally governs succession of personal property. For real property, the law of the state (or country) where the property is located applies.
United States 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.