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.
Treaty Protection: The Japan-US Estate Tax Treaty (日米相続税条約, 1954/2004 protocol) specifically covers inheritance/estate tax, providing foreign tax credit relief.
Tax Treaty Details: United States & Japan
Japan-US Estate Tax Treaty (日米相続税条約, 1954/2004 protocol)
One of only two countries with a dedicated inheritance/estate tax treaty with Japan (the other is unknown). Provides foreign tax credit mechanism specifically for estate/inheritance tax. US citizens are subject to estate tax on worldwide assets regardless of residence.
Key Provisions:
- •Article 4: Situs rules for different asset types (real property taxed where located)
- •Article 6: Foreign tax credit — tax paid in one country credited against tax in the other
- •Article 8: Non-discrimination provisions
- •US estate tax exemption ~$13.6M (2026) — most estates exempt from US tax
- •Japan basic deduction: ¥30M + ¥6M × number of heirs
United States Domestic Inheritance Tax
US federal estate tax applies to estates exceeding ~$13.6 million (2026). Rates range from 18% to 40%. Some states impose additional estate or inheritance taxes (e.g., New York, New Jersey, Maryland).
Note: Japanese inheritance tax applies to property in Japan regardless of United States's domestic tax regime. If both countries impose tax, relief is available through the bilateral tax treaty and/or Japan's domestic foreign tax credit (相続税法第20条の2).
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.