Japan Inheritance Guide for Vietnam (ベトナム) Nationals
This guide explains how Japanese inheritance law and tax apply to Vietnam nationals living in or inheriting property from Japan. There are approximately approx. 520,000 Vietnam 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.
Vietnam's Civil Code (2015) applies. Vietnamese law distinguishes between movable and immovable property for inheritance purposes.
Renvoi (反致): Generally Does Not Apply
Vietnamese private international law generally does not recognize renvoi for succession matters. Vietnamese succession law applies directly.
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. Vietnam Inheritance Law
- •Three orders of heirs under statutory succession
- •Surviving spouse, children, and parents are first-order heirs (equal shares)
- •Forced heirship exists — minimum 2/3 of statutory share
- •No inheritance tax in Vietnam (abolished in 2009)
Statutory Inheritance:
First order: spouse, biological/adopted children, biological/adoptive parents (equal shares). Second order: grandparents, siblings. Third order: great-grandparents, uncles/aunts, cousins.
4. Required Documents
Birth Certificate / Family Registration
Vietnamese birth certificate or household registration book (Sổ hộ khẩu).
Vietnamese Consular Authentication
Documents must be authenticated by the Vietnamese embassy/consulate in Japan.
Certified Japanese Translation
Vietnamese documents must be translated by a certified translator.
Affidavit (宣誓供述書)
A sworn statement about family relationships, notarized at the Vietnamese consulate or a Japanese notary.
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥300,000–¥800,000 |
| Lawyer (弁護士) | ¥300,000–¥800,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Authentication | ¥50,000–¥200,000 |
6. Important Notes
- ⚠Vietnam does not have inheritance tax, but Japan still taxes worldwide assets for unlimited taxpayers
- ⚠Vietnamese documents often require consular authentication (not Apostille — Vietnam is not a Hague Convention member as of 2026)
- ⚠Technical intern trainees (技能実習生) may have limited documentation available
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Frequently Asked Questions
What happens if a Vietnamese national dies in Japan without a will?
Vietnamese statutory succession law applies under Japan's conflict-of-law rules. First-order heirs (spouse, children, parents) inherit in equal shares.
Is Apostille available for Vietnamese documents?
As of 2026, Vietnam is not a member of the Hague Apostille Convention. Documents must be authenticated through the Vietnamese embassy/consulate (consular legalization).
Vietnam 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.