When a Parent Who Lived in the Philippines Dies Leaving Assets in Japan

Some people once worked in Japan or owned real estate there. For these reasons, a Filipino national who lived in the Philippines may die while leaving assets in Japan. The heirs are also in the Philippines. Only the assets are in Japan.

There are two points to keep in mind. Philippine law determines who the heirs are. The full picture of the assets in Japan must also be identified from the Philippines.

Key Points of This Article

• The governing law is Philippine law. Because Article 16 of the Philippine Civil Code provides that succession is governed by the national law of the decedent, renvoi to Japanese law does not arise.
• Article 16 of the Philippine Civil Code provides that the national law applies regardless of whether the property is movable or immovable, so the applicable law does not split according to the type of asset. Both real estate and deposits in Japan are determined under Philippine law.
• Under Philippine law, illegitimate children are also heirs, while siblings are not compulsory heirs.
• If the decedent is Muslim, Muslim personal law, rather than the Philippine Civil Code, applies.
• To identify assets in Japan, the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, can be used.

1. The Governing Law Is Philippine Law and Does Not Split

Under Article 36 of Japan’s Act on General Rules for Application of Laws, Philippine law applies when the decedent was a Filipino national.

Article 16 of the Philippine Civil Code provides that the national law of the decedent applies to succession regardless of whether the property is movable or immovable. Renvoi to Japanese law does not arise, and all assets in Japan are determined under Philippine law.

In some countries, the applicable law differs by type of property: the law of the location applies to real estate, while another law applies to movable property. Philippine law has no such division. Because the determination is unified, the overall outlook is easier to assess.

2. Scope of the Heirs

Article 887 of the Philippine Civil Code lists the following as compulsory heirs, who cannot be deprived of their inheritance even by a will:

• Legitimate children and their descendants
• In the absence of legitimate children, the legitimate parents and other ascendants
• The surviving spouse
• Acknowledged illegitimate children and illegitimate children by legal fiction
• Other illegitimate children

The children and spouse are both heirs. Illegitimate children are also heirs, while siblings are not compulsory heirs. If the heirs are narrowed based on the usual understanding of the Japanese Civil Code, someone who should participate may be omitted.

When dealing with a Japanese Legal Affairs Bureau or financial institution, the provisions of Philippine law and their Japanese translations must be submitted and explained.

The content of Philippine law may be amended. For actual application, the provisions in force at that time must be confirmed.

3. A Different Law Applies to Muslims

The Philippines is a country where the law applicable to personal status differs according to the religion professed. If the decedent is Muslim, Muslim personal law, rather than the Philippine Civil Code, applies, and the rules of succession differ significantly. The decedent’s faith is an issue that must be confirmed.

4. Confirming the Heirs

The Philippines has no system equivalent to a family register. Inheritance relationships are proved by combining individual certificates issued by the Philippine Statistics Authority (PSA).

• Birth Certificate
• Marriage Certificate
• Death Certificate
• Certificate of No Marriage Record (CENOMAR)

Confirming whether there are illegitimate children requires tracing birth certificates individually.

If the decedent previously lived in Japan, records may also remain on the Japanese side. A removed resident record and the original foreign resident registration card kept by the Immigration Services Agency can serve as materials.

Because the decedent was a foreign national and had no Japanese family register, the List of Legal Inheritance Information cannot be used.

5. Identifying Assets in Japan

When the decedent was in the Philippines, the heirs may not know the full extent of the assets in Japan. They may be unable to check mail or know which banks held accounts.

Under the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, the Legal Affairs Bureau can be asked in one inquiry where across Japan the decedent owned real estate, and a certificate can be issued. The owner of the real estate or an heir may request it, at any Legal Affairs Bureau nationwide, in person, by mail, or online.

Unregistered buildings, or real estate whose registered address or name does not match the current situation, may not be recorded.

6. Signatures of Heirs in the Philippines

If the heir is a Filipino national residing in the Philippines, they sign before a Notary Public in the Philippines and obtain notarization. In the Philippines, lawyers serve as notaries public.

Japanese Legal Affairs Bureaus and financial institutions generally accept a notarial certificate with a Japanese translation attached, and situations in which an apostille is also required are limited. If one is needed, it can be issued by the Philippine Department of Foreign Affairs (DFA).

7. Filing Deadlines Differ Between Japan and the Philippines

Even when both the decedent and the heirs are Filipino nationals residing in the Philippines, assets located in Japan are subject to Japanese inheritance tax. The basic exemption is 30 million yen＋6 million yen×the number of statutory heirs, and the filing deadline is 10 months from the day after the date the death became known.

The Philippines has an Estate Tax, generally imposed at a rate of 6% on the net estate. The deductions differ according to the decedent’s attributes. The filing deadline also differs from Japan’s.

Because the deadlines differ in the two countries, they must be managed separately. A tax accountant must confirm any adjustment for double taxation.

8. After Inheriting Real Estate

When real estate in Japan is inherited, even after completing inheritance registration (mandatory within 3 years from the date the acquisition became known), payment of fixed asset tax, building management, and responses to neighbors continue.

In addition, registration of changes to an address or other information has been mandatory since April 1, 2026. When an owner changes their address or name, they must register the change within 2 years from the date of the change; failure to do so without a justifiable reason is subject to a non-criminal fine of up to 50,000 yen. Even if the address or other information was changed before April 1, 2026, the change must be registered by March 31, 2028.

9. Estimated Time

The overall guideline is 8 months to 1 year.

If an agreement is prepared before the scope of the heirs has been confirmed, rework may be required.

Services of Our Office

Gyoseishoshi Arch Office has been based in Osaka and involved in procedures for people with cross-border activities for more than 15 years. Services are available in Japanese, Chinese, and English.

• Confirming the governing law and preparing materials showing the content of Philippine law
• Identifying real estate using the Real Estate Ownership Record Certificate System and making inquiries to financial institutions
• Arranging the acquisition of PSA certificates and preparing Japanese translations
• Confirming the scope of heirs and preparing an inheritance relationship diagram
• Preparing an estate division agreement
• Preparing the complete set of proof materials required by each financial institution and supporting cancellation and refund procedures
• Coordinating with a judicial scrivener when inheritance registration is required and with a tax accountant when an inheritance tax return is required

Frequently Asked Questions

Q. Can’t deposits in Japan also be divided under the Japanese Civil Code? A. If the decedent was a Filipino national, all assets in Japan are determined under Philippine law. The premise of who the heirs are changes.

Q. Can siblings not inherit? A. They are not compulsory heirs under the Philippine Civil Code. If there is a will, the treatment must be confirmed separately.

Q. We do not know where the decedent owned real estate. A. A unified inquiry can be made to the Legal Affairs Bureau under the Real Estate Ownership Record Certificate System. An heir can also request it.

Q. Can the procedures be completed without coming to Japan? A. In many cases, this is possible for inheritance of deposits and savings. If the real estate will also be sold, it may be necessary to appoint an agent or come to Japan.

Q. All heirs are in the Philippines. Who will communicate with the Japanese contact point? A. It is common to appoint a professional in Japan. The power of attorney also requires notarization.

Contact Us

For a consultation, please prepare the decedent’s nationality, date of death, last place of residence and history of residence in Japan, and faith; the number, relationship, and nationalities of the heirs; and the types of assets in Japan. We can respond in Japanese or Chinese.

Related Articles

• When a Filipino parent living in Japan dies and the heirs are in the Philippines
• The process when inheriting real estate in Japan
• Basics of international inheritance when assets are in Japan
• When inherited real estate in Japan cannot be managed