When a Parent Who Lived in Hong Kong Dies Leaving Assets in Japan

Some people who once lived in Japan or owned investment real estate in Japan later live in Hong Kong and die while leaving assets in Japan. The heirs are also in Hong Kong. Only the assets are in Japan.

In this combination, the applicable law may differ depending on the type of asset located in Japan. If an agreement is prepared on the premise that “because the assets are in Japan, they can simply be divided under Japan’s Civil Code,” the process may be stopped by the Legal Affairs Bureau or a financial institution.

Key Points of This Article

• For a person who resided in Hong Kong, Hong Kong law is treated as the person’s national law.
• Hong Kong law uses this division: movables are governed by the law of the decedent’s domicile at death, while immovables are governed by the law of the place where they are located.
• If the decedent’s domicile was Hong Kong, real estate in Japan may be governed by Japanese law and deposits in Japan by Hong Kong law.
• Common-law jurisdictions use a structure of settling and distributing the estate, so Japan’s estate division agreement framework does not apply as-is. The documents required differ by submission destination.
• The Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, can be used to identify assets in Japan.

1. The Applicable Law May Differ by Asset Type

Under Article 36 of Japan’s Act on General Rules for Application of Laws, the decedent’s national law must be considered. For a person who resided in Hong Kong, Hong Kong law is treated as the national law for this purpose.

Hong Kong law divides inherited assets into movables and immovables.

This can produce a result different from Japan’s approach of handling the entire inheritance under one law.

Common-law jurisdictions, including Hong Kong, use a structure in which the estate is first vested in a personal representative, debts are settled, and the remainder is distributed to beneficiaries. This is not a system corresponding to Japan’s estate division agreement, in which all heirs jointly own the estate and divide it by agreement of all parties.

The documents to be submitted to a Japanese financial institution or Legal Affairs Bureau are handled differently depending on the submission destination. In some cases, the Hong Kong grant of representation may be requested; in others, the matter may be processed with documents consistent with Japanese practice. Confirmation with the submission destination is required.

Determining the Domicile

Under Hong Kong law, the governing law for movables is determined by the decedent’s domicile at death. Domicile is not merely the place where a person lived; it is a concept determined by considering the intention to settle there.

Even a person who lived in Hong Kong for many years may be found to have retained the center of life in Japan. Conversely, a Japanese national who settled in Hong Kong may be found to have had a Hong Kong domicile. This determination affects which law applies to deposits in Japan.

2. The Parts Governed by Hong Kong Law

In intestate succession in Hong Kong, the way the shares of a spouse and children are determined differs from Japan’s Civil Code. Some parts are based on monetary amounts, and the distribution changes according to the size of the estate.

For Japan’s Legal Affairs Bureau or financial institutions, it is necessary to show the scope and shares of the heirs under Hong Kong law and the basis for them. In practice, the relevant provisions and their Japanese translations are submitted.

While a Japanese inheritance may be handled simply by submitting family-register records, the parts governed by Hong Kong law require the additional work of “proving the content of the law of that jurisdiction.”

3. Establishing the Heirs

Hong Kong has no system equivalent to the family register. The inheritance relationship is proved by combining the following materials:

• Birth registration records, marriage registration records, and death registration records issued by the Immigration Department
• Hong Kong identity card
• Statutory Declaration made before a notary

The contents required in the Statutory Declaration differ by submission destination. At Gyoseishoshi Arch Office, we prepare a draft after confirming the particulars required by the Japanese financial institution or Legal Affairs Bureau.

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

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

4. Identifying Assets in Japan

When the decedent was in Hong Kong, the heirs may not know the full extent of the assets in Japan. They may be unable to check the mail or know which bank held an account.

Under the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, it is possible to make a consolidated inquiry to the Legal Affairs Bureau about real estate owned anywhere in Japan by the decedent and receive a certificate. The owner or an heir may request it, at any Legal Affairs Bureau nationwide, in person, by mail, or online.

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

5. This Is Separate from Hong Kong Estate Procedures

In Hong Kong, there is a procedure for obtaining a grant of representation (Grant of Probate or Letters of Administration) from the Probate Registry in order to administer the estate. This grant has no direct effect on assets located in Japan.

When assets exist in both Japan and Hong Kong, the two procedures must be advanced in parallel.

6. Japanese Inheritance Tax

Assets located in Japan are subject to Japanese inheritance tax even when both the decedent and the heirs reside in Hong Kong. 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 on which the death became known.

Hong Kong’s estate tax was abolished in 2006. A tax accountant must confirm the scope of taxation on the Japanese side.

7. After Inheriting Real Estate

After inheriting real estate in Japan, even after completing inheritance registration (mandatory within 3 years from the date the acquisition became known), payment of fixed asset tax, building management, and dealings with neighbors continue.

In addition, registration of changes to an address or other particulars became mandatory on April 1, 2026. When an owner changes an address or name, the change must be registered within 2 years of the date of change; failure to do so without a justifiable reason is subject to a non-penal fine of up to 50,000 yen. Even changes made before April 1, 2026 must be registered by March 31, 2028.

8. Expected Timeframe

The overall guideline is 8 months to 1 year.

If the submission destination requires a Hong Kong grant of representation, the time required to obtain it is added.

Services of Our Office

Based in Osaka, Gyoseishoshi Arch Office has worked for more than 15 years on procedures for people with ties overseas. We can assist in Japanese, Chinese, and English.

• Organizing the division of governing laws (which assets may be governed by Japanese law or Hong Kong law)
• Identifying real estate using the Real Estate Ownership Record Certificate System and making inquiries to financial institutions
• Preparing a draft Statutory Declaration tailored to the submission destination’s requirements
• Preparing an estate division agreement
• Preparing the complete set of evidentiary materials for each financial institution and supporting cancellation and withdrawal 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 Japan’s Civil Code? A. If the decedent’s domicile was Hong Kong, deposits and other movables may be determined under Hong Kong law. Confirmation is required before preparing an agreement.

Q. How do you determine whether the domicile was Hong Kong or Japan? A. The determination considers not only the period of residence but also the actual circumstances of life, ties to Japan, resident-registration records, and other factors comprehensively.

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

Q. Can the procedures be completed without coming to Japan? A. In many cases, inheritance of deposits can be handled remotely. If the real estate must also be sold, it may be necessary to appoint an agent or come to Japan.

Q. All the heirs are in Hong Kong. Who communicates with the Japanese contact point? A. It is customary to appoint a professional in Japan. The power of attorney also requires notarization.

Inquiries

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

Related Articles

• When a Hong Kong resident in Japan’s parent dies and the heirs are in Hong Kong
• The process of inheriting real estate in Japan
• Basics of international inheritance when assets are in Japan
• When inherited real estate in Japan cannot be managed