When a Japanese Parent Dies and There Is a Foreign-National Heir Living in Singapore

The decedent was Japanese and lived in Japan. The heir is not a Japanese national and lives in Singapore—this includes a spouse in an international marriage, a child who did not acquire Japanese nationality, and a person who renounced Japanese nationality.

Nationality does not affect the right to inherit. The issue is how to prove it.

Key Points of This Article

• If the decedent was Japanese, Japanese law is the governing law. Even if the heir is a foreign national, the scope of the heirs and their shares are determined under Japan's Civil Code.
• The heir's family relationship can be traced through Japan's family registry. Marriage, birth, and loss of nationality are recorded in the decedent's family registry.
• What the family registry cannot establish is the Singapore-based heir's current name, survival, and address.
• Singapore has no seal-registration system, so notarization by a Notary Public is used instead of a seal certificate.
• The signature-certification service at the Embassy of Japan in Singapore is for Japanese nationals. The system itself is not unavailable; the counter is different.

1. Japanese Law Is the Governing Law

Article 36 of Japan's Act on General Rules for Application of Laws provides that inheritance is governed by the decedent's national law. If the decedent was a Japanese national, Japanese law applies.

The heir's foreign nationality and residence in Singapore do not affect the scope of the heirs or their shares. Japan's Civil Code does not make the heir's nationality a requirement.

2. Heirs Can Be Identified Through the Family Registry

Even if an heir is a foreign national, if the decedent was Japanese, the family relationship can be traced through Japan's family registry.

The existence of a foreign-national spouse or a child who renounced Japanese nationality can be determined by reviewing the decedent's family registry.

What the Family Registry Cannot Establish

Japan's family registry does not track the subsequent personal-status relationships of foreign nationals. It cannot establish whether the person is still alive, whether the name has changed, or what the current address is.

Because Singapore has no system equivalent to a family registry, the following documents supplement this information.

• Passport, NRIC (identity card), or FIN
• Birth and death registration records issued by the Immigration and Checkpoints Authority (ICA)
• Marriage certificate issued by the Registry of Marriages (ROM)
• Statutory Declaration made before a Notary Public

The contents required in a Statutory Declaration vary by recipient. Our office prepares a draft after confirming the items required by the Japanese financial institution or Legal Affairs Bureau to which it will be submitted.

3. Where to Obtain Signature Certification

A signature certificate can take the place of a seal-registration certificate. Whether the heir is Japanese or a foreign national, the point remains that a signature and its certification are used instead of a registered seal and seal certificate.

What differs is the issuing authority.

The signature-certification service at the Embassy of Japan in Singapore is for Japanese nationals. A foreign-national heir signs before a Singapore Notary Public and obtains notarization.

Completion of the Estate Division Agreement Is Not a Prerequisite

Notarization can take the form of signing a Japanese estate division agreement and having the signature notarized, or having the signature itself notarized. The latter can be obtained even before the agreement is complete.

Apostille

Japanese Legal Affairs Bureaus and financial institutions generally accept a Notary Public's certificate when accompanied by a Japanese translation, and situations in which an apostille is required are limited. If one becomes necessary, it can be issued by the Singapore Academy of Law.

4. Proof of Address

The certificate of residence available to Japanese nationals cannot be used by foreign nationals. Where proof of the heir's address is required, such as for inheritance registration of real estate, it can be replaced by proof of address prepared by a Notary Public or similar documentation.

5. For Those Who Renounced Japanese Nationality

For a person who was formerly Japanese, the loss of nationality remains recorded in the removed family-registry record. Since the parent-child relationship with the decedent can be traced through Japan's family registry, proving the relationship is relatively easy.

The issue is whether the current name matches the entry in the family registry. If the spelling of the name has changed, documentation showing that the person is the same individual is required.

6. How the Inheritance Is Received

Refunds of Japanese bank deposits are, in principle, transferred to an account in Japan. If a Singapore-based heir does not have a Japanese account, whether an overseas transfer can be arranged differs by financial institution.

7. Inheritance Tax

Property located in Japan is subject to Japanese inheritance tax regardless of the heir's nationality or address. Living in Singapore does not exclude it from taxation.

Whether property located abroad is also subject to Japanese taxation varies according to the respective addresses, nationalities, and past residence histories of the decedent and heir. When the heir is a foreign national living abroad, this point requires determination.

8. Estimated Timeframe

The overall guideline is 5–7 months.

Services Provided by Our Office

Gyoseishoshi Arch Office has been based in Osaka and involved in procedures including applications for status of residence for more than 15 years. We handle documents relating to international marriages and nationality every day and can respond in Japanese, Chinese, and English.

• Separating matters covered by the family registry from those requiring Singapore-side documents
• Preparing a draft Statutory Declaration tailored to the recipient's requirements
• Collecting family-registry records in Japan and preparing a chart explaining the inheritance relationship
• Preparing an estate division agreement
• Supporting account cancellation and refund procedures at financial institutions
• 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 a foreign national inherit an estate in Japan? A. Yes. Japan's Civil Code does not make the heir's nationality a requirement.

Q. Can I obtain signature certification at the Embassy of Japan in Singapore? A. The embassy's signature certification is for Japanese nationals. Foreign nationals use notarization by a Notary Public. The use of signature certification itself is the same; the counter is different.

Q. If I obtain an apostille, will the document necessarily be accepted in Japan? A. An apostille certifies the authenticity of a signature or seal. Whether the contents of the document satisfy the requirements is a separate issue.

Q. The heirs are divided between Japan and Singapore. A. The procedure can proceed even if the heirs live in different places. Each person participates in the same agreement using different documents.

Q. Is inheritance tax also imposed in Singapore? A. Singapore's estate duty was abolished in 2008. Property located in Japan may be subject to Japanese inheritance tax, and a tax accountant must confirm whether it applies.

Contact Us

For a consultation, please prepare the decedent's date of death; your nationality and relationship to the decedent; the circumstances of acquiring or renouncing nationality; whether your current name matches the family-registry entry; and the types of property in Japan. We can respond in Japanese or Chinese.

Related Articles

• Inheritance procedures when a Japanese parent dies and the heir remains a Japanese national living in Singapore
• When a Singaporean parent living in Japan dies and the heir is in Singapore
• Procedures when the heir is not a Japanese national