Inheritance Procedures When a Japanese Parent Dies and the Japanese Heir Lives in the Philippines

A Japanese parent who lived in Japan has died, and I, the heir, remain a Japanese national living in the Philippines. The parent left deposits or real estate in Japan—there are various circumstances, including relocation after retirement, an overseas assignment, or employment locally.

In this combination, where the decedent was Japanese, the applicable law is definitively Japanese law. The heirs can also be determined entirely through Japanese family registers. The remaining issue is only that a seal registration certificate cannot be prepared.

Key Points of This Article

• If the decedent was Japanese, the governing law is Japanese law. Article 16 of the Philippine Civil Code also provides that succession is governed by the decedent’s national law, so no renvoi arises.
• Because the decedent’s family registers are available, determining the heirs proceeds as usual. A certified chart of legal inheritance information can also be used.
• If you have not filed a notification of moving out overseas, you can obtain a seal certificate.
• If you have removed your resident registration, obtain a signature certificate and residence certificate from the Embassy of Japan in the Philippines. There is a Consular Office in Cebu.
• Certification by a Philippine notary public is not required.

1. The Governing Law Is Japanese Law

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

Article 16 of the Philippine Civil Code also stipulates that, with respect to succession, the national law of the decedent applies regardless of whether the property is movable or immovable. Because both laws point to Japanese law, no renvoi arises.

Who the heirs are, the amount of the statutory share of inheritance, and whether there is a reserved portion are all determined under the Japanese Civil Code.

2. Confirm Whether You Have Resident Registration

Seal registration is a system for people who have resident registration with a municipality in Japan. If you have not filed a notification of moving out overseas, your resident record and seal registration remain. In that case, you can authorize family in Japan to obtain a seal certificate and complete the procedures in the same form as a person residing in Japan.

The subsequent steps change depending on whether your resident registration remains. If you are unsure of your situation, family in Japan can confirm it at the municipal office.

The following explanation is for those who have removed their resident record.

3. Two Certificates Obtained at the Embassy of Japan in the Philippines

The application requires a passport, the document to be signed, and materials proving your current address (such as a lease agreement or utility bill).

Two Forms of Signature Certificate

• Bound-together form: The certificate is bound together with a document such as an agreement on division of estate, certifying that you signed that document
• Separate form: The certificate is separated from the document and certifies the signature itself

Which form is required depends on the recipient. The separate form can be obtained without waiting for the agreement on division of estate to be completed.

For Japanese nationals, certification by a Philippine notary public and an apostille from the Department of Foreign Affairs (DFA) are unnecessary.

Jurisdiction

The Philippines is spread across many islands, and the office you visit depends on your area of residence. In addition to the Embassy in Manila, there is a Consular Office in Cebu.

4. Work on the Japanese Side Can Be Completed in Japan

When the decedent was Japanese, the work that can be advanced in Japan is as follows.

• Collecting family registers from the decedent’s birth through death
• Preparing a chart explaining the inheritance relationship and a certified chart of legal inheritance information
• Investigating assets (inquiries to financial institutions and confirmation of real estate)
• Preparing an agreement on division of estate
• Preparing inheritance notification forms for each financial institution

Using a certified chart of legal inheritance information allows you to receive as many copies of the chart as needed. It can be submitted to multiple financial institutions at the same time.

5. How to Receive the Assets

Refunds of Japanese deposits are, in principle, transferred to an account in Japan. The steps for receiving them differ depending on whether you maintain a Japanese account. An account with no activity for a long period may be treated as a dormant deposit.

If you inherit real estate in Japan, management, payment of fixed asset tax, and a future sale remain to be handled.

6. Estimated Timeframe

The overall guideline is 4–6 months.

Services of Our Office

Gyoseishoshi Arch Office, based in Osaka, has handled procedures for people with international travel and connections for more than 15 years. We handle document exchanges in Japanese, Chinese, and English.

• Confirming resident registration status
• Collecting family registers in Japan and preparing a chart explaining the inheritance relationship and a certified chart of legal inheritance information
• Preparing an agreement on division of estate
• Supporting cancellation and refund procedures at financial institutions
• Coordinating with judicial scriveners when inheritance registration is required, and with tax accountants when an inheritance tax return is required

Frequently Asked Questions

Q. Can I complete the procedures without returning to Japan from the Philippines? A. If the inheritance of deposits is the main matter, it can often be completed without returning to Japan.

Q. Is certification by a Philippine notary public required? A. It is not required when a Japanese national uses a signature certificate from the embassy.

Q. What happens to assets located in the Philippines? A. If the decedent was Japanese, the scope of heirs and their shares are determined under Japanese law. However, the procedures themselves for changing the title of assets located in the Philippines must be carried out under the Philippine system.

Q. Do I have to pay Japanese inheritance tax even though I am in the Philippines? A. Assets located in Japan are subject to Japanese inheritance tax regardless of the heir’s address or nationality. A tax accountant must confirm the scope of taxation.

Contact Us

For a consultation, please prepare the decedent’s date of death, the number and locations of the heirs, your resident registration status, and the types of assets in Japan. We can assist in Japanese or Chinese.

Related Articles

• When a Japanese parent dies and a Filipino heir is in the Philippines
• When a Filipino parent residing in Japan dies and the heir is in the Philippines
• When a parent who lived in the Philippines dies leaving assets in Japan
• What are signature certificates and sign certificates for residents overseas?