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

A Japanese parent who lived in Japan has died, and you, the heir, still hold Japanese nationality while living in Taiwan. Bank deposits or real estate remain in Japan—whether the circumstances involve an overseas assignment, local employment, or relocation, they vary from case to case.

In this combination, where the decedent is Japanese, the applicable law is definitively Japanese law. The heirs can also be identified entirely through Japan’s family-register records. The only issue that remains is that a seal-registration certificate cannot be prepared.

Key Points of This Article

• If the decedent is Japanese, Japanese law is the applicable law. The fact that an heir is in Taiwan does not affect the scope of the heirs or their statutory shares.
• Since the decedent’s family-register records are available, identifying the heirs normally proceeds as usual. A legal inheritance information chart can also be used.
• If you have not filed a notification of moving abroad, you can obtain a seal-registration certificate.
• If you have removed yourself from the resident register, signature certificates and certificates of residence are issued by the Japan–Taiwan Exchange Association.
• There are offices in Taipei and Kaohsiung.

1. Japanese Law Is the Applicable Law

Japan’s Act on General Rules for Application of Laws provides that inheritance is governed by the decedent’s national law. If the decedent held Japanese nationality, the national law is Japanese law.

Article 58 of Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements also provides that inheritance is governed by the decedent’s national law at the time of death. Because both laws point to Japanese law, no renvoi arises.

Who the heirs are, the amount of each statutory share, and whether there is a reserved portion are all determined under Japan’s Civil Code.

2. Confirm Whether You Remain on the Resident Register

Seal registration is a system for people who have resident registrations with a municipality in Japan. If you have not filed a notification of moving abroad, your certificate of residence and seal registration remain in place. In that case, you can authorize family members in Japan to obtain your seal-registration certificate and complete the procedures in the same manner as a person residing in Japan.

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

The explanation below is for people who have removed their resident registration.

3. Obtain a Signature Certificate from the Japan–Taiwan Exchange Association

In Taiwan, the Japan–Taiwan Exchange Association carries out duties related to consular services. Japanese nationals can obtain the following certificates from the consular section of either the Taipei Office or the Kaohsiung Office.

When applying, you need a passport, the document to be signed, and materials proving your current address (such as the contract for the home where you live or a utility bill).

Two Forms of Signature Certificate

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

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

4. The Japanese-Side Work Can Be Completed in Japan

When the decedent is Japanese, the work that can be carried out in Japan is as follows:

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

Using a legal inheritance information chart allows you to have as many copies of the chart as needed issued. You can submit them to multiple financial institutions at the same time.

5. How You Receive the Assets

Refunds of deposits in Japan are, in principle, transferred to an account in Japan. The steps for receiving the funds differ depending on whether you still 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 property taxes, and a future sale remain to be handled.

6. Estimated Timeline

The overall guideline is 4–6 months. The process generally builds up as follows.

There is a one-hour time difference between Taiwan and Japan, and mail generally arrives in a relatively short period.

Services Provided by Our Office

Based in Osaka, Gyoseishoshi Arch Office has handled procedures involving people in Chinese-speaking regions for more than 15 years. We support both Traditional and Simplified Chinese and can communicate directly with heirs living in Taiwan.

• Confirming your resident-registration status
• Collecting family-register records in Japan and preparing an inheritance-relationship diagram and legal inheritance information chart
• Preparing an agreement on the division of the estate
• Supporting account-closure and refund procedures with 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. Where can I obtain a signature certificate? A. At the Taipei Office or Kaohsiung Office of the Japan–Taiwan Exchange Association. A certificate of residence is also issued at the same counter.

Q. Can I complete the procedures without returning from Taiwan to Japan? A. If the inheritance mainly involves bank deposits, it can often be completed without returning to Japan.

Q. The heirs are split between Japan and Taiwan. A. The procedures can proceed even when the heirs live in different places. The heir in Japan participates in the same agreement using a seal-registration certificate, while the heir in Taiwan participates using a signature certificate.

Q. Do I have to pay Japanese inheritance tax if I live in Taiwan? 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

When consulting us, 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 respond in either Japanese or Chinese.

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