When a Japanese Parent Dies and the Taiwanese Heir Is in Taiwan | A Certificate of Seal Registration Can Be Used
This article explains inheritance procedures when the decedent was Japanese and the heir is a Taiwanese national living in Taiwan. Because Taiwan has a household registration system and a seal registration certificate system, procedures can be handled in almost the same way as for a Japanese heir.
When a Japanese Parent Dies and the Taiwanese Heir Is in Taiwan
The decedent was Japanese and lived in Japan. The heir, namely you, is a Taiwanese national living in Taiwan—this includes spouses in international marriages, children who did not acquire Japanese nationality, and people who relinquished Japanese nationality.
Nationality does not affect the right to inherit. On that basis, when the heir is Taiwanese, procedures can be handled in almost the same way as for a Japanese heir. This is because Taiwan has a household registration system and a seal registration certificate system.
Key Points of This Article
- If the decedent was Japanese, Japanese law is the governing law. Even if the heir is Taiwanese, the scope of heirs and inheritance shares are determined under the Japanese Civil Code.
- The heir’s relationship can be traced through Japanese family registers. Marriage, birth, and loss of nationality are all recorded in the decedent’s family register.
- What cannot be determined from the family register is the Taiwanese heir’s current name, survival, and address.
- These points can be confirmed with a copy of the household registration issued by Taiwan’s Household Registration Office.
- Taiwan has a seal registration system, and a certificate of seal registration issued by a Household Registration Office can be used in Japanese real estate registration procedures. There is no need to prepare a signature certificate or notarization.
1. Japanese Law Is the Governing 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 was a Japanese national, Japanese law applies. Article 58 of Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements likewise provides that inheritance is governed by the decedent’s national law, so renvoi does not arise.
The fact that the heir is Taiwanese does not affect the scope of heirs or inheritance shares.
2. Heirs Can Be Determined from Family Registers
Even if the heir is a foreign national, if the decedent was Japanese, the relationship can be traced through Japanese family registers.
| Event | Entry in the family register |
|---|---|
| Marriage to a foreign national | Entered in the Japanese spouse’s personal-status column, together with the spouse’s name, nationality, and date of birth |
| Birth of a child | Entered in the parent’s personal-status column. If the child has Japanese nationality, the child becomes a member of the family register |
| Relinquishment or loss of Japanese nationality | The reason and date of loss of nationality are entered, and the person is removed from the family register |
The existence of a Taiwanese spouse or a child who relinquished Japanese nationality can be determined by reviewing the decedent’s family register.
What Cannot Be Determined from the Family Register
Japanese family registers do not track the subsequent personal-status relationships of foreign nationals. Whether the person is still alive, whether the name has changed, and the person’s current address cannot be confirmed from the Japanese family register.
3. Taiwan’s Household Registration Fills the Gap
This is a benefit specific to Taiwanese heirs. Taiwan has a household registration system similar to Japan’s.
A copy of the household registration issued by a Taiwanese Household Registration Office states the name, date of birth, family relationships, and address. The information missing from the Japanese family register can be supplemented with a Taiwanese household registration copy.
Attach a Japanese translation to the household registration copy obtained and submit it to the relevant recipient in Japan.
4. A Certificate of Seal Registration Can Be Used
Japanese inheritance procedures are based on affixing a registered seal to the estate division agreement and attaching a certificate of seal registration. A Taiwanese heir living in Taiwan can satisfy this requirement as is.
Taiwan has a seal registration system, and Household Registration Offices issue certificates of seal registration. Household registration copies, removal-from-registration copies, and certificates of seal registration issued by Taiwanese Household Registration Offices can be used in Japanese real estate registration procedures.
In other words, the process can proceed in almost the same way as for a Japanese heir:
- Affix a seal to the estate division agreement
- Attach the Taiwanese certificate of seal registration
- Add a Japanese translation
There is no need to visit an overseas diplomatic mission to obtain a signature certificate or to have the documents notarized.
However, the recipient may request additional materials. Practices differ among financial institutions.
5. For People Who Relinquished Japanese Nationality
For someone who was formerly Japanese, the loss of nationality remains recorded in the removal-from-registration record. Because the parent-child relationship with the decedent can be traced through Japanese family registers, proving the relationship is relatively easy.
The issue is whether the current name matches the entry in the family register. If the name notation changed when Taiwanese nationality was acquired, materials showing that the person is the same individual are required. If the Taiwanese household registration copy records the former name, this can be confirmed there.
6. How to Receive the Funds
Japanese bank deposits are, in principle, remitted to an account in Japan. If a Taiwanese heir living in Taiwan does not have an account in Japan, whether the financial institution can accommodate an overseas remittance varies by institution.
7. Inheritance Tax
Property located in Japan is subject to Japanese inheritance tax regardless of the heir’s nationality or address. Being Taiwanese and living in Taiwan does not exclude it from taxation.
Whether property located overseas is also subject to Japanese taxation varies according to the addresses, nationalities, and past residence histories of the decedent and each heir. When the heir is a foreign national living abroad, this is an issue that requires determination.
8. Expected Timeframe
The overall guideline is 4–6 months.
| Process | Guideline |
|---|---|
| Collecting family registers and investigating assets in Japan | 1–2 months |
| Obtaining Taiwanese household registration copies and certificates of seal registration | Several weeks |
| Preparing Japanese translations | Several weeks |
| Preparing and signing the estate division agreement and international mailing | Around 1 month |
| Submission to each financial institution and withdrawal | 2 weeks–1 month per institution |
The documents a Taiwanese heir must prepare are few, and there is no major difference from a Japanese heir.
Services Provided by Our Office
Gyoseishoshi Arch Office has been based in Osaka and involved in procedures for people in Chinese-speaking regions for more than 15 years. We handle both Traditional and Simplified Chinese.
- Distinguishing what can be established by family registers from what must be supplemented by a Taiwanese household registration copy
- Collecting family registers in Japan and preparing an inheritance-relationship diagram
- Arranging the acquisition of Taiwanese household registration copies and certificates of seal registration, and preparing Japanese translations
- Preparing the estate division agreement
- Supporting cancellation and withdrawal procedures with 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 a Taiwanese national inherit an estate in Japan? A. Yes. The Japanese Civil Code does not make the heir’s nationality a requirement.
Q. Can a Taiwanese certificate of seal registration be used directly in Japan? A. It can be used in real estate registration procedures. A Japanese translation must be attached. Practices differ among financial institutions, so confirmation with each recipient is necessary.
Q. Do I need to obtain a signature certificate? A. It is unnecessary when using a certificate of seal registration. The signature certificate system of the Japan–Taiwan Exchange Association is for Japanese nationals.
Q. I cannot go in person to obtain a Taiwanese household registration copy. A. Our office can arrange to obtain it. Even if the heir living in Taiwan cannot visit the Household Registration Office, the procedures can continue without stopping.
Q. The heirs are divided between Japan and Taiwan. A. The procedures can proceed even when the heirs live in different places. In both cases, certificates of seal registration will be used.
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 relinquishing nationality, and the types of assets in Japan. We can assist in either Japanese or Chinese.
Related Articles
- Inheritance procedures when a Japanese parent dies and the person remains a Japanese national living in Taiwan
- When a Taiwanese person living in Japan dies and the heir is in Taiwan
- When a Japanese parent dies and the heir is Chinese and in China
- Procedures when the heir is not a Japanese national
Please contact us before Japanese inheritance procedures stall
We confirm the heirs, assets, deadlines, and required documents, then organize the order of the Japanese-side procedures. Consultation is available in English and Chinese.
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