Inheritance of a Taiwanese Person in Japan When the Heirs Also Live in Japan

A Taiwanese national who had lived in Japan for a long time dies, while the spouse and children also live in Japan. The family has bank deposits and a home in Japan—there are matters to confirm before dealing with documents in an inheritance like this.

Taiwanese law applies. This conclusion does not change even if the entire family lives in Japan. If discussions proceed on the assumption that the estate will be divided under the Japanese Civil Code, the premise for the inheritance shares will be different.

Key Points of This Article

• If the decedent was a Taiwanese national, the governing law is Taiwanese law. Article 58 of Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements provides that succession is governed by the decedent’s national law, so renvoi to Japanese law does not occur.
• Under the Taiwanese Civil Code, when a spouse inherits together with children, the inheritance shares are equal. Unlike under the Japanese Civil Code, the spouse does not acquire one-half.
• If an heir is registered as a resident in Japan, the heir can obtain both a seal certificate and a juminhyo.
• To establish the decedent’s heirs, use the family-register transcripts issued by Taiwan’s Household Registration Office.
• The Legal Inheritance Information List cannot be used.

1. The Governing Law Is Taiwanese Law

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

Article 58 of Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements provides that succession is governed by the national law at the time of the decedent’s death. Because Taiwanese law again points to Taiwanese law, renvoi back to Japanese law does not occur.

The number of decades the decedent lived in Japan does not change this conclusion.

2. Inheritance Shares Differ from Those Under the Japanese Civil Code

Article 1138 of the Taiwanese Civil Code establishes the heirs to an estate, in addition to the spouse, in the following order.

1. Lineal descendants 2. Parents 3. Brothers and sisters 4. Grandparents

The structure of the order is similar to that under the Japanese Civil Code. The difference lies in the inheritance shares.

Under Article 1144 of the Taiwanese Civil Code, when a spouse inherits together with a first-order heir (a lineal descendant), the spouse’s share is equal to that of the other heirs.

The Taiwanese Civil Code also has a reserved portion system. Laws may be amended, so the provisions in effect at the relevant time must be checked for actual application.

The provisions of Taiwanese law and their Japanese translations must be submitted to Japanese Legal Affairs Bureaus and financial institutions to explain the situation.

3. The Significance of the Heirs Living in Japan

People who hold a residence card or special permanent resident certificate and are registered as residents with a municipality in Japan can register a seal.

For the heirs, the process can proceed in the same form as an inheritance involving Japanese nationals:

• Affix a registered seal to the estate division agreement and attach a seal certificate
• Use a juminhyo as proof of address

Neither signature certification nor notarization is necessary.

4. Establishing the Decedent’s Heirs

The decedent does not have a Japanese family register, but Taiwan has a household registration system.

Obtain the decedent’s family-register transcript and removed-family-register transcript from a Household Registration Office in Taiwan and establish the heirs. Attach Japanese translations and submit them to the Japanese recipient.

There are also materials on the Japanese side.

• Certificate of removal from the juminhyo: Foreign nationals are also recorded in the Basic Resident Register, which states household composition, status of residence, and nationality
• Alien Registration Card Record: A record from the alien registration system operated through July 2012; it is currently kept by the Immigration Services Agency
• Certificate of the particulars stated in the death notification submitted in Japan

For special permanent residents and others with a long history of residence in Japan, the Japanese-side records are extensive.

The Legal Inheritance Information List Cannot Be Used

The Legal Inheritance Information Certification System of the Legal Affairs Bureau is a system for proving the inheritance relationship through Japanese family registers. It cannot be used when the decedent is a foreign national and has no Japanese family register. If there are 5 financial institutions, a complete set of supporting documents must be submitted to all 5.

5. When Some of the Heirs Are in Taiwan

There are cases where the spouse and children are in Japan, but another child of the decedent is in Taiwan.

For a Taiwanese heir residing in Taiwan, the process can proceed using a seal certificate because Taiwan also has a seal registration system. Family-register transcripts, removed-family-register transcripts, and seal certificates issued by a Taiwanese Household Registration Office can be used in Japanese real-estate registration procedures.

The procedures cannot be completed until everyone’s documents are ready.

6. Japanese Inheritance Tax

Assets located in Japan are subject to Japanese inheritance tax regardless of the nationalities of the decedent and heirs. The basic exemption is 3,000万円＋600万円×the number of statutory heirs.

When Taiwanese law applies, how to count the “number of statutory heirs” may become an issue. A tax accountant’s judgment is necessary when filing.

7. Estimated Timeframe

When all heirs are in Japan, the overall guideline is 5〜7 months.

Services of Our Office

Gyoseishoshi Arch Office has been based in Osaka and involved in procedures including status-of-residence applications for foreign nationals living in Japan for more than 15 years. We support both Traditional and Simplified Chinese.

• Preparing materials showing the content of Taiwanese law
• Researching Japanese-side materials such as the certificate of removal from the juminhyo and the Alien Registration Card Record
• Arranging the acquisition of Taiwanese family-register transcripts and preparing Japanese translations
• Preparing the estate division agreement
• Preparing the complete set of supporting documents for each financial institution and assisting with account closure and withdrawal procedures
• Coordinating with a judicial scrivener when inheritance registration is necessary and with a tax accountant when an inheritance-tax filing is necessary

Frequently Asked Questions

Q. Does Taiwanese law apply even though the entire family lives in Japan. A. Because Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements provides that succession is governed by the decedent’s national law, renvoi to Japanese law does not occur. The length of residence does not change the conclusion.

Q. Can’t the estate be divided under the Japanese Civil Code. A. The heirs can themselves agree on the division, but the premise for the statutory shares is governed by Taiwanese law.

Q. Can I register a seal if I have a residence card or special permanent resident certificate. A. A seal can be registered if you are registered as a resident with a municipality in Japan.

Q. I cannot go and obtain the Taiwanese family-register transcript myself. A. Our office can arrange to obtain it.

Q. Can inheritance registration be completed for real estate in Japan. A. Yes. When the decedent is a foreign national, the Legal Affairs Bureau determines the required documents, so we confirm the requirements with the competent Legal Affairs Bureau and proceed.

Contact Us

For a consultation, please prepare the decedent’s nationality, date of death, date of arrival in Japan and residence status; the number, relationship, and place of residence of the heirs; and the types of assets in Japan. We can assist in either Japanese or Chinese.

Related Articles

• When a Taiwanese parent living in Japan dies and the heir is in Taiwan
• Establishing heirs when the decedent is a foreign national without a Japanese family register
• Whether the Legal Inheritance Information List can be used for people living overseas
• Procedures for inheriting a Japanese bank account