When a Parent Who Lived in Taiwan Dies Leaving Assets in Japan

They once lived in Japan, or owned investment real estate in Japan. For such reasons, there are cases in which a Taiwanese national living in Taiwan dies after leaving assets in Japan. The heirs are also in Taiwan. Japan contains only the assets.

There are two points to keep in mind with this combination. The governing law is Taiwan law, and the full picture of the assets in Japan must be identified from Taiwan.

Key Points of This Article

• The governing law is Taiwan law. Because 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, renvoi to Japanese law does not arise.
• The applicable law does not differ according to the type of asset. Both real estate and deposits in Japan are determined under Taiwan law.
• To establish the heirs, use the household registration transcript issued by Taiwan’s Household Registration Office.
• To identify assets in Japan, the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, can be used.
• The filing deadline for Taiwan estate tax is 6 months from the day after death, while Japanese inheritance tax is due in 10 months. The deadlines differ.

1. The Governing Law Is Taiwan Law and Does Not Split

Under Article 36 of Japan’s Act on General Rules for Application of Laws, if the decedent is a Taiwanese national, Taiwan 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 decedent’s national law at the time of death, so renvoi to Japanese law does not arise.

In some countries, the applicable law differs according to the type of asset: the law of the location applies to real estate, while another law applies to movable property. Taiwan law has no such distinction. Both real estate and deposits in Japan are determined entirely under Taiwan law.

Article 58 of Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements also contains a proviso to the effect that, when a Taiwanese national should become an heir under Taiwan law, succession takes place with respect to estates located in Taiwan.

2. Heirs and Inheritance Shares Under Taiwan Law

Article 1138 of Taiwan’s Civil Code establishes the heirs of an estate, apart from the spouse, in the following order.

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

As to inheritance shares, Article 1144 of Taiwan’s Civil Code provides that when the spouse inherits together with heirs of the first order (lineal descendants), the shares are equal. If there are two children, the spouse, child, and child receive one-third each. Unlike under Japan’s Civil Code, the spouse does not acquire one-half.

Taiwan’s Civil Code also has a reserved portion system. The provisions may be amended, so the content in force at that time must be confirmed when actually applying them.

To Japanese Legal Affairs Bureaus and financial institutions, the provisions of Taiwan law and their Japanese translations must be submitted for explanation.

3. Establishing the Heirs

Taiwan has a household registration system. Obtain the decedent’s household registration transcript and removal-from-registration transcript at a Taiwan Household Registration Office to establish the heirs.

If the decedent previously lived in Japan, records may also remain on the Japanese side.

• Deleted residence certificate
• Original foreign resident registration record (a record from the system operated through July 2012 and kept by the Immigration Services Agency)

Attach Japanese translations to the Taiwanese documents and submit them to the Japanese recipient.

Because the decedent is a foreign national and has no Japanese family register, the Legal Inheritance Information List cannot be used. A complete set of supporting documents must be submitted separately to each financial institution.

4. Identifying Assets in Japan

When the decedent was in Taiwan, the heirs may not know the full picture of the assets in Japan. They may be unable to check the mail and may not even know which banks held accounts.

Under the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, a consolidated inquiry can be made to a Legal Affairs Bureau about where in Japan the decedent owned real estate, and a certificate can be issued. The owner of real estate or an heir may request it, and requests can be made at any Legal Affairs Bureau in Japan, at a counter, by mail, or online.

Unregistered buildings, and real estate whose registered address or name does not match the current facts, may not be recorded.

5. Signatures of Heirs in Taiwan

If an heir is a Taiwanese national residing in Taiwan, they can obtain a seal impression certificate at a Taiwan Household Registration Office. The procedure can proceed by affixing the seal to the estate division agreement and attaching the seal impression certificate.

Household registration transcripts, removal-from-registration transcripts, and seal impression certificates issued by a Taiwan Household Registration Office can be used in Japanese real estate registration procedures.

6. Tax Deadlines Differ Between Taiwan and Japan

Even when both the decedent and the heirs are Taiwanese nationals residing in Taiwan, assets located in Japan are subject to Japanese inheritance tax. The basic exemption is 30 million yen + 6 million yen × the number of statutory heirs, and the filing deadline is 10 months from the day after the date on which the death became known.

Meanwhile, the filing deadline for Taiwan estate tax is 6 months, counted from the day after the decedent’s death. For Taiwan residents, deductions such as the spousal deduction and lineal descendant deduction are available, and the approach to deductions also differs from Japan.

Because the filing deadlines differ between the two countries, each deadline must be managed separately. Confirmation by a tax accountant is necessary regarding adjustment for double taxation.

7. After Inheriting Real Estate

When real estate in Japan is inherited, even after completing inheritance registration (an obligation to be completed within 3 years from the day the acquisition becomes known), responsibilities continue, including paying fixed asset tax, managing buildings, and responding to neighbors.

In addition, registration of changes to the address and other information became mandatory on April 1, 2026. When an owner changes their address, name, or other information, they must register the change within 2 years from the date of the change; failure to do so without a legitimate reason is subject to a non-penal fine of up to 50,000 yen. Even if the address or other information was changed before April 1, 2026, the change must be registered by March 31, 2028.

These burdens continue as long as the person retains real estate in Japan while living in Taiwan. If it is sold, the subsequent procedures change depending on whose name is used for the registration.

8. Expected Timeframe

The overall guideline is 8 months to 1 year.

Our Office’s Services

Gyoseishoshi Arch Office has been based in Osaka and involved in procedures for people in the Chinese-speaking regions for more than 15 years. We support both Traditional and Simplified Chinese and can communicate directly with heirs residing in Taiwan.

• Confirming the governing law and preparing materials showing the content of Taiwan law
• Identifying real estate using the Real Estate Ownership Record Certificate System and making inquiries to financial institutions
• Arranging acquisition of Taiwan household registration transcripts and seal impression certificates and preparing Japanese translations
• Preparing the estate division agreement
• Preparing the complete set of supporting documents for each financial institution and assisting with cancellation and withdrawal procedures
• Coordinating with judicial scriveners when inheritance registration is necessary and with tax accountants when an inheritance tax return is necessary

Frequently Asked Questions

Q. Are deposits in Japan also determined under Taiwan law? A. Because Taiwan’s Act Governing the Application of Laws to Civil Matters Involving Foreign Elements makes no distinction by type of asset, all assets in Japan are determined under Taiwan law.

Q. Are both Taiwan estate tax and Japanese inheritance tax imposed? A. Assets located in Japan are subject to Japanese inheritance tax. The approach to Taiwan estate tax is that it applies to assets located in Taiwan. Please confirm adjustment for double taxation with a tax accountant.

Q. I do not know where the decedent owned real estate. A. A consolidated inquiry can be made to a Legal Affairs Bureau through the Real Estate Ownership Record Certificate System. An heir can also request it.

Q. Can the procedures be completed without coming to Japan? A. In many cases, inheritance of deposits can be handled. If the real estate will also be sold, it may be necessary to appoint an agent or come to Japan.

Q. All the heirs are in Taiwan. Who will communicate with the Japanese point of contact? A. It is generally handled by appointing a professional in Japan. A seal impression certificate is also attached to the power of attorney.

Contact Us

For a consultation, please prepare the decedent’s nationality, date of death, last place of residence and past residence history in Japan, the number, relationship, and nationality of the heirs, and the types of assets in Japan. We respond in either Japanese or Chinese.

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• The basics of international inheritance when assets are located in Japan