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

Some people once worked in Japan, or returned home after leaving real estate or accounts in Japan. For these reasons, a Vietnamese national living in Vietnam may die leaving assets in Japan. The heirs are also in Vietnam. Only the assets are in Japan.

There are two points to keep in mind. Vietnamese law determines who the heirs are. And the full picture of the Japanese assets must be identified from Vietnam.

Key Points of This Article

• The law of Vietnam is the governing law. Article 680(1) of the Vietnamese Civil Code provides that succession is governed by the law of the country whose nationality the decedent held immediately before death.
• Under Vietnamese law, first-rank heirs include the spouse, biological parents, adoptive parents, biological children, and adopted children. Shares of heirs in the same rank are equal.
• When real estate in Japan is included, confirmation with the competent Legal Affairs Bureau is necessary.
• To identify assets in Japan, the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, can be used.
• Vietnam is not a party to the Apostille Convention. When authentication is required, consular legalization procedures are used.

1. The Governing Law Is Vietnamese Law

Under Article 36 of Japan’s Act on General Rules for Application of Laws, if the decedent was Vietnamese, Vietnamese law must be consulted.

Article 680(1) of the Vietnamese Civil Code provides that succession is determined under the law of the country whose nationality the decedent held immediately before death. No renvoi to Japanese law occurs.

Real Estate in Japan Requires Confirmation with the Legal Affairs Bureau

Article 680(2) of the Vietnamese Civil Code provides that the exercise of inheritance rights concerning real estate is determined under the laws of the place where the real estate is located.

When real estate in Japan is included, proceed after confirming with the competent Legal Affairs Bureau. Financial institutions may request an opinion on the governing law prepared by a Vietnamese lawyer.

2. Scope of Heirs

Article 651 of the Vietnamese Civil Code sets out statutory heirs in the following ranks.

Shares of heirs in the same rank are equal.

The greatest difference from Japan’s Civil Code is that parents are in the first rank. The spouse, children, and parents become heirs at the same time. Adoptive parents and adopted children are also in the same rank as biological parents and children.

The Vietnamese legal provisions and their Japanese translations are submitted to Japan’s Legal Affairs Bureau or financial institutions for explanation.

Laws may be amended, so the provisions in effect at the relevant time must be confirmed for actual application.

3. Determining the Heirs

The inheritance relationship is proved with certificates from Vietnam.

• Birth certificate (Giấy khai sinh)
• Marriage certificate (Giấy chứng nhận kết hôn)
• Death certificate (Giấy chứng tử)
• Certificate confirming residence information

The paper family register (Sổ hộ khẩu) has been abolished, and residence information is managed in the National Population Database.

Because it is necessary to confirm whether the parents are alive, the range of documents to collect is broader than in a Japanese inheritance.

If the decedent previously lived in Japan, records may also remain on the Japanese side. A removed residence certificate and the original foreign resident registration kept by the Immigration Services Agency can serve as materials.

Because the decedent was a foreign national and had no Japanese family register, the List of Legal Inheritance Information cannot be used.

4. Identifying Assets in Japan

When the decedent lived in Vietnam, heirs may not know the full extent of assets in Japan. They may be unable to check mail or know which bank held an account.

Under the Real Estate Ownership Record Certificate System, which began operating on February 2, 2026, the Legal Affairs Bureau can be asked in one inquiry where nationwide the decedent owned real estate, and a certificate can be issued. The owner or an heir may apply, at any Legal Affairs Bureau nationwide, by counter, mail, or online.

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

If a salary-transfer account from the period of employment in Japan remains, it may also be necessary to make inquiries to financial institutions that may be relevant.

5. Signatures of Heirs in Vietnam

If the heir is Vietnamese and lives in Vietnam, the signature should be notarized at a Vietnamese notary office.

As Vietnam is not a party to the Apostille Convention, if authentication is required, consular legalization is handled through Vietnam’s Ministry of Foreign Affairs and Japan’s overseas mission. Japanese Legal Affairs Bureaus and financial institutions generally accept notarized documents with Japanese translations attached, but handling differs by recipient.

6. Japanese Inheritance Tax

Assets located in Japan are subject to Japanese inheritance tax even when both the decedent and heirs are Vietnamese nationals living in Vietnam. The basic deduction is 30 million yen＋6 million yen×the number of statutory heirs, and the filing deadline is 10 months from the day after learning of the death.

Vietnam has no tax equivalent to Japan’s inheritance tax; acquisition of assets through inheritance is handled under the individual income tax framework. Inheritance among close relatives is subject to an exemption measure. Because Japan and Vietnam have different taxation systems, a tax accountant must confirm the treatment in each country.

7. After Inheriting Real Estate

After inheriting real estate in Japan, even after completing inheritance registration (mandatory within 3 years from learning of the acquisition), payment of fixed asset tax, building management, and dealings with neighbors continue.

In addition, registration of changes to an address or other information became mandatory on April 1, 2026. When an owner changes an address, name, or similar information, registration must be made within 2 years from the date of change; failure without justifiable reason is subject to a fine of up to 50,000 yen. Even changes made before April 1, 2026 must be registered by March 31, 2028.

8. Estimated Timeline

The overall guideline is 8 months to 1 year.

If the recipient requires consular legalization or an opinion on the governing law, that period is added.

Our Office’s Services

Gyoseishoshi Arch Office, based in Osaka, has handled procedures including residence-status applications for foreign residents in Japan for more than 15 years. Through practical work on residence statuses including Technical Intern Training and Specified Skilled Worker, we handle materials from arrival in Japan through return home.

• Confirmation with the competent Legal Affairs Bureau and preparation of materials showing Vietnamese law
• Identifying real estate using the Real Estate Ownership Record Certificate System and making inquiries to financial institutions
• Determining the scope of certificates to obtain in Vietnam
• Confirming the scope of heirs and preparing an inheritance-relationship diagram
• Preparing the estate division agreement
• Preparing the complete set of evidentiary materials for each financial institution and supporting cancellation and refund procedures
• Coordinating with a judicial scrivener when inheritance registration is required and with a tax accountant when an inheritance-tax filing is required

Frequently Asked Questions

Q. Are parents in Vietnam also heirs? A. Vietnamese civil law includes biological and adoptive parents in the first rank. They become heirs at the same time as the spouse and children.

Q. Which country’s law determines real estate in Japan? A. Proceed after confirming with the competent Legal Affairs Bureau.

Q. I do not know where the decedent owned real estate. A. A consolidated inquiry can be made to the Legal Affairs Bureau under the Real Estate Ownership Record Certificate System. Heirs may also apply.

Q. Can I receive money remaining in a Japanese account? A. It can be received after inheritance procedures. As a rule, it is transferred to an account in Japan, so the method of receipt must be confirmed with each financial institution.

Q. All heirs are in Vietnam. Who communicates with the Japanese side? A. It is common to appoint a professional in Japan. The power of attorney also requires notarization.

Contact Us

For a consultation, prepare the decedent’s nationality, date of death, last residence, and work and residence history in Japan; the number, relationship, and nationality of the heirs (including whether the parents are alive); and the types of assets in Japan. We can respond in Japanese or Chinese.

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• Basics of international inheritance when assets are in Japan
• Procedures for inheriting a Japanese bank account