Estate Planning · Japan
Wills & Inheritance Planning · Japan
Iryūbun and the 10-month deadline — cross-border planning for Thai heirs of Japanese estates.
AI Quick Answer · Speakable
Japan enforces iryūbun (legitimate portion) equal to half of the intestate share for spouse and descendants. Inheritance tax must be filed within 10 months of death, with a basic exemption of JPY 30 M plus JPY 6 M per statutory heir; rates run 10–55%. A public notary will (公正証書遺言) avoids Family Court verification and is strongly preferred for cross-border estates.
Quick facts
- Succession law: Civil Code Book V, arts 882–1044 — civil-law tradition.
- Forced heirship: Iryūbun (legitimate portion): 1/2 of intestate share for spouse and descendants; 1/3 when only ascendants inherit.
- Accepted will formats: Handwritten (自筆証書遺言), notary (公正証書遺言 — recommended), sealed (秘密証書遺言).
- Inheritance tax: Basic exemption JPY 30 M + JPY 6 M × statutory heirs. Progressive 10–55%. Tax return due within 10 months.
- Probate timeline: 6–12 months; tax filing must complete within 10 months from date of death.
- Treaty position: No estate treaty. Japan-Thailand income tax treaty 1990. Japan taxes heirs resident in Japan on worldwide inherited assets.
- Package fee: From THB 65,000 — bundled Japanese will plus Thai will plus certified Japanese translator/notary liaison.
Key risk for Thai nationals & expats
A Thai national resident in Japan for 10 of the last 15 years is exposed to Japanese inheritance tax on worldwide assets. Missing the 10-month deadline triggers 15–20% penalty (無申告加算税).
Probate process in Japan
Family Court verifies handwritten wills; notary wills are exempt. Distribution and re-registration through local ward office.
Recommended strategy
1) Execute a public notary will (公正証書遺言) — no Family Court check required. 2) Coordinate departure from Japan before crossing the 10-year threshold. 3) Nominate life insurance beneficiaries outside the estate.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in Japan, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine Japan domicile status and residency threshold; assess Basic exemption JPY 30 M + JPY 6 M × statutory heirs.
- 3
Draft dual will (Thai + Japan)
Draft a Japan will (Handwritten (自筆証書遺言), notary (公正証書遺言 — recommended), sealed (秘密証書遺言)) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
Iryūbun (legitimate portion): 1/2 of intestate share for spouse and descendants; 1/3 when only ascendants inherit. · Primary defensive move: 1) Execute a public notary will (公正証書遺言) — no Family Court check required.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
Other jurisdictions we cover
FAQ · Japan
Does Japan enforce forced heirship?
Iryūbun (legitimate portion): 1/2 of intestate share for spouse and descendants; 1/3 when only ascendants inherit.
Which will formats are recognised in Japan?
Handwritten (自筆証書遺言), notary (公正証書遺言 — recommended), sealed (秘密証書遺言).
What does the Japan probate process look like?
Family Court verifies handwritten wills; notary wills are exempt. Distribution and re-registration through local ward office.
How is inheritance tax calculated in Japan?
Basic exemption JPY 30 M + JPY 6 M × statutory heirs. Progressive 10–55%. Tax return due within 10 months.
Is there a Thailand-Japan estate-tax treaty?
No estate treaty. Japan-Thailand income tax treaty 1990. Japan taxes heirs resident in Japan on worldwide inherited assets.
How long does probate in Japan take?
6–12 months; tax filing must complete within 10 months from date of death.
What is the package fee starting point?
From THB 65,000 — bundled Japanese will plus Thai will plus certified Japanese translator/notary liaison.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
A Thai national resident in Japan for 10 of the last 15 years is exposed to Japanese inheritance tax on worldwide assets. Missing the 10-month deadline triggers 15–20% penalty (無申告加算税).
What is the recommended dual-will strategy?
1) Execute a public notary will (公正証書遺言) — no Family Court check required. 2) Coordinate departure from Japan before crossing the 10-year threshold. 3) Nominate life insurance beneficiaries outside the estate.
Are Thai heirs taxed on non-Japanese assets?
Only if the heir is resident in Japan for more than 10 of the last 15 years, or holds a table-1 visa (spouse, permanent resident). Short-term work-visa holders are exempt on foreign assets.
How is a Thai-drafted will recognised in Tokyo?
Japan is party to the 1961 Hague Wills Convention — form is valid if it complies with the law of the testator's nationality (Thai law) or with Japanese law. Translation certified by a licensed Japanese translator plus Apostille from Bangkok is required.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-249-4999 · LINE @NYC168 · email contact@ilc.ltd. Discovery call is complimentary; formal opinions billed after scoping.