Estate Planning

In Japan, a holographic will must be entirely handwritten, dated, and signed by the testator; no witnesses are required, but it must include a seal (hanko) to be valid.

Japan recognizes three main types of wills: notarized wills (most common and secure), holographic wills (handwritten and signed), and sealed wills (submitted to a notary in a sealed envelope).

No, a person under guardianship in Japan cannot make a valid will because they lack the legal capacity to do so under the Civil Code.

A notarial will in Japan is highly reliable, cannot be contested on grounds of forgery or alteration, and avoids the time and cost of court verification after death.

You can deposit a notarized will with the Legal Affairs Bureau for secure, official storage; it requires submission in person with identification and payment of a fee.

A reserved share (iryōbun) is the minimum portion of an estate that certain close relatives are legally guaranteed, even if a will says otherwise. Spouses, children, and direct ascendants (e.g., parents) are entitled.

In Japan, statutory heirs are determined in a strict order: (1) children, (2) parents, (3) siblings — with spouses always inheriting alongside them. Predeceased children are represented by their descendants.

Special benefits are gifts or advances given by a deceased person to an heir during their lifetime, and they reduce that heir’s statutory inheritance share under Japanese civil law.

Contribution share (kōkenbun) is an additional portion of the estate given to an heir who significantly supported the deceased during their lifetime. It is considered in inheritance under Japan’s Civil Code.

Yes, you can leave all your estate to one person in Japan, but certain close relatives have legally protected 'reserved shares' (forced heirship rights) that cannot be fully disinherited.

Representation in Japan is the legal authority for one person to act on behalf of another in civil matters, as defined and limited by the Civil Code. Its scope depends on the type (statutory or voluntary) and must comply with statutory formalities and limits.

In Japan, the basic exemption for inheritance tax is ¥30 million plus ¥6 million per statutory heir.

In Japan, inheritance tax returns must be filed within 10 months of the deceased person’s death.

In Japan, a surviving spouse can claim a spousal deduction for inheritance tax, which may fully exempt their share if it meets statutory conditions — including limits based on the statutory inheritance share and total taxable estate.

Settlement taxation at inheritance in Japan refers to the 'settlement taxation system' (a special tax regime) that allows lifetime gifts from parents or grandparents aged 65+ to children or grandchildren aged 20+ to be taxed at inheritance tax rates instead of gift tax — with a ¥25 million non-taxable allowance.

No, you do not automatically inherit the deceased's debts in Japan. You can avoid liability by renouncing inheritance within three months of learning about the death.

Yes, inheritance registration is mandatory in Japan under the Real Property Registration Act. Failure to register within 3 years may result in a fine of up to ¥50,000.

Limited acceptance is a legal method in Japan where an heir accepts an inheritance only up to the value of the estate’s assets, avoiding personal liability for debts exceeding those assets.

The limitation period for reserved share claims in Japan is one year from the time the heir becomes aware of the infringement, and no later than ten years from the start of inheritance.

You must renounce inheritance within three months of learning that you are an heir, unless the court extends the deadline.

If heirs cannot agree on inheritance division, any heir may petition the family court for mediation or adjudication.

Estate division involving real property in Japan typically requires agreement among heirs or court-mediated partition; if consensus fails, a family court may order physical division, sale, or compensation-based allocation.

Spousal right of residence is a legal right granted to a surviving spouse to continue living in the deceased spouse’s registered residence, even if they don’t own it — established under Japan’s Civil Code amendments effective April 1, 2022.

Lifetime gifts are transfers made while the donor is alive and are subject to gift tax; inheritance occurs after death and is subject to inheritance tax. The tax rates, exemptions, and filing deadlines differ significantly between the two.