What is limited acceptance?

What the Law Says

Limited acceptance (限定承認) is a statutory procedure under Japan’s Civil Code that allows heirs to accept an inheritance with liability capped at the net value of the inherited assets.

When someone dies, their heirs automatically inherit both assets and debts — unless they choose limited acceptance or renunciation. Limited acceptance lets heirs receive assets while limiting their responsibility for debts to the actual value of the estate.

This option must be chosen collectively by all heirs — no single heir can elect it alone. It requires formal application to the family court within three months of learning about the inheritance.

Once approved, the estate is settled under court supervision: creditors are paid only from estate assets, and heirs are not personally liable for any shortfall.

Statutory Text

An heir may accept an inheritance limited to the extent of the assets of the deceased.

— Civil Code, s. 922 — Limited Acceptance

Statutory Text

Limited acceptance must be made jointly by all heirs within three months from the time when the heir becomes aware of the commencement of inheritance.

— Civil Code, s. 923 — Requirements for Limited Acceptance

Statutory Text

Where limited acceptance has been effected, the heir shall not be liable for the debts of the deceased beyond the value of the inherited property.

— Civil Code, s. 924 — Effect of Limited Acceptance

What to Do

Sources