Japan Inheritance and Gift Tax for Overseas Families

This article is the main piece in the “Inheritance and Gift Tax” series of the Japan property guide. It explains how Japan taxes real estate that is inherited or given as a gift, how the tax is calculated, which filing deadlines apply, how inheritance registration works, and how all of this connects with Taiwan and Hong Kong. It is written for families who hold property in Japan while living elsewhere, including Taiwan and Hong Kong.

Japanese property that is inherited is within the scope of Japanese inheritance tax even if the whole family lives overseas. Japan’s inheritance tax is called sōzoku-zei (相続税) and is based on where the assets are located. A property in Japan is a Japanese asset, whatever the heir’s nationality or place of residence. Property in Japan that is given to a family member during the owner’s lifetime is likewise within the scope of Japanese gift tax (贈与税).

Being within the scope of the tax does not mean tax is payable. As a rule, a return is required only when the net estate exceeds the basic deduction, and the amount each person finally owes can be determined only after the various reliefs are applied. For a family with property in Japan, two questions come first: whether Japan taxes only that property or also your assets in other countries, and which deadlines apply in each country after a family member dies.

Five Key Points

• Japanese real estate is always within the tax scope. Japanese inheritance tax and gift tax both reach assets located in Japan, even if the heir or recipient lives overseas.
• How far the tax reaches depends on nationality and 10-year residence history. If an heir has no Japanese nationality and has not lived in Japan in the past 10 years, only Japanese assets are taxed when the deceased falls into one of two specific categories. Otherwise, assets outside Japan are also within the scope.
• A return is generally required above the basic deduction. The basic deduction is JPY 30 million plus JPY 6 million multiplied by the number of statutory heirs. A return is still required if the estate falls to or below the basic deduction only after applying special provisions such as the small residential land relief.
• Japanese deadlines. The inheritance tax return and payment are due within 10 months from the day after you learn that the inheritance has begun. Inheritance registration of inherited Japanese property must be completed within 3 years. A person living overseas must appoint a tax representative when filing.
• Taiwan may require a filing too. If the deceased was a Republic of China (Taiwan) national who habitually resided in Taiwan, the Japanese property must also be included in the Taiwan estate tax return, due within 6 months from the day after death. Hong Kong has had no estate duty since February 11, 2006.

Does Japan Tax an Estate if the Whole Family Lives Outside Japan?

Yes, as long as the estate includes property in Japan. Japan treats real estate as a Japanese asset according to its location. An apartment in Tokyo and a detached house in Osaka are both Japanese assets.

Japan divides heirs into categories. An unlimited taxpayer (無制限納税義務者) is taxed on assets wherever they are located. A limited taxpayer (制限納税義務者) is taxed only on assets located in Japan. Japanese property is within the scope for every category, so whichever one you fall into, inherited Japanese real estate is within the scope of Japanese inheritance tax.

Being within the scope is not the same as owing tax. As a rule, a return is required once the net estate, after deducting debts and similar items, exceeds the basic deduction (基礎控除額). Whether tax is actually payable also depends on the reliefs available. The calculation is explained below.

The same applies to lifetime gifts of Japanese property. Even if the recipient lives overseas, the property remains within the scope of Japanese gift tax.

Does Japan Tax Only the House, or Also Assets in Taiwan and Hong Kong?

Two people must be considered: the person who inherits (the heir) and the person who died (the decedent). Japan decides on the basis of nationality and whether each person had a domicile (住所) in Japan within the past 10 years.

Domicile means the center of a person’s life and is decided on the facts. There is no rule such as “a set number of days counts.” A person with Japanese nationality or permanent resident (永住者) status may still be treated as living in Japan while temporarily abroad. For example, a person studying abroad who is a dependent relative of someone living in Japan, or a person on an overseas work assignment expected to last about one year or less, is as a rule treated as still living in Japan unless the domicile is clearly abroad.

The Decedent’s Category Is the Key

For an heir who lives overseas and has no Japanese nationality, the first thing to check is whether the decedent falls into one of these two categories:

• Foreign decedent (外国人被相続人): a foreign national who lived in Japan at the time of death and held a residence status (在留資格, the category of status under which a foreigner may stay in Japan) such as work or study. Permanent residents do not fall into this category.
• Non-resident decedent (非居住被相続人): a person who did not live in Japan at the time of death and had no domicile in Japan at any time in the past 10 years; or a person who did have a domicile in Japan within the past 10 years but never held Japanese nationality during that time.

How Far Does Japan Tax an Heir Who Lives Overseas?

The table below covers cases where the heir had no domicile in Japan when acquiring the assets.

A person with both Japanese and another nationality is treated as having Japanese nationality. The “10 years” means any point within the 10 years before the inheritance began.

When the heir lives in Japan, assets outside Japan are as a rule taxed as well. The exception is a temporary resident (一時居住者): a person who holds a residence status such as work or study and whose periods of domicile in Japan within the past 15 years total 10 years or less. If the decedent falls into one of the two categories above, only Japanese assets are taxed for a temporary resident.

These are the rules for inheritances that began on or after April 1, 2021. Inheritances before that date follow the earlier rules.

This turns on the nationality and past residence of both you and the decedent. For the full test, see the companion article “Who Pays Japanese Inheritance Tax? How Domicile, Nationality and Years of Residence Set the Tax Scope” in this series.

**Example: A father living in Taiwan leaves a Tokyo apartment**

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The father is a Taiwanese national who has always lived in Taiwan and has never lived in Japan. The mother has died. The son, an only child, lives in Taipei, has no Japanese nationality and has never lived in Japan. The son inherits the apartment.

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• The father did not live in Japan when he died and did not live there at any time in the past 10 years, so he is a non-resident decedent. – The son has no Japanese nationality and has not lived in Japan in the past 10 years, and the father is a non-resident decedent, so the son is a limited taxpayer: Japan taxes only assets in Japan. The Tokyo apartment is within the scope, and the son’s assets in Taiwan are not counted. – There is one statutory heir, so the basic deduction is JPY 30 million + JPY 6 million x 1 = JPY 36 million. The debts the son can deduct are limited to a few types, such as a mortgage secured on this apartment and taxes on this apartment. Funeral expenses cannot be deducted.

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What the son must do: first work out the inheritance tax valuation of the apartment. If, after deducting the allowable debts, the amount exceeds JPY 36 million, he must file and pay within 10 months from the day after he learns that the inheritance has begun, appoint a tax representative who lives in Japan, and decide for himself which tax office to file with. Whether or not tax is payable, inheritance registration must be completed within 3 years. On the Taiwan side, because the father was a national who habitually resided in Taiwan, the apartment must also be included in the Taiwan estate tax return.

How Much Is Payable? How Japanese Inheritance Tax Is Calculated

First check whether the net estate exceeds the basic deduction. If it does not, no return is generally needed. If it does, tax is calculated only on the excess, using the tax rates.

1. Work out the taxable assets. For a limited taxpayer, only assets in Japan are counted.
2. Deduct debts and funeral expenses, and add back lifetime gifts. The debts a limited taxpayer may deduct are limited to a few types: taxes on the Japanese asset, debts secured on it (for example, a mortgage), and debts incurred to acquire or maintain and manage it. Funeral expenses cannot be deducted.
3. Subtract the basic deduction. This is JPY 30 million + JPY 6 million x the number of statutory heirs. The number is counted under the Japanese Civil Code, so a person who renounces the inheritance is still counted.
4. Calculate the total inheritance tax for the whole family. The remaining amount is treated as if divided among the statutory heirs according to their statutory shares (法定相続分) under the Japanese Civil Code. A progressive rate of 10% to 55% in 8 brackets is applied to each notional share, and the results are added up.
5. Allocate the tax among the individuals. The total is divided according to the proportion each person actually receives. Recipients other than a spouse, parents or children (for example, siblings) pay a 20% surcharge, with some exceptions. After subtracting the available tax credits, the result is each person’s tax. If the amount falls to zero after the credits, nothing is payable.

The tax rates are not applied directly to what each person actually receives. How the estate is actually divided affects only the allocation in step 5.

When the decedent is a foreign national, the number of heirs for the basic deduction and the total inheritance tax are calculated under the rules of the Japanese Civil Code. While the estate remains undivided, each person’s taxable value is calculated using the heirs and shares set by the decedent’s home-country law.

What Value Is Used for Japanese Property?

Neither the purchase price nor the market price.

• Land: valued separately by land category. Residential land is as a rule valued by multiplying the road-price value (路線価, rosenka) per unit, after various adjustments, by the area. In areas without a road-price value, the fixed asset tax assessed value is multiplied by a multiple published by the National Tax Agency. Both the road-price map and the multiples table are published on the National Tax Agency website.
• Buildings: as a rule, the fixed asset tax assessed value (固定資産税評価額).
• Condominium units: for units inherited or received as gifts on or after January 1, 2024, the valuation may need to be multiplied further by a correction rate for sectional ownership (区分所有補正率). No correction applies where the valuation level is between 0.6 and 1, and some types are excluded.

What Reliefs Exist, and Can Overseas Families Use Them?

• Spouse: no inheritance tax is charged on the net amount the spouse actually receives, up to the greater of JPY 160 million or the amount equivalent to the spouse’s statutory share. A spouse here means a legally registered spouse. A return is required even when the tax after relief is zero, and without filing the relief cannot be applied.
• Small residential land relief (小規模宅地等の特例): for residential land where the decedent lived, up to 330 square meters can be reduced by 80% if the conditions are met. The decedent must have lived there before death. If the decedent lived in Taiwan or Hong Kong and the Japanese house was used as a holiday home or let to tenants, it does not count as the decedent’s residential land. A relative other than a spouse who is a limited taxpayer without Japanese nationality cannot use the relief as an “other relative.” A return is still required if the estate falls to or below the basic deduction only after applying this relief.
• Lifetime gifts are added back: for a person who dies on or before December 31, 2026, assets received from the decedent in the 3 years before death under calendar-year taxation must be added back at their value at the time of the gift, including gifts of JPY 1.1 million or less that were not taxed. The add-back applies to those who acquire assets by inheritance or bequest. From 2027 the add-back period is extended in stages, reaching 7 years for deaths on or after January 1, 2031.

For the rate table, worked examples and other deductions, see the companion article “How Is Japanese Inheritance Tax Calculated? Basic Deduction, Rate Brackets and the Spouse’s Tax Credit.”

Is It Better to Give the House to Your Children During Your Lifetime?

It depends on the family’s situation. A lifetime gift is subject to gift tax, and the transfer costs also differ from inheritance, so the two should be calculated together.

How Does Japanese Gift Tax Work?

Japanese gift tax is paid by the recipient. The scope is decided in the same way as for inheritance tax, but by reference to the domicile and nationality of the recipient and the donor at the time of the gift. Japanese real estate is within the scope in every category.

There are two ways to calculate Japanese gift tax, and the recipient chooses between them:

• Calendar-year taxation (暦年課税): gifts received by the recipient from January 1 to December 31 each year are totaled, and the portion above JPY 1.1 million is taxed. The JPY 1.1 million is calculated on the recipient’s total for the year, not JPY 1.1 million per donor.
• Settlement taxation at inheritance (相続時精算課税): a system that combines gift tax and inheritance tax in one calculation.
  • Eligibility: a parent or grandparent aged 60 or over on January 1 of the year of the gift, giving to a child or grandchild aged 18 or over on January 1 of that year.
  • Calculation: each year JPY 1.1 million is first deducted (for gifts from 2024; if there are two or more such donors in the same year it must be shared among them). The amount is then offset against a special deduction of JPY 25 million in total, and the excess is taxed at 20%. The special deduction applies only if the filing is made within the deadline.
  • No switching back: once chosen for a given donor, the recipient cannot return to calendar-year taxation for that donor.
  • On the donor’s death: these assets are added back to the estate at their value at the time of the gift for inheritance tax. For the portion received from 2024, the annual JPY 1.1 million basic deduction is applied before the add-back. Gift tax already paid can be credited.

When a return is required, the recipient files and pays between February 1 and March 15 of the year after the gift. A recipient who lives overseas must first appoint a tax representative and designate a tax district.

A recipient who lives overseas can also choose settlement taxation at inheritance. Whether a donor who lives outside Japan can use it has not been directly addressed by the National Tax Agency as of September 2026. The conditions in the statute contain no residence restriction, and individual cases should be confirmed with the tax office or a Japanese tax accountant (税理士). In addition, land received as a gift under settlement taxation at inheritance cannot later use the small residential land relief.

For married couples of 20 years or more, a gift of a residential property in Japan from one spouse to the other qualifies for a further deduction of up to JPY 20 million in addition to the JPY 1.1 million. The recipient spouse must actually move in by March 15 of the year after the gift and expect to continue living there, and a return is required even if the tax is zero.

Transfer Costs: Inheritance and Gift Differ

The basis for registration and license tax is, as a rule, the registered value in the municipal fixed asset tax ledger, not the market price.

What About Taiwan and Hong Kong?

Taiwan assesses gift tax by reference to the donor, while Japan assesses it by reference to the recipient, so the two sets of rules apply separately. A Republic of China national who habitually resides in Taiwan and gives away assets located abroad is also subject to Taiwan gift tax. For 2026 (ROC year 115) the exemption is TWD 2.44 million per year; when a donor’s gifts within a year exceed that amount, a return must be filed within 30 days of the gift that causes the excess. The Hong Kong official tax policy page lists no gift tax among Hong Kong taxes, but Japanese gift tax is still determined under Japanese rules.

Which approach suits a given family best requires combining the taxes of both places with the transfer costs. For details, see the companion article “Gift Tax Rules and Annual Exemptions to Know Before Giving Japanese Property to Family.”

What Must Be Done in Japan, and by When, After a Family Member Dies?

Several deadlines run at once, with different start points and lengths, so each must be tracked separately.

When the decedent is a foreign national, the inheritance is as a rule governed by the decedent’s home-country law, and the 3-month rule of the Japanese Civil Code may not apply.

Living Overseas: Which Tax Office, and Who Files on Your Behalf?

A person who has neither a domicile nor a residence in Japan and who must file an inheritance tax return must appoint a tax representative (納税管理人) from among people living in Japan and submit a tax representative notification form (納税管理人届出書) to the tax office (税務署). The representative can be a relative or a tax accountant; the law does not require a tax accountant.

The tax office to file with depends on where the decedent was living at death:

• Decedent lived in Japan: file with the tax office for the decedent’s domicile, not the heir’s domicile and not the place where the property is located.
• Decedent lived overseas and the heir also lives overseas: the heir must decide on a tax district (納税地) and file with the tax office there; if none is declared, the Commissioner of the National Tax Agency designates one. As of September 2026 the National Tax Agency has not said which tax office to choose in this situation, so it is advisable to check with the tax office or a tax accountant before filing.

Tax must be paid by the filing deadline. Late payment incurs delinquent tax (延滞税) calculated by the day: the 2026 rates are 2.8% per year for the first 2 months from the day after the deadline and 9.1% per year thereafter, and the rates are adjusted every year. A person who files late may also be charged a penalty for failure to file (無申告加算税). If the tax cannot be paid in one sum, deferred installment payment (延納, payment over several years) or payment in kind (物納, paying with assets) is available. Applications must be made before the filing deadline and approved by the tax office, and assets used for payment in kind must be located in Japan and meet strict conditions.

What Is Needed for Inheritance Registration?

The 3-year deadline for inheritance registration applies equally to people living overseas. If registration is not completed without justifiable reason, the registrar first issues a demand; if it is still not done after the demand, a non-penal fine (過料) of up to JPY 100,000 may be imposed. Living overseas is not among the justifiable reasons listed by the Ministry of Justice. The obligation also applies to inheritances that began before April 1, 2024, for which the deadline is March 31, 2027; where the date you learned you had acquired the property by inheritance is in April 2024 or later, the deadline is 3 years from that date.

A foreign-national heir who lives overseas must prepare a few additional items when applying for registration:

• Proof of address: an address certificate issued by the government of the home country or country of residence that is equivalent to the Japanese residence certificate (住民票), or an affidavit (宣誓供述書) authenticated by a notary in the home country or country of residence, together with a copy of the passport. Documents in a foreign language must be accompanied by a translation.
• Domestic contact person (国内連絡先となる者): the name, address and other details of a contact person in Japan; if there is none, this can be stated on the application. This is a separate system from the tax representative used for tax purposes.
• Nationality: from October 5, 2026, a person applying to be registered as an owner must also declare nationality, including persons living abroad. The Ministry of Justice explains that this information also helps with inheritance registration, because which country’s inheritance law applies when an owner dies is determined by nationality.

Which Taiwanese or Hong Kong document can serve as proof of address can be confirmed with the judicial scrivener (司法書士) handling the registration or with the Legal Affairs Bureau. For the full procedure, see the companion article “The Process of Inheriting Japanese Property: Filing Deadlines, Inheritance Registration and the Tax Representative.”

Is a Filing Needed in Taiwan or Hong Kong, and Could Tax Be Charged Twice?

Taiwan may require a filing, and Hong Kong currently has no estate duty. The agreements between Japan and Taiwan and between Japan and Hong Kong that could be found cover income tax only, not inheritance tax or gift tax. Where both places tax the same estate, the only treatment found is each place’s own credit rules. The Taiwan and Hong Kong rules below are subject to the current rules of the local authorities.

Taiwan: It Depends on Whether the Decedent Habitually Resided in Taiwan

• Scope: when a Republic of China national who habitually resides in Taiwan dies, the whole estate, in Taiwan and abroad, is subject to Taiwan estate tax, and Japanese property must be included. For a national who habitually resides outside Taiwan, or a person who is not a Republic of China national, only the estate located in Taiwan is taxed.
• Definition of habitual residence: having a domicile in Taiwan within the 2 years before death; or having no domicile but a residence in Taiwan and staying in Taiwan for a total of more than 365 days within the 2 years before death (with some exceptions).
• Amounts for 2026 (ROC year 115): exemption of TWD 13.33 million. Net taxable estate up to TWD 56.21 million is taxed at 10%, over TWD 56.21 million up to TWD 112.42 million at 15%, and over TWD 112.42 million at 20%. These amounts are adjusted by the consumer price index, and the 2027 amounts have not yet been announced.
• Deadline: within 6 months from the day after death, filed with the National Taxation Bureau for the place of household registration. A person with a justifiable reason who cannot file on time must apply in writing for an extension before the deadline expires; the extension is limited to 3 months.

Can Tax Paid in Japan Be Credited in Taiwan?

An application can be made, but documents must be attached and there is a ceiling. Estate tax already paid on foreign assets in the country where they are located can be applied for as a credit against Taiwan tax under Article 11 of the Estate and Gift Tax Act (遺產及贈與稅法). The conditions are submitting a tax payment certificate issued by the tax authority of that country and having it authenticated; the credit cannot exceed the increase in Taiwan tax caused by including the foreign estate. Documents issued abroad must be authenticated by an overseas mission and accompanied by a Chinese translation.

Japanese inheritance tax is calculated on the portion each heir receives. As of September 2026, there is no official statement on whether or how it is recognized as “estate tax already paid” under Article 11, so how much can be credited and which documents are needed must be confirmed with the National Taxation Bureau before filing.

The reverse does not apply: Japan’s foreign tax credit applies only to tax charged abroad on assets located outside Japan. Estate tax that Taiwan charges on Japanese property cannot be deducted from Japanese inheritance tax.

Hong Kong: Estate Duty Has Been Abolished

Hong Kong estate duty was abolished on February 11, 2006, and no Hong Kong estate duty is charged on deaths on or after that date. However, whether Japan charges inheritance tax is still decided under Japanese rules: Japanese property left by a Hong Kong resident is likewise within the scope of Japanese inheritance tax.

For details of filing and credits in the two places, see the companion article “Taiwan and Hong Kong Families Inheriting Japanese Property: How Filing and Foreign Tax Credits Fit Together.”

Five Things to Confirm Before You Start

1. The decedent’s place of residence at death, whether the decedent held Japanese nationality, whether the decedent had a domicile in Japan within the past 10 years, and the decedent’s status while living in Japan (for example, whether a permanent resident).
2. Each heir’s nationality and residence history for the past 10 years.
3. The inheritance tax valuation of the Japanese property, and whether there is a mortgage secured on it.
4. Who will act as tax representative in Japan and which tax office will receive the return; who will handle inheritance registration; and, for heirs living overseas, who will submit the 20-day FEFTA report.
5. Whether an estate tax return is required in Taiwan, and how the Japanese tax payment certificate and its authentication will be prepared.

FAQ: Inheriting Japanese Property as an Overseas Family

My parents lived in Taiwan and left property in Japan. Do we owe Japanese inheritance tax?

Japanese real estate is within the scope of Japanese inheritance tax. Whether tax is actually payable depends on whether the net estate exceeds JPY 30 million plus JPY 6 million multiplied by the number of statutory heirs; if it does, a return must be filed within 10 months from the day after you learn that the inheritance has begun. Where the parents did not live in Japan in the past 10 years and the children have no Japanese nationality and have never lived in Japan, Japan taxes only assets in Japan.

Is Japanese property valued at the purchase price or the market price?

Neither. Land is as a rule valued by multiplying the road-price value published by the National Tax Agency, after adjustments, by the area; in areas without a road-price value, the fixed asset tax assessed value is multiplied by a multiple. Buildings are as a rule valued at the fixed asset tax assessed value. For condominium units inherited or received as gifts from 2024, the valuation may need to be multiplied further by the correction rate for sectional ownership.

What happens if inherited Japanese property is not registered?

Inheritance registration must be completed within 3 years of learning that the inheritance began and that you acquired the property, including for people living overseas. If it is not done without justifiable reason, the registrar first issues a demand; if it is still not done afterward, a non-penal fine of up to JPY 100,000 may be imposed. For inheritances that began before April 1, 2024, the deadline is March 31, 2027; where the date you learned you had acquired the property is April 2024 or later, it is 3 years from that date.

Does the tax representative have to be a tax accountant?

No. The law requires a person who lives in Japan and can handle filing and related matters, and a relative can serve. A person who lives overseas and must file an inheritance tax return must appoint a tax representative and submit the notification form to the tax office. For a person who does not need to file an inheritance tax return, the statute does not require a tax representative for inheritance tax.

A Hong Kong owner has died. Hong Kong has no estate duty, so is nothing payable on the Japanese property?

That is not the case. What Hong Kong abolished on February 11, 2006 is Hong Kong estate duty; Japanese inheritance tax is determined separately under Japanese rules. Japanese property left by a Hong Kong resident is likewise within the scope of Japanese inheritance tax, and when the net estate exceeds the basic deduction, a return must be filed in Japan.

Glossary

• Inheritance tax (相続税): Japan’s estate tax, paid by those who acquire assets by inheritance or bequest.
• Gift tax (贈与税): the Japanese tax on people who receive assets as gifts from individuals, paid by the recipient.
• Basic deduction (基礎控除額): the amount deducted first from the estate when calculating inheritance tax, currently JPY 30 million plus JPY 6 million multiplied by the number of statutory heirs.
• Unlimited taxpayer / limited taxpayer (無制限納税義務者 / 制限納税義務者): the former is taxed in Japan on assets wherever located; the latter only on assets located in Japan.
• Foreign decedent (外国人被相続人): a foreign-national decedent who lived in Japan at death and held a residence status such as work or study.
• Non-resident decedent (非居住被相続人): a decedent who did not live in Japan at death and had no domicile in Japan within the past 10 years, or who lived there but did not hold Japanese nationality at the time.
• Road-price value (路線価): the land valuation standard published by the National Tax Agency on the road-price map; residential land is valued for inheritance tax by multiplying it, after adjustments, by the area.
• Fixed asset tax assessed value (固定資産税評価額): the assessed value used for Japanese fixed asset tax; as a rule, buildings are valued for inheritance tax at this amount.
• Settlement taxation at inheritance (相続時精算課税): a gift tax option available when a parent or grandparent gives to a child or grandchild, under which the gifts are combined with inheritance tax calculations when the donor dies.
• Tax representative (納税管理人): a person appointed by someone without a domicile in Japan to handle tax filings and related matters in Japan; must live in Japan.
• Inheritance registration (相続登記): the registration of the transfer of ownership of inherited real estate into the heir’s name.
• FEFTA (外国為替及び外国貿易法): the Japanese law governing foreign exchange and external transactions; a person who is a non-resident under this law and acquires Japanese property must report through the Bank of Japan within 20 days.

Notes on Sources and Scope

• Information checked as of September 30, 2026, based on Japanese laws and National Tax Agency and Ministry of Justice documents, Taiwan’s laws and Ministry of Finance documents, and materials from the Hong Kong Inland Revenue Department and the Financial Services and the Treasury Bureau.
• The following points rest on the wording of the statutes or on reading provisions together; there is no direct official explanation for these situations.
• Scope for Taiwan and Hong Kong families: National Tax Agency documents do not mention Taiwan or Hong Kong. That a decedent living in Japan as a permanent resident is not a foreign decedent comes from reading together the Inheritance Tax Act and the basic circular; the list of statuses in the Immigration Control Act was not checked item by item.
• A gift of Japanese property between overseas family members is within the scope of Japanese gift tax; the basic deduction applies regardless of taxpayer category.
• When the decedent is a foreign national, the number of heirs and the total inheritance tax are calculated under the Japanese Civil Code: this is the premise of the question in a National Tax Agency Q&A case.
• Japan’s foreign tax credit does not extend to assets located in Japan; where both the decedent and the heir live overseas the heir decides the tax district; and whether a donor living outside Japan can choose settlement taxation at inheritance is not directly addressed by the National Tax Agency.
• Tax agreements between Japan and Taiwan or Hong Kong: the sources checked were the Ministry of Finance treaty list, the Japan-Taiwan private-sector tax arrangement, the full text of the Japan-Hong Kong agreement, and Taiwan’s Ministry of Finance list of income tax agreements. The Ministry of Foreign Affairs treaty database and Hong Kong’s list of comprehensive agreements were not checked, so the only statement possible is that the documents checked do not record an inheritance or gift tax agreement. That Hong Kong has no gift tax is judged from the taxes listed on the Financial Services and the Treasury Bureau page. Whether Japanese inheritance tax can be credited in Taiwan rests on the text of Article 11 of the Estate and Gift Tax Act; there is no official explanation using Japan as an example, and no official statement on which overseas mission handles authentication.
• The rule requiring nationality to be declared on registration takes effect on October 5, 2026, after the check date; the Ministry of Justice circular does not state in so many words that every inheritance registration requires it, and the Ministry has said that handling before the system revisions are complete will be announced separately. Taiwan’s Estate and Gift Tax Act was amended and promulgated on September 11, 2026, and this article cites the amended text; the Taiwan amounts apply only to cases arising in 2026 (ROC year 115), and the 2027 amounts have not been announced. The Japanese add-back period for lifetime gifts is extended in stages by date of death, and cases of death in 2027 or later must be calculated under the rules then in force.

Have a question about this guide? Leave a comment below, or ask Zagdim directly.

Sources

Titles are kept in their original wording; descriptions are in English.

• e-Gov法令検索－相続税法（昭和25年法律第73号） (Inheritance Tax Act): https://laws.e-gov.go.jp/law/325AC0000000073
• e-Gov法令検索－相続税法（2021年3月1日施行版） (Inheritance Tax Act, version in force March 1, 2021): https://laws.e-gov.go.jp/api/2/law_data/325AC0000000073_20210301_501AC0000000071
• 国税庁－相続税法基本通達 第1条の3・第1条の4共通関係 (National Tax Agency, basic circular on the Inheritance Tax Act, Articles 1-3 and 1-4): https://www.nta.go.jp/law/tsutatsu/kihon/sisan/sozoku2/01/01.htm
• 国税庁－タックスアンサー No.4138 相続人が外国に居住しているとき (Tax Answer No. 4138, when the heir lives abroad): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4138.htm
• 国税庁－タックスアンサー No.4138 QA 相続税の納税義務者の範囲等 (Tax Answer No. 4138 Q&A, scope of inheritance tax taxpayers): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4138_qa.htm
• 国税庁－タックスアンサー No.4432 受贈者が外国に居住しているとき (Tax Answer No. 4432, when the recipient lives abroad): https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4432.htm
• 国税庁－タックスアンサー No.4102 相続税がかかる場合 (Tax Answer No. 4102, when inheritance tax applies): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4102.htm
• 国税庁－タックスアンサー No.4126 相続財産から控除できる債務 (Tax Answer No. 4126, debts deductible from the estate): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4126.htm
• 国税庁－タックスアンサー No.4152 相続税の計算 (Tax Answer No. 4152, inheritance tax calculation): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4152.htm
• 国税庁－タックスアンサー No.4155 相続税の税率 (Tax Answer No. 4155, inheritance tax rates): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4155.htm
• 国税庁－相続税の申告のしかた（令和8年分用） (How to file an inheritance tax return, 2026 edition): https://www.nta.go.jp/publication/pamph/sozoku/shikata-sozoku2026/index.htm
• 国税庁－質疑応答事例 被相続人が外国人である場合の未分割遺産に対する課税 (Q&A case, taxation of undivided estates when the decedent is a foreign national): https://www.nta.go.jp/law/shitsugi/sozoku/11/02.htm
• 国税庁－タックスアンサー No.4158 配偶者の税額の軽減 (Tax Answer No. 4158, spouse’s tax credit): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4158.htm
• 国税庁－タックスアンサー No.4124 小規模宅地等の特例 (Tax Answer No. 4124, small residential land relief): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4124.htm
• 国税庁－タックスアンサー No.4602 土地家屋の評価 (Tax Answer No. 4602, valuation of land and buildings): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4602.htm
• 国税庁－タックスアンサー No.4667 居住用の区分所有財産の評価 (Tax Answer No. 4667, valuation of residential condominium units): https://www.nta.go.jp/taxes/shiraberu/taxanswer/hyoka/4667.htm
• 国税庁－タックスアンサー No.4161 贈与財産の加算と税額控除（暦年課税） (Tax Answer No. 4161, add-back of gifts and tax credit, calendar-year taxation): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4161.htm
• 国税庁－相続税及び贈与税の税制改正のあらまし（令和5年度） (Overview of the FY2023 inheritance and gift tax reforms): https://www.nta.go.jp/publication/pamph/pdf/0023006-004.pdf
• 国税庁－タックスアンサー No.4402 贈与税がかかる場合 (Tax Answer No. 4402, when gift tax applies): https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4402.htm
• 国税庁－タックスアンサー No.4429 贈与税の申告と納税 (Tax Answer No. 4429, gift tax filing and payment): https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4429.htm
• 国税庁－タックスアンサー No.4103 相続時精算課税の選択 (Tax Answer No. 4103, choosing settlement taxation at inheritance): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4103.htm
• 国税庁－質疑応答事例 受贈者が外国に居住している場合の相続時精算課税の適用 (Q&A case, settlement taxation at inheritance where the recipient lives abroad): https://www.nta.go.jp/law/shitsugi/sozoku/16a/04.htm
• e-Gov法令検索－租税特別措置法（昭和32年法律第26号） (Special Taxation Measures Act): https://laws.e-gov.go.jp/law/332AC0000000026
• 国税庁－タックスアンサー No.4452 夫婦の間で居住用の不動産を贈与したときの配偶者控除 (Tax Answer No. 4452, spousal deduction for gifts of residential property between spouses): https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4452.htm
• 国税庁－タックスアンサー No.7191 登録免許税の税額表 (Tax Answer No. 7191, registration and license tax table): https://www.nta.go.jp/taxes/shiraberu/taxanswer/inshi/7191.htm
• 東京都主税局－不動産取得税 (Tokyo Bureau of Taxation, real estate acquisition tax): https://www.tax.metro.tokyo.lg.jp/kazei/real_estate/fudosan
• e-Gov法令検索－地方税法（昭和25年法律第226号） (Local Tax Act): https://laws.e-gov.go.jp/law/325AC0000000226
• e-Gov法令検索－民法（明治29年法律第89号） (Civil Code): https://laws.e-gov.go.jp/law/129AC0000000089
• e-Gov法令検索－法の適用に関する通則法（平成18年法律第78号） (Act on General Rules for Application of Laws): https://laws.e-gov.go.jp/law/418AC0000000078
• 裁判所－相続の放棄の申述 (Courts of Japan, petition to renounce an inheritance): https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_06_13/index.html
• 国税庁－タックスアンサー No.2022 年の中途で死亡した人の確定申告（準確定申告） (Tax Answer No. 2022, final return for a person who died during the year): https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2022.htm
• 国税庁－タックスアンサー No.4205 相続税の申告と納税 (Tax Answer No. 4205, inheritance tax filing and payment): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4205.htm
• 国税庁－相続税法基本通達 第27条関係 (basic circular on the Inheritance Tax Act, Article 27): https://www.nta.go.jp/law/tsutatsu/kihon/sisan/sozoku2/04/01.htm
• e-Gov法令検索－国税通則法（昭和37年法律第66号） (Act on General Rules for National Taxes): https://laws.e-gov.go.jp/law/337AC0000000066
• 国税庁－B1-28 相続税・贈与税の納税管理人の届出手続 (Procedure for notifying a tax representative for inheritance and gift tax): https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/sozoku-zoyo/annai/1585-11.htm
• 国税庁－納税管理人届出書（相続税・贈与税）記載要領等 (Instructions for the tax representative notification form): https://www.nta.go.jp/taxes/tetsuzuki/shinsei/annai/sozoku-zoyo/annai/pdf/28sozoku12_01.pdf
• 国税庁－タックスアンサー No.9205 延滞税について (Tax Answer No. 9205, delinquent tax): https://www.nta.go.jp/taxes/shiraberu/taxanswer/osirase/9205.htm
• 国税庁－相続税及び贈与税等に関する質疑応答事例（令和5年度税制改正関係） (Q&A cases on inheritance and gift tax, FY2023 reforms): https://www.nta.go.jp/law/joho-zeikaishaku/sozoku/pdf/0024006-159.pdf
• 国税庁－タックスアンサー No.4211 相続税の延納 (Tax Answer No. 4211, deferred payment): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4211.htm
• 国税庁－タックスアンサー No.4214 相続税の物納 (Tax Answer No. 4214, payment in kind): https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4214.htm
• e-Gov法令検索－不動産登記法（平成16年法律第123号） (Real Property Registration Act): https://laws.e-gov.go.jp/law/416AC0000000123
• 法務省－相続登記の申請義務化について (Ministry of Justice, mandatory inheritance registration): https://www.moj.go.jp/MINJI/minji05_00599.html
• 法務省－外国居住の外国人や外国法人が所有権の登記名義人となる登記の申請をする場合の住所証明情報について (Ministry of Justice, proof of address for foreign individuals and entities living abroad who register as owners): https://www.moj.go.jp/MINJI/minji05_00574.html
• 法務省－令和6年4月1日以降にする所有権に関する登記の申請について (Ministry of Justice, ownership registration applications from April 1, 2024): https://www.moj.go.jp/MINJI/minji05_00589.html
• 法務省民事局長通達－令和8年9月4日付け法務省民二第872号 (Ministry of Justice Civil Affairs Bureau circular, September 4, 2026, No. 872): https://www.moj.go.jp/content/001470076.pdf
• 財務省－外為法に基づく不動産取得報告 よくあるご質問（FAQ） (Ministry of Finance, FAQ on real estate acquisition reports under FEFTA): https://www.mof.go.jp/policy/international_policy/gaitame_kawase/real_property/FAQ_J.pdf
• 財務省－リーフレット 外為法に基づく「本邦にある不動産又はこれに関する権利の取得に関する報告書」の提出 (Ministry of Finance, leaflet on the report of acquisition of real estate in Japan under FEFTA): https://www.mof.go.jp/policy/international_policy/gaitame_kawase/real_property/real_property_leafletJ.pdf
• 法務部全國法規資料庫－遺產及贈與稅法 (Taiwan Ministry of Justice laws database, Estate and Gift Tax Act): https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340072
• 財政部－公告115年發生繼承或贈與案件適用遺產稅、贈與稅之免稅額及課稅級距金額 (Taiwan Ministry of Finance, 2026 exemption amounts and brackets): https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=9ba544f1016c4b85b54960b4346b5b75
• 財政部北區國稅局－115年度遺產稅免稅額及各項扣除額金額 (Northern Region National Taxation Bureau, 2026 estate tax exemption and deductions): https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=f2a148bdd1614850be9fa56df8cc9d5c
• 財政部臺北國稅局－被繼承人死亡時遺有中華民國境外之財產，應併入遺產總額，課徵遺產稅 (Taipei National Taxation Bureau, assets abroad at death must be included in the gross estate): https://www.ntbt.gov.tw/singlehtml/41ae3594197f4f69b47753ce08188516?cntId=9b556e08c9c14b24bf51fbf0a9f38d05
• 財政部稅務入口網－稅務問答3602 那些情形可以扣抵應納遺產稅額？ (Taiwan tax portal Q&A 3602, what can be credited against estate tax payable): https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/estate-tax/payable/nkzNBq
• 財政部稅務入口網－稅務問答3111 申報遺產稅時應檢附那些文件？ (Taiwan tax portal Q&A 3111, documents to attach when filing estate tax): https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/estate-tax/filing/7MrYaQB
• 財政部稅務入口網－稅務問答3601 遺產稅應納稅額如何計算？ (Taiwan tax portal Q&A 3601, how estate tax payable is calculated): https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/estate-tax/payable/aYEGrlw
• 香港稅務局－遺產税 (Hong Kong Inland Revenue Department, estate duty): https://www.ird.gov.hk/chi/tax/edu.htm
• 香港稅務局－A Brief Guide to Taxes Administered by the Inland Revenue Department（2023/24）: https://www.ird.gov.hk/eng/pdf/2024/BriefGuide20232024.pdf
• 香港財經事務及庫務局－現行稅務政策 (Hong Kong Financial Services and the Treasury Bureau, prevailing tax policy): https://www.fstb.gov.hk/tc/treasury/general/prevailing-tax-policy.htm
• 財務省－我が国の租税条約等の一覧 (Ministry of Finance, list of Japan’s tax treaties): https://www.mof.go.jp/tax_policy/summary/international/tax_convention/tax_convetion_list_jp.html
• 日本台湾交流協会－日台民間租税取決め（和文） (Japan-Taiwan Exchange Association, Japan-Taiwan private-sector tax arrangement, Japanese text): https://www.koryu.or.jp/Portals/0/images/news/20160615/sozei-J.pdf
• 全國法規資料庫－亞東關係協會與公益財團法人交流協會避免所得稅雙重課稅及防杜逃稅協定 (Taiwan laws database, income tax double-taxation agreement between the Association of East Asian Relations and the Japan-Taiwan Exchange Association): https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=Y0040274
• 財務省－日・香港租税協定（和文） (Ministry of Finance, Japan-Hong Kong tax agreement, Japanese text): https://www.mof.go.jp/tax_policy/summary/international/press_release/sy221109ho_a.pdf
• 財政部國際財政司－我國所得稅協定一覽表 (Taiwan Ministry of Finance, list of Taiwan’s income tax agreements): https://www.mof.gov.tw/singlehtml/191?cntId=63930

Important Notice

This article is a general information summary and does not constitute tax or legal advice for any individual case. Information checked as of September 30, 2026. Rules in Japan, Taiwan and Hong Kong may change, so please rely on the current announcements of the competent authorities in each place, and consult a qualified professional for individual cases.