Zagdim Reader Desk · Japan gift and inheritance
Gift and inheritance of property in JapanTransfer registration, tax filing and family arrangements
Passing Japanese property to your family by lifetime gift or by inheritance after death involves different registrations, different taxes and different deadlines. The Zagdim Reader Desk first establishes your family and property situation, then shortlists suitable Japanese professionals.
Whether overseas assets fall within Japanese inheritance tax, the governing law of an international inheritance, and the overseas identity and family documents required all vary with each person’s nationality and history of domicile. This page describes the general rule, often written from the position of families in Taiwan and Hong Kong; passport holders of the United Kingdom, United States, Singapore, Australia, Canada and other countries should confirm the position for their own nationality.
Information checked: 29 October 2026
01 · ABOUT
Passing Japanese property to family: how do gift and inheritance differ?
Transferring Japanese property to a family member is more than changing the name on the register. Ownership, family relationships, mental capacity and the governing law must be confirmed first.
Living overseas or holding foreign nationality does not in itself remove Japanese taxes on the property. After an inheritance, the inheritance tax return, the inheritance registration and renunciation of inheritance each have a different deadline.
- Identify the type of transfer firstGift deadlines and inheritance deadlines are not interchangeable.
- List the debts tooRenunciation of inheritance must be assessed within the applicable deadline.
- Keep the cost recordsOn a later sale, the acquisition cost is in principle carried over from the previous owner.
Certificates of registered matters and registration of title. Jurisdiction depends on where the property is.
Handles the relevant national tax filings, tax agent notifications and related tax matters.
Logos belong to the respective bodies and are shown only to identify where a matter is handled. Zagdim is not affiliated with them.
How will the property pass to your family?
Start with the closest situation:
A lifetime gift to family
- The tax that appliesUnder ordinary calendar-year taxation, gift tax allows a deduction of ¥1.1 million (about US$6,900) per recipient on the total received in the year. Where there is a liability, the return is filed and the tax paid between 1 February and 15 March of the following year.
- RegistrationThe standard registration tax rate on a transfer of ownership by gift is 2%, higher than the 0.4% for inheritance.
- Who handles itA certified tax accountant (税理士, zeirishi) assesses the gift tax, and a judicial scrivener (司法書士) handles the transfer registration.
Next steps
- Check whether the family member receiving the gift has received other gifts in the same year
- Gather the property’s registration and acquisition cost records
An inheritance has arisen
- The deadlines to deal with firstWhere Japanese law applies, renunciation of inheritance must in principle be made within 3 months of learning of the inheritance. Where inheritance tax is due, the return is filed and the tax paid within 10 months from the day after you learn of the death. Inheritance registration is in principle required within 3 years of learning that you have acquired the property.
- Inheritance taxThe basic deduction is ¥30 million (about US$190,000) plus ¥6 million multiplied by the number of statutory heirs, applied once to the whole estate.
- Who handles itA lawyer (弁護士, bengoshi) confirms the governing law and the division of the estate, a certified tax accountant handles the inheritance tax, and a judicial scrivener handles the inheritance registration.
Next steps
- Confirm the date of death and the date you learned of it
- List the assets and debts, then decide whether to renounce the inheritance
Inherited earlier, not yet registered
- What to knowThe registration duty also applies to inheritances you already knew of before 1 April 2024 and have not yet registered. In principle these must be registered by 31 March 2027.
- Who handles itA judicial scrivener handles the inheritance registration. If there are doubts about how the estate was divided at the time, a lawyer confirms that first.
Next steps
- Obtain the property’s certificate of registered matters and confirm who the current registered owner is
Family members living overseas
- What to knowEven where an heir lives overseas, Japanese property may still fall within the scope of Japanese inheritance tax. Whether overseas assets are included depends on nationality, history of domicile and the circumstances of the deceased.
- Prepare firstEach family member’s nationality and history of domicile, overseas proof of identity and family relationship, and any translation needed.
- Who handles itA lawyer first confirms the governing law of the international inheritance and the validity of the documents; a certified tax accountant and a judicial scrivener then take over.
Next steps
- List the country or region where each family member lives and the nationality each holds
Sources: National Tax Agency – Tax Answer Nos. 4152, 4138, 4205, 4402, 7191 and 3270 / Ministry of Justice – mandatory application for inheritance registration (相続登記の申請義務化) / Courts in Japan – statement of renunciation of inheritance (相続の放棄の申述). Checked 29 October 2026.
03 · CASES
Which situations need extra care?
In every caseThe governing law and the validity of documents in an international inheritance must be confirmed case by case. A tax deadline is not the same as a registration deadline.
This service may not be the right fit. If you want family to manage the property while you still have mental capacity, without transferring ownership for now, compare “Family trusts in Japan”. If the family already disputes the division of the estate, a lawyer should deal with the dispute first.
07 · EXPERTS & PROFESSIONALS
Who helps?
Depending on the case, different Japanese professionals are involved.
Lawyer
弁護士 · bengoshiConfirms the governing law, the division of the estate and any dispute.
Judicial scrivener
司法書士 · shihō shoshiFiles the registration of title by gift or inheritance on your behalf, as engaged.
Certified tax accountant
税理士 · zeirishiCalculates gift and inheritance tax and files the returns.
MATCHING
How Zagdim shortlists the right professionals
What you need
Zagdim Reader Desk- Clarifying the need
- Matching providers
- Follow-up at key points
The right professionalZagdim Reader Desk
Sets out a written brief · introduces the right professional · follows up
No charge to readersProfessionals in Japan
Professional advice and handling
Quote · contract · payment · receiptWhether a professional can be arranged
- You tell the Reader DeskGift or inheritance, and where your family members live
- The Reader Desk checksWhether a lawyer, judicial scrivener or certified tax accountant can be arranged. Professionals work in English or Japanese; other languages on request
- The Reader Desk repliesWe say which kind of professional will take it on. If no suitable provider is available for now, we say so plainly
08 · CONSULTATION
What happens next?
Four steps after you get in touch
- Contact the Reader DeskTell us by WhatsApp or email whether it is a gift or an inheritance.
- A written briefThe Reader Desk sets out the family, assets and deadlines; you confirm it.
- Introduction to a professionalBefore the introduction, the written quote, out-of-pocket costs and conditions for extra charges are confirmed with the provider.
- Quote and engagementThe professional quotes; you decide whether to engage, and contract and pay directly.
Have these points ready before you get in touch, so we can tell straight away which deadline to deal with first.
- Whether you plan a gift or an inheritance has already arisen, and the date
- Where the property is, who the registered owner is and the records from when it was acquired
- Where each family member lives, their nationality and whether there is a will
The Zagdim Reader Desk handles contact and follow-up.
