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Inheritance Procedures (From the Practice of an Administrative Scrivener)

Which country's law governs the inheritance of a foreign national? Article 36 of the Act on General Rules for Application of Laws, renvoi, and Japanese real estate

Illustration of organizing family, housing, and inheritance documents
浦松 丈二

浦松 丈二

行政書士・宅地建物取引士(四葉行政書士事務所/四葉不動産株式会社)

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When a foreign national dies, Japan starts from the rule that 'inheritance is governed by the national law of the decedent' (Article 36 of the Act on General Rules for Application of Laws). This article organises the framework for the governing law and the documents to gather from an administrative scrivener's view — the national-law principle, renvoi (Article 41), and the relation to where real estate is located.

In short: when a foreign national dies, in Japan the starting point is decided by the idea that "inheritance is governed by the national law of the decedent" (Article 36 of the Act on General Rules for Application of Laws). What you look at is the nationality of the decedent, not of the heirs. However, if the private international law of that home country designates Japanese law, it may return to Japanese law; this is called renvoi (Article 41 of the Act). Japan follows a unitary theory of inheritance that treats movables and immovables together under the national law without distinction, but through renvoi, only real estate located in Japan may end up handled under Japanese law. This article organises the framework for the governing law and the documents to gather from an administrative scrivener's view as general information; it does not finally fix the governing law or interpret foreign law. The final legal judgement on applying the governing law and any inheritance dispute is for a lawyer, inheritance registration for a judicial scrivener, and inheritance tax and the taxation of overseas assets for a tax accountant — each handed off separately, on the premise that you contract with each as an independent business. The administrative scrivener gathers the family register and kinship documents and prepares the estate-division agreement based on already-agreed content.

Is a foreign decedent's inheritance governed by Japanese law or the national law (Article 36)?

Article 36 of the Act on General Rules for Application of Laws provides that "inheritance is governed by the national law of the decedent." The first thing to check is the nationality of the deceased decedent, not of the heirs. For example, if a Japanese father dies and his child holds Chinese or Taiwanese nationality, it does not automatically become Chinese or Taiwanese law just because the child is a foreign national. Conversely, if the decedent is a foreign national, you first check that decedent's national law.

Where the decedent holds multiple nationalities or is stateless, there is a separate rule for how to determine the "national law" (Article 38 of the Act). If one of the multiple nationalities is Japanese, Japanese law is the national law; if there is no Japanese nationality, the law of the country of habitual residence, and if none, the law of the country most closely connected. For a stateless person, the law of the place of habitual residence applies.

Neither "a foreign national, therefore always foreign law" nor "assets in Japan, therefore always Japanese law" holds. The whole picture of inheritance procedures involving foreign nationality or overseas residence is organised in How to proceed with inheritance procedures involving overseas residence or foreign nationality.

When does "renvoi" send it back to which country's law?

Article 41 of the Act provides that where the national law of the party should govern, if under that country's law Japanese law should govern, then Japanese law applies. This is renvoi. The proviso to Article 41 declines renvoi for the effect of marriage, the matrimonial property regime and divorce (Articles 25 to 27), but inheritance (Article 36) is not within that exclusion, so renvoi can apply to inheritance.

The general flow is as follows.

Japan (Article 36) → look at the decedent's national law → that foreign country's private international law designates Japanese law → return to Japanese law (renvoi under Article 41)

In other words, even though Japan's Act says "governed by the national law," if that home country's private international law points to another country (for example, where the assets are located), it may come back to Japanese law there. Which country's law finally applies must be judged by combining the decedent's nationality, habitual residence, the location of the assets, and the content of that home country's private international law — it is not something an administrative scrivener fixes individually. Fixing the governing law and interpreting foreign law are the field of a lawyer.

Can only real estate located in Japan be handled under Japanese law?

Japan's Act adopts a unitary theory of inheritance that treats movables and immovables together under the decedent's national law without distinction. So looking at Japan's Act alone, it does not become "Japanese law because the real estate is in Japan." Whether it returns to Japanese law depends on how the decedent's home country's private international law treats movables and immovables.

DecedentBasis of the governing law for statutory inheritance on the home-country sideRenvoi to Japan
Mainland Chinese nationalStatutory inheritance: movables = law of habitual residence at death, immovables = law of the location of the immovable (Article 31 of the Law on the Application of Laws to Foreign-related Civil Relations)For immovables located in Japan, or movables where Japan is the habitual residence, it may return to Japanese law
Taiwanese nationalInheritance is in principle the national law at the time of the decedent's death (Article 58 of the Act Governing the Application of Laws to Civil Matters Involving Foreign Elements)It points to Taiwanese law in principle; mainland-Chinese-style renvoi usually does not arise

Because mainland China's private international law treats immovables under the law of their location, for real estate located in Japan held by a Chinese national, Japan's Article 36 first refers to Chinese law, and because the Chinese side designates the location of the immovable — Japan — renvoi under Japan's Article 41 may apply Japanese law. However, Article 9 of China's "Law on the Application of Laws to Foreign-related Civil Relations" has a rule excluding renvoi — when the Chinese side applies foreign law, it does not include that country's law-application rules — and this is different from renvoi under Japan's Article 41. It is important not to confuse them.

Article 58 of Taiwan's "Act Governing the Application of Laws to Civil Matters Involving Foreign Elements" governs inheritance by the national law at the time of the decedent's death, so for a Taiwanese decedent, Taiwanese law is designated in principle, and the structure returning to Japanese law differs from the mainland-Chinese type. All of this is general theory and does not assert "always" or "invariably." Individual application judgements are reserved to a lawyer.

What documents prove the national law (the home country's laws, family register, notarisation)?

On the basis of the governing-law framework, in practice you gather documents such as the following. Because some countries have no family-register system like Japan's, you cannot lump everything together as "the foreign family register."

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TypeExamples
Home-country inheritance lawsThe relevant provisions of the home country's inheritance law and private international law (law-application act), and their translations
Proof of status relationshipsPublic documents such as the home country's family register, birth, marriage and death certificates, and kinship certificates
Authentication and translationA Japanese translation where the recipient requires it, notarisation, consular authentication, or an apostille

Whether notarisation, consular authentication or an apostille is needed differs by country, type of document, recipient and type of procedure, and it cannot be said flatly that "it is always needed." Use the Ministry of Foreign Affairs' guidance to distinguish an apostille from consular authentication. Also, if the decedent or heirs cannot submit the required family-register and removed-register certificates, the certification of statutory heir information may be unavailable. For details of the system, see What is the list of statutory heir information. Where a will is involved, the formation and effect of the will (Article 37 of the Act) and the formalities of the will (the Act on the Law Applicable to the Form of Wills) must be considered separately.

From where should judgements be handed to qualified professionals?

Inheritance involving foreign nationality proceeds through a division among several professionals, each on the premise that you contract separately as an independent business.

  • Fixing the governing law, interpreting foreign law, applying renvoi individually, legally fixing the range of heirs and shares, and inheritance disputes → a lawyer
  • Agency for inheritance registration (transfer of ownership) → a judicial scrivener
  • Inheritance tax, the taxation scope of overseas assets, and the need for a tax administrator → a tax accountant
  • Sale and management of inherited real estate → a real estate broker (Yotsuba Real Estate Co., Ltd., a separate business)

What the administrative scrivener handles is gathering the family register and so on, organising foreign status documents, organising translated documents, preparing the estate-division agreement based on already-agreed content, and organising materials to pass to each professional. For the basics of the estate-division agreement, see Can you draft an estate-division agreement yourself. For the whole picture of inheritance work, see Inheritance, Wills and Trust Services; for the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for the sale and management of inherited real estate, see the Complete Guide to Inherited Real Estate by Yotsuba Real Estate Co., Ltd., a separate business. We also handle consultations in Chinese (traditional and simplified) and English. Our office receives no referral fee.

FAQ

Q. If an heir is a Chinese national, is the inheritance under Chinese law?
A. It is not decided by the heir's nationality alone. Japan's Article 36 first applies the national law of the decedent. Where the decedent is a foreign national, you must check, including renvoi (Article 41) where that home country's private international law designates Japanese law. Individually fixing the governing law is the field of a lawyer.

Q. Can real estate in Japan always be inherited under Japanese law?
A. Not flatly. Because Japan follows a unitary theory of inheritance without distinguishing movables and immovables, whether it returns to Japanese law depends on the decedent's home country's private international law. Real estate located in Japan of a mainland-Chinese decedent may return to Japanese law through the law of the location of the immovable, but for a Taiwanese national the national law (Taiwanese law) is designated in principle.

Q. How do you check and prove the home country's law?
A. You gather the relevant provisions of the home country's inheritance law and private international law and their translations, plus birth, marriage, death and kinship certificates. The recipient may require a Japanese translation, notarisation, consular authentication or an apostille, but the need differs by procedure, so confirm in advance.

Q. What can and cannot an administrative scrivener do?
A. The administrative scrivener gathers the family register and so on, organises foreign status documents and translated documents, and prepares the estate-division agreement based on already-agreed content. Fixing the governing law, interpreting foreign law, applying renvoi individually, fixing shares, and disputes are for a lawyer; inheritance registration for a judicial scrivener; and tax for a tax accountant.

Sources (Primary Information)

  • e-Gov Law Search, "Act on General Rules for Application of Laws" (Act No. 78 of 2006), Article 36 (inheritance is governed by the national law of the decedent), Article 37 (formation and effect of a will), Article 38 (national law) and Article 41 (renvoi) (accessed 2026-09-28)
  • e-Gov Law Search, "Act on the Law Applicable to the Form of Wills" (Act No. 100 of 1964) (accessed 2026-09-28)
  • People's Republic of China, "Law on the Application of Laws to Foreign-related Civil Relations," Article 9 (exclusion of renvoi) and Article 31 (governing law for statutory inheritance: movables = law of habitual residence, immovables = law of the location) (accessed 2026-09-28)
  • Taiwan, "Act Governing the Application of Laws to Civil Matters Involving Foreign Elements," Article 58 (inheritance is governed by the national law at the time of the decedent's death) (accessed 2026-09-28)
  • Ministry of Foreign Affairs of Japan, "Certification and Authentication (Apostille, Confirmation of Official Seal, Consular Authentication)" (accessed 2026-09-28)
  • Legal Affairs Bureau, "On the specific procedures of the certification system for statutory heir information" (availability where a foreign national is involved or removed-register certificates cannot be submitted; accessed 2026-09-28)

This article is general information and does not guarantee the governing law, the range of heirs, shares, the taxation scope, or the feasibility or effect of procedures in an individual inheritance or will. The final legal judgement on applying the governing law, interpreting foreign law, renvoi and disputes is for a lawyer, agency for inheritance registration for a judicial scrivener, inheritance tax and the taxation of overseas assets for a tax accountant, and the sale and management of real estate for a real estate broker, each as an independent business under a separate contract. Consultation on inherited real estate is handled by Yotsuba Real Estate Co., Ltd., a separate business, and our office receives no referral fee. Individual judgements are made by a qualified professional after a meeting. Written by Joji Uramatsu, administrative scrivener and licensed real estate broker.

Let's start by sorting out your situation.

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