01

Inheritance Tax Filing
for Clients with International Assets

Inheritances involving overseas assets such as foreign real estate, bank accounts, and stocks require specialized services, including asset appraisal, obtaining and translating local documents, and checking for double taxation. We provide comprehensive support to ensure accurate tax filings in accordance with the laws of each country.

02

Filing Inheritance Tax Returns
When the Decedent or Heirs Are Foreign Nationals

When the decedent or heirs are foreign nationals, the scope of assets subject to Japanese inheritance tax depends on their nationality and country of residence.
Our firm provides comprehensive support to ensure that foreign nationals can complete inheritance procedures in Japan smoothly, including assistance with required documentation and guidance on cross-border legal and tax considerations.

03

Filing Japanese Inheritance Tax Returns for
Decedents or Heirs Residing Overseas

If the decedent or heirs reside overseas, residency classification under Japanese inheritance tax law must be carefully determined.
We assist clients by collecting necessary documents from abroad, analyzing residency status, and ensuring accurate and compliant filing of Japanese inheritance tax returns.

04

Preparing Inheritance Division Agreements
When Heirs Reside Overseas

When an heir resides overseas, preparing an Inheritance Division Agreement typically requires signature certification, notarization, and translation of documents.
We provide comprehensive support for these complex and time-consuming procedures, ensuring a smooth and legally valid execution of the Inheritance Division Agreement.

05

Assessment of Inheritance Tax Liability

The liability for inheritance tax differs depending on the nationality of the decedent or heirs, as well as their residence history over the past ten years.
We carefully assess each client’s individual situation in accordance with Japanese law to determine whether tax liability arises, thereby preventing unnecessary filings or incorrect tax payments.

01

Avoiding Probate:
Real Estate and Financial Assets

Overseas properties and financial assets may be subject to local probate proceedings, which can take considerable time and incur high costs during inheritance. We support smooth asset succession by utilizing strategies such as title transfers and trust structuring to help avoid probate.

02

Avoiding Probate:
Using Overseas Trusts

By utilizing overseas trust systems and placing assets into trusts during one’s lifetime, complicated probate procedures after death can be avoided. Trusts also allow you to designate beneficiaries and prevent inheritance disputes. Our experts, well-versed in trust law across various countries, provide support in trust structuring.

03

Avoiding Probate:
Preparing a Will

Depending on the country or region, the validity of a will and the required procedures may differ. We provide support for drafting wills that are legally valid under both Japanese and foreign law. Multilingual assistance and notarization support are also available to significantly reduce the procedural burden after inheritance.

04

Tax Planning
for Overseas Assets and Heirs:
Reducing Tax, Preventing Disputes, Protecting Assets

Inheritances involving overseas assets or heirs living abroad face complex international tax and legal risks. Our firm offers comprehensive planning from the perspectives of avoiding double taxation, reducing tax burdens, preventing inheritance disputes, and protecting assets, thereby supporting the secure succession of your estate.

05

Support for Inter Vivos Gifts
Outside of Japan

Transferring assets to children and grandchildren living abroad requires a careful review of the gift tax laws in each country and their interaction with Japanese tax laws. At our firm, we provide comprehensive support throughout the entire process, from designing an appropriate scheme to executing the necessary procedures, in close collaboration with local attorneys and certified public accountants.

06

Effective Use of Overseas Real Estate & Investment Consulting

For clients who own overseas real estate or are considering new investments, we propose strategies that take into account profitability, tax efficiency, and risk management. We support the development and implementation of optimal strategies tailored to your needs, including sales, rental management, and portfolio restructuring.

07

Tax Simulations for Inheritance, Gift, and
Income Taxes
Related to the Above

It is crucial to understand potential tax liabilities in advance when planning for inheritance, inter vivos gifts, or overseas investments. Our firm conducts tax simulations under multiple scenarios, clearly visualizes the results, and supports the formulation of optimal strategies based on the analysis.

01

Filing Income Tax Returns
for Clients with Overseas Income (Including Salary, Pension, Dividends, Real Estate Revenue, and Capital Gains from Overseas Assets)

If you earn income from overseas—such as salary from foreign employment, overseas pensions, dividends from foreign stocks, income from overseas real estate, or gains from the sale of foreign assets—you are required to file a tax return in Japan. Our firm provides comprehensive support, covering everything from verifying documentation from the source country and proper currency conversion to income categorization and calculation.

02

Filing Income Tax Returns
Applying the Foreign Tax Credit

When income earned overseas is subject to local taxation, the Foreign Tax Credit can be applied in Japan to prevent double taxation. Our firm provides specialized support including confirming the amount of foreign tax, preparing supporting documentation, and calculating the allowable credit, ensuring proper tax reduction.

03

Tax Agent Designation & Support (Including Post-Departure Filings)

When relocating overseas, you must designate a Tax Agent to fulfill your Japanese tax obligations. Our firm not only prepares and submits the notification on your behalf but also provides ongoing support as your appointed Tax Agent after departure.

01

Exit Tax Filing Support for Individuals Leaving Japan with Assets over 100 Million Yen

Individuals with securities and other assets exceeding 100 million yen who leave Japan are subject to exit tax on unrealized gains. Our firm provides comprehensive support, from identifying applicable assets and calculating unrealized gains to preparing and filing tax returns, ensuring accurate and complete reporting. We also offer clear guidance for clients relocating abroad for the first time.

02

Exit Tax Payment Deferral Support

Under the exit tax system, a deferral of tax payments may be granted if certain requirements are met. Our firm carefully reviews eligibility, prepares the required documents, handles collateral procedures, and submits deferral applications on your behalf. We can also propose strategies to reduce the financial burden at the time of departure.

03

Preparation and Submission of the Report of Foreign Assets

We provide comprehensive support for preparing and submitting the “Report of Foreign Assets” and other related filings required upon overseas relocation. Our services include reviewing the accuracy of the information, drafting documents, and handling submissions on your behalf. With thorough schedule management, we ensure compliance and help you avoid the risk of severe additional taxes for filing violations.

04

Preparation and Filing of Tax Agent Notifications (Including Post-departure Tax Return Support)

When relocating overseas, it is necessary to file a notification appointing a tax agent in Japan to fulfill domestic tax obligations. Our firm provides end-to-end support, including preparing and submitting the notification form, handling tax returns after departure, and offering ongoing assistance with tax obligations. We establish a reliable system to ensure peace of mind even after moving abroad.