Taxes in Japan for Receiving Inheritance or Gifts Across Countries

Love the giver more than the gift. ― Brigham Young

  Hello, my name is Taisei Koshida, and I am a certified public accountant and tax accountant. I aim to assist non-Japanese business owners who struggle with reading or writing in Japanese. If you find the Japanese tax return system challenging, I can help you with your tax filings.

What are the tax implications in Japan for foreigners living there who receive international inheritance or gifts? 日本にいる外国の人が贈与や相続を受けたり場合に、日本に払う税金はどうなるのでしょうか？

１. For Receivers of Inheritance or Gifts with a Domicile in Japan: Resident Unlimited Tax Liability 相続や贈与を受けた人の住所が日本にある場合：居住無制限納税義務者

At the time of inheritance or gift initiation, if the recipients of inheritance or gifts have a domicile in Japan, they are subject to Japanese tax on worldwide assets. Such individuals are classified as having unlimited tax liability.

相続・贈与の時点において、相続や贈与を受けた人が住所を日本に有している場合は、全世界に所在する財産が課税対象となります。このケースに該当する人を、居住無制限納税義務者と言います。

２．Taxation Expansion Based on Nationality and Residency Status, Including that of the Donors: Non-Resident Unlimited Tax Liability. 国籍や居住形態や贈与者・被相続人の居住形態による課税範囲の拡大：非居住無制限納税義務者

Even if the recipients don’t have a domicile in Japan, in the following scenarios, worldwide assets become subject to Japanese tax laws. These individuals fall under the category of non-resident with unlimited tax liability.

相続や贈与を受けた人が日本に住所を有していなかったとしても、次の場合には、全世界に所在する財産が課税対象となります。このケースに該当する人を、非居住無制限納税義務者と言います。

（１）When Recipients Hold Japanese Nationality 相続や贈与を受けた人が日本国籍を持っている場合

① The donors had a domicile in Japan at the time of inheritance or gift.

② Either the recipients or the donors had a domicile in Japan within the past ten years prior to the inheritance or gift.

①被相続人や贈与者が相続や贈与の発生時に、日本に住所を有していた場合

②相続や贈与を受けた人、もしくは、被相続人や贈与者が過去１０年以内に日本に住所を持っていた場合

（２）When Recipients Do Not Hold Japanese Natinality 相続や贈与を受けた人が日本国籍を持っていない場合

At the time of inheritance or gift initiation, if the decedent or donor had a domicile in Japan at the time or within the past ten years.

相続や贈与の発生時に、被相続人や贈与者が日本に住所を有していた場合、もしくは、過去１０年以内に日本に住所を持っていた場合

３．People Excluding Above: Limited Tax Liability上記以外の人：制限納税義務者

They are taxed only on assets located in Japan. 日本国内の財産についてのみ課税されます。

４．An Exceptional Treat For Short-Term Foreign Residents 短期滞在の外国の人に対する例外的取扱い

Both recipients and donors, even if they have domiciles in Japan, short-term foreign residents are taxed only on assets located in Japan under the following conditions.

相続や贈与を受けた人、もしくは、被相続人や贈与者共に、短期滞在の外国の人などのについては、下記に該当する場合は、国内に住所があったとしても例外的に国内の財産のみに課税されます。

（１）Recipients of Inheritances or Gifts 相続または贈与を受けた人

At the time of inheritance or gift initiation, individuals with specific residence statuses, whose total period of stay in Japan is less than ten years within the fifteen years prior to the start of the inheritance, are considered. Specific residence statuses refer to those listed in Annex 1 of the Immigration Control and Refugee Recognition Act. Note that statuses in Annex 2, such as permanent residents and their spouses, are not included.

相続または贈与の開始時において、一定の在留資格を有する者で、相続開始前１５年以内の国内居住期間の合計が１０年以下である場合。一定の在留資格とは、出入国管理及び難民認定法（入管法）別表第一の在留資格をいいます。永住者や永住者の配偶者等などの別表第二の在留資格は含まれないので、ご注意ください。

（２）Decedents or Donors被相続人または贈与者

In the following scenarios: ① At the time of inheritance or gift initiation, even if they have a domicile in Japan, they hold specific residence statuses. ② At the time of inheritance or gift initiation, if they do not have a residence in Japan but had a domicile in Japan at some point in the past ten years without holding Japanese nationality during that period. ③ If they have not had a domicile in Japan in the past ten years.

下記のいずれかに該当する場合。 ①相続や贈与の開始時に、国内に住所がある場合であっても在留資格を有する場合 ②相続や贈与の開始時に国内に住所が無かった場合で、過去１０年以内に国内に住所があるものの、国内に住所を有していた期間中、継続して日本国籍を持っていなかった場合 ③１０年以内に国内に住所を有しなかった場合

Therefore, if you reside in Japan on a management visa, and your total period of residence in Japan is less than ten years within the fifteen years before the initiation of the gift, and you receive a gift from a parent who has never lived in Japan, the gift of assets located overseas will not be taxed in Japan.

ですので、もしもあなたが日本に経営管理ビザで滞在しており、贈与の開始前１５年以内の国内居住期間の合計が１０年以下である場合で、かつ、日本に住んだことがない親から贈与を受けた場合には、海外の財産の贈与については日本で課税されません。

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