1. Applicable Law

For citizens of Common Law countries (e.g., UK, USA, Canada excluding Quebec, Australia, New Zealand, Hong Kong, non-Muslim citizens of Malaysia, Singapore) who own real estate in Japan, Japanese inheritance law applies to the property upon the owner's death. This principle, known as *lex situs*, ensures that local laws govern foreign real estate inheritance.

Creating a Will under Japanese law simplifies the inheritance process, allowing you to specify property distribution according to your wishes. This approach is often more straightforward than intestate succession under Japanese law, which involves determining heirs and distribution ratios based on legal guidelines.

2. Notarization Process

A Notarial Will, the surest type of Will under Japanese Civil Code, requires personal attendance at a meeting with a Japanese Notary Public. For property owners in Niseko or Furano, Notary Public offices are available in Sapporo, Otaru, Hakodate, and Asahikawa. We can assist in arranging an appointment at your preferred location.

3. Will Considerations

Important points to note:

- Bequeathing property to a trust may significantly increase costs due to complex legal requirements.

- Joint Wills are not permitted under Japanese law. Spouses must create separate Wills.

4. Inheritance Tax

Heirs are subject to Inheritance Tax on assets inherited in Japan. We strongly recommend consulting with a Japanese tax accountant for a comprehensive overview of your tax obligations.

Our office can provide referrals to qualified professionals upon request.

5. Our Services and Fees

Our firm offers expert support in drafting Wills that comply with Japanese law. For a detailed fee structure and to discuss your specific needs, please contact our office.