トピックス・法律情報

当事務所または当事務所所属の弁護士名を騙り、金銭の振込み等を求めるEメールを受信したとの情報が寄せられております。

お心当たりがないにもかかわらず当事務所または当事務所所属の弁護士を名乗る連絡があった場合には、送信元のメールアドレスや相手の身元を十分ご確認ください。
当事務所より発信されたようにみえますメールにつきまして、差出人・送信元のメールアドレスをご確認いただき、当事務所のドメイン（@miyake.gr.jp,@miyakemail.jp,@ml.miyakemail.jp）からのメールでない場合は決して開かずに削除していただきますようお願い申し上げます。本文中には当事務所のメールアドレスが記載されているものであっても、本文ではなく、必ず差出人・送信元のメールアドレスをご確認ください。

もし、不審な連絡等に接した場合には、お手数ですが下記連絡先までお知らせいただきますようお願い申し上げます。

弁護士法人三宅法律事務所
Tel: 06-6202-7873（大阪事務所）
03-5288-1021（東京事務所）

銀行実務2024年５月号に渡邉雅之弁護士が執筆した『FATF第五次対日審査を想定したマネロン対応とマネロンガイドラインFAQの改訂』が掲載されました。

東京事務所でのサマークラークの募集を開始しました。
詳細は下記をご覧下さい。

https://www.miyake.gr.jp/careers/application/tokyo/summer_clerk/

2024年5月1日付けで、有竹雄亮弁護士がパートナーに就任いたしました。

渡邉雅之弁護士が2024年５月16日（木）に金融財務研究会において『銀証ファイアーウォール規制について改めて学ぶ〜これまでの改正や規制緩和、金融庁のQ&A、専門家の書籍・諸論稿の総まとめ〜』と題するセミナーを開催します。

【LIVE配信（Zoom）】【後日配信】
銀証ファイアーウォール規制について改めて学ぶ
〜これまでの改正や規制緩和、金融庁のQ&A、専門家の書籍・諸論稿の総まとめ〜
開催日時 2024年5月16日 (木) 13:30〜16:30
講師　渡邉雅之（弁護士法人三宅法律事務所　シニアパートナー弁護士）
https://www.kinyu.co.jp/seminar_detail/?sc=k241367

渡邉雅之弁護士が2024年５月10日（金）に金融財務研究会において『マネロン・テロ資金供与・拡散金融対策・最前線〜2024年3月末の対応期限後のFATF第5次相互審査に向けた対応、外為遵守ガイドライン・拡散金融リスク評価書〜』と題するセミナーを開催します。

【LIVE配信（Zoom）】【後日配信】
マネロン・テロ資金供与・拡散金融対策・最前線
〜2024年3月末の対応期限後のFATF第5次相互審査に向けた対応、外為遵守ガイドライン・拡散金融リスク評価書〜
開催日時 2024年5月10日 (金) 13:30〜16:30
講師　渡邉雅之（弁護士法人三宅法律事務所　シニアパートナー弁護士）
https://www.kinyu.co.jp/seminar_detail/?sc=k241305

渡邉雅之弁護士が2024年５月８日（水）に金融財務研究会において『個人情報保護法・最前線　〜最新の実務対応と今後の改正の方向性〜』と題するセミナーを開催します。

【LIVE配信（Zoom）】【後日配信】
個人情報保護法・最前線
〜最新の実務対応と今後の改正の方向性〜
開催日時 2024年5月8日 (水) 13:30〜16:30
講師　渡邉雅之（弁護士法人三宅法律事務所　シニアパートナー弁護士）
https://www.kinyu.co.jp/seminar_detail/?sc=k241285

近代セールス（近代セールス社）2024年５月１日号に渡邉雅之弁護士の執筆した『FATF第５次審査に向けた営業店でのマネロン対策　継続的顧客管理の要件の見直し①』が掲載されました。

（執筆者：弁護士　福田泰親）

If you get involved in Japanese inheritance, it can be complicated due to unique its legal system and the language barrier. To receive a fair result, you need to work with an experienced inheritance attorney.

Here is some guidance to start your smooth sailing.

Which country’s inheritance law will govern?

When your loved one passed away and left a property in Japan, the first step is to clarify which country’s law will govern. Japan has adopted the Act on General Rules for Application of Laws, which stipulated that “inheritance is governed by the national law of the decedent.” This means that if a decedent is a Japanese national, the Japanese law will govern the whole process of inheritance. If, however, the decedent has foreign citizenship, the laws of the country/region of the decedent’s nationality may be applied.

The following contents assume that Japanese inheritance law will govern.

Who can acquire properties as an heir?

If the decedent dies without a will, the surviving spouse always becomes the heir. The certain relatives (e.g. children, parents, siblings) also may be heirs, and Japanese inheritance law establishes the order of succession.

Please note that a partner without marriage and divorced ex-spouse are not included as heirs.

How is an inherited property divided between co-heirs?

When there are two or more heirs, the inherited property shall belong to those heirs in co-ownership. If the decedent determines by a will how much and which property each heir inherits, the property will be divided accordingly.

If there is no will or the will does not determine the share of the heirs, each heir’s share is designated by the inheritance law. For instance, if the spouse and two children are the co-heirs, 1/2 for the spouse and 1/4 for each child will be acquired.

Keep in mind that the heirs can determine their own proportion by agreement. The statutory proportion above will be applied only when the heirs are unable to reach the agreement.

Can I renounce the succession?

Yes. If you are an heir and don’t want to success any assets, you can renounce the succession by submitting documents to the family court in Japan. An heir must either accept the succession unconditionally or with qualifications, or renounce it, within 3 months after the heir learns that succession has opened to that heir. This period may be extended by the family court at the request.

Can I withdraw or cash out financial assets in Japan?

This can be complicated. In general, a bank will froze all transactions for a decedent’s account once the succession opens, and any assets cannot be withdrawn or transferred even by family members until the inheritance process is completed.

To reactivate the account, you need to contact the bank and submit documents requested by the bank. The required documents may vary from bank to bank. If there are two or more heirs without will nor an agreement among co-heirs, typically you may be requested to submit a transcript of family register, a certificate of registered seal, and a bank book.

As for family register, it can be challenging for an heir with foreign nationality since in many cases the heir’s country of origin does not have a family registration system. The same goes for a seal registration. In this case, we need to consider alternative documents, such as affidavit, to prove family relationship and its signature.

In which case is inheritance tax imposed?

If the total value of properties acquired by inheritance exceeded the amount of basic exemption*, inheritance tax may be imposed on the excess amount. In this case, a declaration and payment of inheritance tax is required within 10 months after the day following the day when the heir learns that succession has opened.

*The basic exemption is 30 million yen + 6 million yen x Number of statutory heirs. For instance, if the spouse and two children are the co-heirs, the basic exemption will be 48 million yen.

People with obligation to pay inheritance tax will be determined based on its nationality and resident status in Japan.

Is making a will a good option?

Yes. The benefits of making a will include clarifying the distribution of assets, and therefore preventing family disputes. Additionally, a well-designed will can optimize taxes. If, however, a will is unclear, this can cause disputes among heirs. To avoid troubles, the support by a professional is highly recommended.

Why Miyake and Partners?

Our firm actively handles legal representation for inheritance matters. We have extensive experience and focus on helping individuals and families to resolve inheritance disputes. We provide sufficient legal support in English so that our client will feel comfortable to communicate.

Mr. Fukuda is a leading partner of the cross-border transaction group. Please do not hesitate to contact him (y-fukuda@miyake.gr.jp) if you have any questions, as it is our pleasure to be at your service.

This website provides general information that is intended, but not guaranteed, to be correct and up-to-date. All the information included in this article are for general informational purposes only. You should not rely, for legal advice, on statements or representations made within the website. Nothing on this site is intended to create or solicit an attorney-client relationship, and nothing posted constitutes legal advice, attorney advertising or the solicitation for a formation of an attorney-client relationship.

猿木秀和弁護士が執筆した「企業実務・判例Review 《検討判例》国立研究開発法人国立精神・神経医療研究センター事件（東京地裁立川支部 令5.2.1判決労判1301号31頁）～特殊業務手当の廃止を含む給与規程の変更が合理的（労契法10条）なもので有効と判断された事例～」が労働判例2024年4月15日号No.1303（産労総合研究所）に掲載されました。

越田晃基弁護士が執筆した『最終回　金融機関のデータガバナンス体制のポイント④実名公表ケースを踏まえたデータガバナンスのあり方』が銀行法務21 No.911/2024年4月号に掲載されました。

https://www.khk.co.jp/book/mag_detail.php?pid=53343