Frequently Asked Questions
Chinese Families in Japan: Who to Hire for Succession
Japan has no single licence called “succession advisor”. Tax filing, representation in disputes, registration and similar work done for other people are each reserved by law to a specific profession, and unlicensed people are prohibited from doing them as a business. Once you know the split, who to call follows from your own situation.
Who handles the inheritance tax return, or advice on how much tax is due?
A licensed tax accountant (zeirishi). Article 2 of the Certified Tax Accountant Act defines tax representation, preparation of tax documents and tax consultation as tax accountant work, and Article 52 prohibits anyone who is not a tax accountant or tax accountant corporation from doing it.
Tax consultation under Article 2 means responding, “at the request of another”, to questions about computing the tax base — payment is not an element. Even a free consultation cannot lawfully go into computing someone’s individual tax by an unlicensed person.
Source: 税理士法（e-Gov 法令検索）
What if the heirs are in dispute and I want someone to negotiate the estate division?
A lawyer (bengoshi). Article 72 of the Attorney Act prohibits anyone who is not a lawyer or law firm from handling, as a business and for remuneration, representation, settlement or other legal services in legal cases.
Negotiating with other heirs, and representation in mediation or adjudication of the estate division, fall here. Where the applicable law for a foreign national’s estate is contested, determining it also becomes a matter for a lawyer.
Source: 弁護士法（e-Gov 法令検索）
Who registers the transfer of Japanese real estate to the heirs?
A judicial scrivener (shiho-shoshi). Article 3 of the Judicial Scrivener Act makes representation in registration procedures and preparation of documents for the Legal Affairs Bureau, on another person’s request, their work, and Article 73 prohibits anyone who is not a registered judicial scrivener or judicial scrivener corporation from doing that work. It does not stop heirs from filing on their own behalf.
Source: 司法書士法（e-Gov 法令検索）
What can an administrative scrivener (gyosei-shoshi) do?
Prepare documents submitted to public offices and documents concerning rights, obligations or proof of facts (Administrative Scrivener Act Art. 1-3(1)). Under Art. 1-3(2), however, they cannot prepare documents whose preparation other laws restrict.
An estate division agreement can fall within their scope, but negotiation where heirs disagree belongs to Attorney Act Art. 72, registration filings to the Judicial Scrivener Act, and tax documents to the Certified Tax Accountant Act.
Source: 行政書士法（e-Gov 法令検索）、弁護士法（e-Gov 法令検索）
What about assets in China?
Procedures for assets in China follow Chinese law and are handled by professionals on the Chinese side (lawyers, notary offices and so on). Japanese licence holders do Japanese-law work; they do not act for you in Chinese procedures.
So a family with assets in both countries usually needs Japanese-side and Chinese-side professional input and procedures to be reconciled; who exactly is needed depends on the assets, whether there is a dispute, and the procedures involved. If each side works from its own premises, a step that is optimal on one side can work against you on the other.
So where should I start?
If a death has already occurred and a filing deadline is running, start with a tax accountant. Add a lawyer if there is a dispute, and a judicial scrivener if registration is needed.
If no succession has occurred yet, the question is different. Who holds which assets, through which vehicle and where — personally or through a company, in Japan or in China, with or without a trust — — this ownership-structure review can only be acted on before the event. Where it goes into computing individual tax or giving tax advice, legal opinions, or drafting contracts or registration documents, it becomes the work of the licensed professions above.
SEISEI works on business and ownership-structure review within those limits. We do not file tax returns, compute tax or give tax advice — our partner licensed tax accountants do. We do not register property or represent anyone in disputes; that is the work of judicial scriveners and lawyers.
Source: 税理士法（e-Gov 法令検索）
What this page does not cover
We do not recommend or compare specific professionals or firms, determine which professional a specific case needs, or publish fee levels. Inheritance tax computation and filing fall under Article 2 of the Certified Tax Accountant Act and are handled by our partner licensed tax accountants.
Primary sources
Related services and questions
- China–Japan Cross-Border Wealth Structure
- Succession Structuring
- Cross-border inheritance — which country’s law applies
- The inheritance tax “10-year rule”
Get in touch
If no succession has occurred yet and you hold assets or companies in both Japan and China, now is when the structure can still be changed. ceo@seisei.tokyo
SEISEI provides financial and management consulting. It does not constitute tax representation, preparation of tax documents, or tax consultation as defined in Article 2 of Japan’s Certified Tax Accountant Act. Filings and tax computations are handled by partner licensed tax accountants (zeirishi).