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| Due Date of Inheritance Tax Return in Japan v.s. Due Date of Estate Tax Return in the U.S. |
| Introduction |
| The due date for the Inheritance Tax Return in Japan and that for the Estate Tax Return in the U.S. differs when somebody dies. It is important to take note of both due dates, especially when the deceased owned assets in both Japan and the U.S. and will need to file tax returns in both countries.
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| Due Date of Inheritance Tax Return in Japan, and etc. |
Under the Japanese rules, the due date for the Inheritance Tax Return in Japan is 10 (“ten”) months after the next day following the date on which you learned that the decedent had passed away.
This 10-month period after death passes by quickly, as the heirs will need to take care of a lot of things before the Inheritance Tax Return can be filed e.g. finding and confirming assets of the deceased, looking for any wills that the decedent had left, and etc.. Therefore, heirs will have to prepare for a lot of things before the Inheritance Tax Return can be filed.
It is important to file your Inheritance Tax Return in Japan by the 10-month due date as penalties including delinquent taxes and taxes for failure to file return by due date shall incur if you fail to pay your taxes and/or file your Inheritance Tax Return by the 10-month due date.
You can file for an extension of the filing of the Inheritance Tax Return for limited purposes as provided under the rules, but the tax authorities will generally allow for an extension of up to 2 (“two”) months.
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| Due Date of Estate Tax Return in the U.S., and etc. |
The due date of the Estate Tax Return in the U.S. is due 9 (“nine”) months after the date of death of the deceased. This rule applies to both U.S. citizens/residents and non-residents alike. Unless an extension has been filed for the return, the date of the 9th (“nineth”) calendar month after the date of death of decedent that numerically corresponds to the date of the calendar month on which death happened, is the due date of the Estate Tax Return. However, if there is no day in the 9th (“nineth”) month that numerically corresponds, the due date shall be the end date of the 9th (“nineth”) month.
The due date for filing the Estate Tax Return can be extended for 6 (“six”) months if a request is made for it before the due date and the estimated amount of tax is paid prior to the due date.
Again, as information for the estate of the deceased must be collected, any wills of the deceased must be located, and etc., the heirs will have to work quickly to gather information that is needed in order to be able to prepare the Estate Tax Return in the U.S. and file it by the 9-month deadline.
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| Conclusion |
| As penalties and etc. can be substantial for failure to file the Inheritance Tax Return in Japan and/or the Estate Tax Return in the U.S., and/or for neglecting payment of either tax in both countries, it is important to understand the due dates for filing the above-mentioned returns and to prepare accordingly after a loved one’s death. |
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| I started a podcast for the Hongo Law Office, LLLC! |
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I started a podcast for the Hongo Law Office, LLLC!
While I will mainly discuss estate planning/administration issues by myself each month, I also welcome guests on my podcast. I am now inviting anyone to be on my show. Please email me at yuka.hongo12@gmail.com if any of you might be interested in appearing as a guest on my show!
In this episode, I speak to Jennifer Shimada, a lawyer living and working on the Big Island of Hawaii. Jennifer runs her own estate planning practice and has over 15 years of experience as an attorney. She shares her journey through various areas of law before ultimately finding her passion in estate planning.
Many of Jennifer's clients are "snowbirds" - mainland residents who escape the winter cold to spend part of the year in Hawaii. In this episode, we explore the differences between estate administration processes in Japan and the United States, and discuss strategies for avoiding probate through the preparation of Trusts and TODDs (Transfer on Death Deeds).
Jennifer also gives us a glimpse into life on the Big Island, sharing how she enjoys the island.
We hope you will enjoy this episode and learn about estate planning on the Big Island and the special lifestyle Hawaii offers.
Episode Link |
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| Client Comments |
| "Lawyers in the U.S. can be difficult to talk to at times, but I think people find it easy to talk to Ms. Hongo. I also like the fact that Ms. Hongo follows up with her clients on a timely basis." |
| Sachiko Trillo, Honolulu |
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| "Hongo Tsuji Tax & Consulting, our accounting firm, introduced me to Ms. Hongo. I consulted her with regards to estate planning, and I appreciated the fact that she took care of our documents in a timely manner." |
| K.A., Tokyo |
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| "I appreciated Ms. Hongo's professional expertise and the kind way in which she took care of our matter. I am truly happy that she helped us." |
| Mitsuko Seto, Osaka |
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| "Ms. Hongo not only prepared my trust, but also took care of legal matters involving my company. Her fee is reasonable and she follows up with you in a timely manner." |
| S. Suzuki, Company Owner |
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| "Ms. Hongo took care of our matter in a kind manner. We liked the fact that her office was located in Waikiki, near our home." |
| Sugiyama, Waikiki |
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| "I became a successor to 2 condominiums that my wife owned in Hawaii, after my wife passed away. Ms. Hongo took care of our probate matter in a short timeframe of 1 year. We feel very grateful to her." |
| Shuichi Sakamoto, Nasu |
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| "Our clients were very satisfied with Ms. Hongo's service because she was able to explain matters such as probate in an easy-to-understand manner. Ms. Hongo is someone we can rely on for any matter." |
| Noboru Ohhashi, List Sotheby's, Tokyo |
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| "Given that the U.S. real estate recording process and its pertaining laws differ from those of Japan, and it is difficult to learn about them in English, I appreciated Ms. Hongo being able to explain them to me in an understandable manner. I would like to seek her help in the future for other matters." |
| K. Iwasaki, Honolulu |
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| "Ms. Hongo helped me with the estate planning for my real estate in Hawaii. I was glad she was able to help me during her visit in Japan." |
| S.T., Kawasaki |
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| "It was our long-term goal to prepare a trust for our family. We are now able to take the next step in our lives, as Ms. Hongo applied her proficient bilingual skills to efficiently take care of our matter. We are very grateful for what she did for us." |
| A.P., Honolulu |
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| Attorney Yuka Hongo has been included as an honored listee in Marquis Who's Who for 2024. Marquis has chronicled the lives of accomplished individuals and innovators since 1898. |
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| Hongo Law Office LLLC is proud to have been acknowledged as one of the "Best Probate Attorneys in Honolulu for 2025" by Expertise.com. |
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| Attorney Yuka Hongo has been named a 2025 Elite Lawyer in the area of Estate Planning in Hawaii. The award recognizes attorneys who have displayed a high level of competence in their practice. |
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| You're invited to call or email |
"If you have questions about estate planning and administration, please don't hesitate to call. I'll be glad to hear from you." – Yuka
Call (808) 237-9944 or email yuka.hongo12@gmail.com |
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| Meet Yuka Hongo, Esq. |
| Yuka Hongo is a respected estate planning attorney based in Honolulu, Hawaii. She has practiced law for 10 years and is fluent in both English and Japanese. |
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Practice Areas: Yuka represents clients in matters related to estate planning such as the preparation of Trusts, Wills, and the Transfer on Death Deed. She also provides services in the area of estate administration, including probate.
Education: In 2000, Yuka graduated from Oberlin College (Oberlin, OH), where she earned a Bachelor of Arts Degree in Economics and East Asian Studies. In 2004, she graduated from Loyola Law School (Los Angeles, CA), where she earned her Juris Doctor Degree. In 2022, Yuka graduated from Keio University (Tokyo, Japan) where she earned a Master of Laws Degree.
Court Admissions and Bar Memberships: Yuka is a member of the Hawaii, California, the District of Columbia Bar, and New York Bar Associations. Yuka is a member of the Advisory Committee for the Hawaii Tax Institute Program.
Additional Qualifications: Yuka is a Certifying Acceptance Agent who can obtain the ITIN tax number for foreigners in the U.S. In addition, she is a Life Insurance Agent and a licensed Notary Public in the State of Hawaii. Also, Yuka is fully bilingual in Japanese and English and has in-depth legal work experience working with both languages.
Multicultural Background: Yuka has experience living and working in both the U.S. and Japan and has a thorough understanding of both cultures in these two countries. In addition, she loves working with people from other multicultural backgrounds and working on international matters.
Educational Presentations: Yuka has presented seminars in Japan and in the U.S. relating to various estate planning/estate administration issues.
Residence & Interests: Yuka lives in Honolulu, Hawaii and is single. She enjoys scoping out new eateries and restaurants. |
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You can also connect with Yuka on LinkedIn, X and YouTube. |
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