The burden to pay Japanese inheritance tax falls on the heirs, not on the estate itself. However, in some cases, the heirs may not live in Japan and therefore would not normally be subject to Japanese tax. Therefore, for inheritance tax purposes, non-resident heirs are considered “limited taxpayers” and are subject to tax on any assets they inherit located in Japan.
Having a judgment against a debtor is one of the most solid pieces of evidence of a debt that a creditor can produce. However, obtaining a judgment against a debtor can often be a time consuming and expensive process, regardless of where the lawsuit was filed. Therefore, it sometimes is more efficient for the creditor simply to attempt to enforce the debt without first obtaining a court judgment.
Lawsuits can be complicated endeavors and without a good plan the litigation can spin out of control into unrelated topics or endless bickering. Once those issues have been defined, the court moves on to the actual scheduling of the lawsuit. This is accomplished at a scheduling conference with participation of the parties and the court.
In order to prevent a spouse from filing a forged divorce agreement, one needs to file a Petition for Non-Acceptance of Notification of Divorce (rikon fujuri moshidesho 離婚不受理申出書). Filing this petition with the local ward office will prevent the acceptance of any divorce petitions involving the applicant.