Inheritance tax in Japan is progressive. Therefore the exact value of the inherited assets must be clear before the tax can be accurately calculated. For some assets, like bank accounts, this valuation is easy. In other cases, like real property, the value can be less clear. In general, inheritance tax for real property will usually be calculated based upon the value used for property tax purposes.
In many cases, the largest obstacle to collecting a debt is simply that the debtor does not have the money to pay. Therefore, even after obtaining a judgment and filing for compulsory execution, if the debtor doesn’t have money to pay the debt, there is little hope of a full recovery. In situations where it seems that the debtor simply does not have enough money to satisfy a debt, it may be more cost effective to approach the matter through negotiation.
These days many lawsuits are filed to settle disputes regarding complex technical issues in fields such as medicine, construction or intellectual property. For cases such as these, Japanese law was modified in 2003 to allow the court may arrange for the participation of a technical adviser in the proceedings to explain issues and evidence. The technical adviser can better help the court and the parties understand the complex technical issues involved in the case.
The family registration system is used in Japan to register Japanese citizens from birth until death. In this way, the family register acts as a birth certificate, death certificate, proof of marriage and proof of divorce. It also can be used to certify Japanese citizenship. The family register, as the name suggests, is based upon familial relationships and parents, children and spouses will all usually be listed in the same register under a shared last name.