Reader M wrote to Lifelines about Japan's inheritance tax law, which he calls "one of the most punitive in the world":

I've read with interest a number of articles in The Japan Times recently about the Japanese government's efforts to make it easier for foreigners to obtain permanent residence in Japan. However, there's another issue that the government has introduced recently that is actually a very big disincentive for foreigners who are considering moving to or taking permanent residence here, and that is the proposed changes to the inheritance tax law. I have a number of friends who are in the process of leaving as a result of this, and others who are refusing assignments here.

Yuko Urushimatsu is a bilingual taxation specialist who has helped answer inquiries on similar matters in past columns. She helped us get to grips with this tricky topic. According to Urushimatsu, the 2017 reform of the Japanese gift and inheritance tax system has various implications for foreign nationals living here.