Money from Japanese family is not U.S. income. The reporting is still required.
Gifts and inheritances across the two countries are where the systems point in opposite directions: Japan taxes the person who receives, the United States taxes the estate that gives. Planning that ignores one side tends to be expensive on the other.
What comes up most often
Form 3520
A gift or inheritance from a person outside the United States is generally not taxable income to a U.S. recipient, but above the reporting threshold it must be disclosed. Late disclosure carries a penalty of up to 5% of the amount per month.
A non-U.S. citizen spouse
The unlimited marital deduction does not apply where the surviving spouse is not a U.S. citizen. A qualified domestic trust, or QDOT, is the usual way the result is managed.
The $60,000 exemption
An individual who is neither a U.S. citizen nor domiciled in the United States has only a $60,000 exemption against U.S. estate tax on U.S.-situs assets.
The 1954 treaty
The estate tax treaty between the United States and Japan can change that outcome. Whether it helps in a particular case depends on domicile and on where the assets sit.
Fee
Individually quoted.
These engagements differ too much from one another to price on a page. The first conversation establishes the facts; a fixed written quote follows.
If something has already happened
If a gift or an inheritance has already been received, the reporting deadline is the first thing to establish. Write to us with the date and the approximate amount.
This site provides general information, not tax advice. Fees include Japanese consumption tax. Results depend on individual facts.
Aube — Japanese tax accountant (税理士) and U.S. Certified Public Accountant, Washington State (active). Kurashiki, Okayama, Japan. Opening November 2026 — consultations available now.