Pre-Writing a Will: Leaving Love, Not Disputes

Sincerus Advisory
Feb 20
3 min read

By CEO Carrie Peng & Manager Yolande Chang (2024/12/16)

Even in today's open-minded society, some elders still have taboos about pre-writing a will due to traditional beliefs. Others may assume that a harmonious family will not experience inheritance disputes after their passing. However, based on our experience assisting clients with inheritance tax filings, conflicts over inheritance are still common. The love and wealth left behind should result in positive outcomes, not regrets caused by disputes.

The Importance of a Will

In practice, distributing assets through a will is still uncommon. However, a legally binding will allows proper estate and tax planning, ensuring that assets are distributed according to the testator's wishes. A will enables assets to be allocated to specific recipients, such as heirs, beneficiaries, or charities, while fully implementing the testator's intentions.

Moreover, a will can be adjusted over time as circumstances change. When the inheritance process begins, heirs can follow the instructions outlined in the will, minimizing disputes and preventing family conflicts from escalating into legal battles.

Legal Considerations: Reserved Portion for Heirs

Although an individual has freedom to allocate their estate through a will, the law reserves a portion of the inheritance for legal heirs to protect close family members and uphold social and family structures. This is known as the "reserved portion" (特留分) system, regulated by the Civil Code.

If a will infringes on the reserved portion of a legal heir, the heir has the right to claim a reduction and receive the legally guaranteed minimum share of the inheritance.

For example:

Ms. W has two children: W Sister and W Brother.
In her will, Ms. W leaves all her assets (12 million yen) to W Sister.
According to the Civil Code, if no will existed, W Sister and W Brother would each inherit half of the estate (6 million yen each).
However, the law ensures each heir retains at least half of their entitled share as a reserved portion, meaning both W Sister and W Brother must receive at least 3 million yen each (half of 6 million yen).
Since Ms. W’s will gives everything to W Sister, W Brother receives nothing—violating his reserved portion.
As a result, W Brother can claim 3 million yen from the estate as his legally protected share.

Understanding Inheritance Shares and Reserved Portions

Inheritance Share (應繼分): The legally determined percentage of an estate an heir receives if no will exists.
Reserved Portion (特留分): The minimum inheritance an heir must receive, calculated based on their inheritance share.

The relationship between these two concepts is summarized in the following table:

Heir Type	Inheritance Share	Reserved Portion (Minimum Share)
Spouse + 1 Child	1/2 each	1/2 of inheritance share
Spouse + 2 Children	1/2 to spouse, 1/4 each child	1/2 of inheritance share
Spouse + Parents	2/3 to spouse, 1/3 to parents	1/3 of inheritance share
Spouse + Siblings	3/4 to spouse, 1/4 to siblings	No reserved portion for siblings

Types of Legally Valid Wills

For a will to be valid, it must comply with legal regulations. The Civil Code recognizes five types of wills:

Holographic Will (自書遺囑) – Written and signed entirely by the testator.
Notarized Will (公證遺囑) – Prepared in the presence of a notary public.
Sealed Will (密封遺囑) – Written, sealed, and registered with a notary.
Dictated Will (代筆遺囑) – Dictated by the testator and written by another person.
Oral Will (口授遺囑) – Made verbally under urgent circumstances, requiring witnesses.

Each type has specific legal requirements. A properly executed will ensures the testator’s wishes are honored while avoiding disputes over its validity.

The following table summarizes the legal forms and requirements for each type of will:

Type of Will	Written by	Witnesses Required	Notary Involvement	Sealed
Holographic Will	Testator	No	No	No
Notarized Will	Notary	Yes	Yes	No
Sealed Will	Testator	Yes	Yes	Yes
Dictated Will	Another person	Yes	No	No
Oral Will	Testator	Yes (2+)	No	No

Ensuring Smooth Execution of a Will

By pre-writing a will, the testator retains control over how their assets are distributed, within the limits of the reserved portion. Additionally, a will can include specific conditions that heirs or beneficiaries must meet to receive their inheritance.

To ensure the will is executed properly, it is advisable to appoint an executor who will:

Oversee the inheritance process after the testator’s passing.
Ensure tax obligations are settled before property transfers.
Prevent delays in estate management and asset distribution.

Our Expertise in Inheritance Planning

Our professional team has extensive experience in:

Estate planning
Tax arrangements
Asset distribution
Inheritance tax filing

We can help ensure that your true intentions are faithfully carried out and that your loved ones receive their inheritance smoothly and without disputes.