This article is general information and personal observation only—not investment, tax, or legal advice. Verify official sources and consult qualified professionals; you are responsible for your decisions.
1. Three axes: residency, situs, jurisdiction
Inheritance and gifts tangle **decedent/donee residency**, **asset location**, and **treaty rules**. Similar rate tables can connect differently.2. Japan starting point
Use [NTA English](https://www.nta.go.jp/english/) as a portal; confirm facts with a licensed tax accountant.3. Korea starting point
Use [NTS English](https://www.nts.go.kr/eng.do); this article is not legal advice.4. Common illusions
Assuming cash has “no tax event,” skipping **registration/FX reporting**, or structuring gifts to “look smaller” can amplify risk.5. Closing
Cross-border succession is where expensive mistakes cluster—verify with professionals.Disclaimer
This article is for informational purposes only and reflects personal analysis. It does not recommend buying or selling any specific investment product. Investment decisions and responsibility rest solely with the reader. Content may change after the time of writing.