Introduction to Bequests and Donations from Inherited Properties
ARK is grateful for bequests and donations from inherited properties, which will be used to help us achieve our mission of rescuing and rehoming animals in need. As we are a certified NPO, your bequest or donation from inherited properties may be exempt from Japanese inheritance tax. Here is a brief explanation of bequests and donations from inherited properties.


Bequests
What is a bequest?
Making a bequest is the act of leaving properties, such as cash, deposits, land, houses and stocks, etc., to designated persons or entities listed in your will. Bequests are usually specified in a detailed, written will to ensure that your intention is to leave your estate, either partially or in total, to someone nominated by you. As mentioned above, bequests are exempt from Japanese inheritance under certain conditions.
Until recently, bequests were relatively uncommon in Japan. However, with an increasing number of nuclear families and changes in social and familial attitudes, an increasing number of people in Japan are considering bequests that allow them to leave their properties in any way they wish, resulting in an increasing number of bequests.
Under the Japanese civil code, two types of wills are valid. One is known as a “self-written will”, or jihitsu shosho yuigon. The other is a “notarized will”, or kosei shosho yuigon. Each type has its merits and demerits. It is widely believed that a notarized will is more effective in ensuring that your will is executed as you would wish. When preparing a will, we advise you to consult a lawyer, judicial scrivener or other expert in this field. We also recommend that you make sure that your will is notarized by a public
notary.
You are welcome to contact ARK. We are happy to receive inquiries about bequests and donations from your inherited properties. Please contact us by email, our contact form <link>, or phone. If you need legal assistance, we will be pleased to introduce you to our lawyer or his associates.
Donations from Inherited Properties
Please feel free to contact ARK regarding donations from inherited properties. <online form & gt;<PDF>
You may be eligible for inheritance tax exemptions if your donation to ARK from inherited properties is made before the deadline for filing inheritance tax returns (ten months) and you attach certification issued by ARK known as a “certificate regarding inherited property donation” when filing your inheritance tax return with the taxation office.
Steps Necessary to Safeguard Your Bequest
When making a will, it is important to consult reliable experts (trust banks or your lawyer, judicial scrivener or tax accountant) as early in the process as possible. If you are not familiar with a reliable expert in your area, please contact your neighbouring public notary office. ARK is also happy to receive your inquiries. <link><pdf>


Steps to Follow:
1. Clarify what and to whom you wish to bequeath
It should be clear how much of your eligible properties (partial or in total), such as cash deposits, land, houses, precious metals or jewellery are to be bequeathed to which individuals or organizations.
2. Consider legally reserved portions of your estate (iryubun)
When deciding what to bequeath, you should carefully consider estate portions reserved by law for legal heirs (spouses, children or parents), or iryubun. These legal heirs maintain the right to claim a minimum portion of an estate as prescribed by the civil code, regardless of what is written in your will. Consideration must be given to iryubun when determining the details of a bequest to avoid trouble related to your legal heirs, if any. It should be noted that the siblings of the decedent are not entitled to iryubun.
3. Prepare your will
After receiving advice from a legal expert, you will be ready to prepare your will, either as a notarized or self-written will. ARK recommends notarized wills as the better way to ensure that your wishes are carried out.
Points to Consider
1. Non-cash donations
Please encash as much of your property as is possible and make your donation after deducting taxes and other expenses. If you wish to donate non-cash properties such as real estate, please consult us in advance.
2. Specific v comprehensive bequests
There are two types of bequests – specific, or tokutei izo, in which you leave your properties in terms of ratios, without specifying what you wish to bequeath (e.g., “I wish to bequeath 50% of my properties to …”) and comprehensive, or hokatsu izo, in which you specifically designate what you wish to bequeath (e.g., “I wish to bequeath X million JPY from my bank account at YYY Bank”). ARK would, in principle, prefer to receive specific bequests, but will strive to be flexible if you prefer to leave a comprehensive bequest.
3. Bequests from non-Japanese nationals
If you are not a Japanese national, we advise you to ontact experts in your hoe country, as regulations vary widely.
Steps to Follow for Donating from Inherited Properties
- Complete the donation within the prescribed timeline (ten months). All donations made after the deadline will be subject to inheritance tax.
- When you complete your tax return, submit the certificate issued by ARK stating that the donation from your inherited properties was received.
Steps to Follow:
- When contacting ARK, please let us know that you are planning to make a donation from your inherited properties, so that we will be able to ask you for the information we will need to provide the above mentioned certificate for your inheritance tax return.
- Remit your donation to any of the following accounts:
Post Office and Bank Accounts
Post Office
Osaka ARK Post Office Account
Name: Animal Refuge Kansai
Account No: 00900-0-151103
* Please note that when remitting funds to our PO account through a bank, you should select the Japan Post Bank, branch 099 no. 0151103.
Bank Accounts
1. Sumitomo Mitsui Banking Corporation
Name: トクテイヒエイリカツドウホウジン アニマルレフュージカンサイ (Animal Refuge Kansai)
Account No.: 153-1472705
Branch: Ikeda Branch
SWIFT code: SMBCJPJT
2. Bank of Mitsubishi UFJ
Name: トクテイヒエイリカツドウホウジン アニマルレフュージカンサイ (Animal Refuge Kansai)
Account No.: 790-5288059
Branch: Ikeda Branch
SWIFT code: BOTKJPJT
We will contact you on receipt of your donation.
Contact Details
Certified NPO Animal Refuge Kansai (ARK)
Email: bequest@arkbark.jp
Contact person: Julie Okamoto (10:00 – 13:00 on weekdays)