International Inheritance

　International Inheritance

7 key Strengths of the International Inheritance Team

Nagamine & Mishima is a consulting firm specializing in international inheritance.

Specialized in
International Inheritance

Nagamine & Mishima Consulting, which has consistently provided tax and accounting services to foreign companies since its establishment in 1989, established a special team for international inheritance in 2015. Since then, they have been providing specialized services for international inheritance.

Global Network

Since 1989, we have belonged to multiple international professional groups, building “face-to-face” relationships of trust with lawyers and accountants around the world. We provide comprehensive support for cross-border inheritance procedures, including probate, overseas real estate sales, and bank account closures.

English-Language Support

We communicate directly with overseas professionals in English, ensuring fast and accurate exchanges that keep your international inheritance matters moving smoothly.

Extensive Case Experience

We handle over 100 international inheritance consultations annually, covering a wide range of countries including the United States, Canada, the United Kingdom (including the Isle of Man), Switzerland, Germany, Spain, Portugal, Sweden, Singapore, Hong Kong, South Korea, and Australia. Drawing on this extensive case experience, we propose the best possible solutions for each client.

U.S. Tax Expertise
by a Dual-Qualified CPA

Our dual-qualified Japan-U.S. CPA, with over 30 years of practical experience in U.S. taxation, handles U.S. Estate Tax matters, various tax filings, and tax consultations.

Estate Planning Support

Beyond post-death tax filing services, we have a proven track record of proposing numerous estate planning strategies for clients during their lifetime.

U.S. Tax Services

More than half of our clients come to us for advice on U.S. tax matters. Our U.S. Certified Public Accountants with over 30 years of U.S. tax experience can help you.

● Tax Filing for Green Card Holders

Green card holders are required to file a tax return (Form 1040) with the IRS every year, even if they reside in Japan.

● Departure Tax Consulting

When long-term Green Card holders surrenders their Green Card, they may be subject to departure tax on the U.S. side. We can help you determine your current situation and minimize the departure tax.

● Preparation and Submission of Form W-8BEN

When a Japanese resident receives interest, dividends, or royalties from a U.S. financial institution, U.S. withholding taxes are imposed. If you wish to obtain exemption from these withholding taxes under the Japan-U.S. Tax Treaty, you must submit a Form W-8BEM to the payer, swearing that you are a resident of Japan.

● Support for Form 3520 Preparation

When a U.S. resident acquires property of more than $100,000 from a non-resident alien by inheritance or gift, the resident must report this to the IRS on Form 3520.

Our Members

Jun Nagamine, TEP
Certified Public Accountant / Certified Tax Accountant
Full Member of STEP（Trust and Estate Practitioner）

Mr. Nagamine graduated from the University of Tokyo with a B.A. He holds an MBA from the Wharton School of the University of Pennsylvania and has over 30 years of experience in international taxation. He leads cross-border estate and inheritance matters in direct coordination with lawyers and tax professionals worldwide.

Hiromitsu Mishima

Certified Public Tax Accountant

Mr. Mishima graduated from the School of Commerce, Chuo University. After working in the tax department of BDO Sanyu & Co. Group, he became a representative partner of JC Tax Corporation. He provides consulting services for international inheritance, tax planning for overseas diversified investments, tax planning for individuals in tax havens, domestic inheritance planning, capital planning, and business succession planning.

Domestic Taxation

Miharu Suzuki

Certified Public Tax Accountant

Ms. Suzuki graduated from the Department of Economics, Rikkyo University. She is mainly engaged in tax consulting services related to individual tax consultation, inheritance tax filing, and countermeasures against inheritance tax.

Mariko Imamura

Certified Public Tax Accountant

Ms. Imamura joined JC Tax Corporation after experience at a major tax accounting firm and an accounting office in Southeast Asia. She specializes in asset taxation, providing consulting and tax filing services for inheritance planning and business succession for clients with assets both in Japan and overseas.