International Inheritance

 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 been part of several associations of overseas professionals and have been building through them “face-to-face” trust relationships with lawyers and accountants from around the world. 

Language Support

We communicate directly with overseas specialists in English. 

You don’t have to worry about language problems.

Consultation Cases

We provide consultation services for about 60 international inheritance cases per year. Our clients come from 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, Australia, etc. Rich of so many consulting experiences, we are confident that we can recommend you the best solutions. 

as a Project Leader 

As a project leader, we assist our clients in completing various procedures necessary for inheritance, such as kickbacks, sale of overseas real estate, and closure of bank accounts, in cooperation with overseas experts. 

Estate Planning 

We have experience not only in filing tax returns after the occurrence of an inheritance, but also in providing numerous prenatal estate planning services.

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 work with you in Japanese and English. 

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 $100,000 or more from a non-resident alien by inheritance or gift, the resident must report this to the IRS on Form 3520. 

Our Members 

Jun Nagamine

Certified Public Accountant Certified Tax Accountant

Graduated from the University of Tokyo, Faculty of Letters  Graduated from Wharton School of the University of Pennsylvania (MBA)  

After working for Tohmatsu & Aoki (now Deloitte Touche Tohmatsu) and Bankers Trust Bank (now Deutsche Bank) in the U.S., Mr. Nagamine has been engaged in international taxation for over 30 years. 

Hiromitsu Mishima 

Certified Public Tax Accountant

Graduated from the School of Commerce, Chuo University

After working in the tax department of BDO Sanyu & Co. Group, Mr. Mishima 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. 

Miharu Suzuki 

Certified Public Tax Accountant

Graduated from Rikkyo University, Department of Economics

Miharu Suzuki is mainly engaged in tax consulting services related to individual tax consultation, inheritance tax filing, and countermeasures against inheritance tax. 

Service Flow


Initial interview

  • To obtain an overall picture of the case 
  • Proposal of a schedule
  • Information on our fee




Work Process

  • Identification of special issues and discussion of proposed solutions 
  •     Decide whether or not to involve foreign experts etc. 


Preparation and submission of inheritance tax return 

  • Consideration of tax audit response 
Please contact us from below

Contact us by phone

International Inheritance

+81 3 3581 1950

Office hours: 9:00-18:00 (JST)

(except Saturdays, Sundays, national holidays, summer holidays, and year-end and New Year holidays)

Contact us online

Please contact us from below

Contact us by phone

International Inheritance

+81 3 3581 1950

Office hours: 9:00-18:00 (JST)

(except Saturdays, Sundays, national holidays, summer holidays, and year-end and New Year holidays)

Contact us online