Nipponica

Japan has, by some measures, the highest inheritance tax rate in the world. It's so high, and the related laws and rules so unforgiving and complicated, that a smart move to the country can years later suddenly look like an expensive mistake.

Yes, this is a very dry article but it is a good overview of the rules you have to follow when an inheritance event happens. On a related now, tax law makes me break out in hives.