Digital estates include social media accounts, cryptocurrency, e-money, and subscriptions. Under Civil Code Art. 896, all rights and obligations are inherited, but account usage rights are generally non-transferable per terms of service. Cryptocurrency is valued at market price on date of death (Inheritance Tax Act Art. 22). Advance preparation including digital asset lists and wills is recommended.
Digital Estate Inheritance in Japan: Social Media and Crypto Assets
Key Takeaways
- ✓Crypto assets are subject to inheritance tax
- ✓SNS account succession policies vary by platform
- ✓Password management and sharing are essential advance preparations
- ✓Subscription cancellation procedures are also necessary after death
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