Navigating Will Execution in Japan: What are the Key Clarifications and Changes to the Executor's Powers and Responsibilities?

Japanese Attorney at Law - Bengoshi L.L.

31 May 2025 • 9 min read

The role of a will executor (遺言執行者 - igon shikkōsha) is pivotal in ensuring that a deceased person's testamentary wishes are carried out accurately and efficiently. In Japan, the executor acts as the legal representative responsible for administering the estate according to the terms of the will. Recognizing the importance of this function and aiming to resolve previous ambiguities, Japan's Civil Code underwent significant reforms, with most changes concerning will executors taking effect on July 1, 2019. These amendments have clarified, and in some respects expanded, the executor's powers, duties, and legal standing, thereby impacting how wills are executed.

This article examines the key clarifications and changes to the will executor's role under the revised Japanese Civil Code.

The Fundamental Role and Purpose of a Will Executor

At its core, the will executor is entrusted with the "realization of the contents of the will". This means their primary duty is to uphold and implement the testator's expressed intentions. To achieve this, the executor is granted the right and obligation to manage the inherited property and perform all acts necessary for the execution of the will. The appointment of an executor is particularly crucial in complex estates or where there's a potential for disagreement among heirs, as they provide a neutral (or testator-aligned) hand to guide the process.

Commencement of Duties and a New Initial Obligation (Article 1007)

Once an individual accepts the appointment as a will executor, their duties commence. They are expected to begin their tasks promptly. A significant addition to their initial responsibilities is the new duty to notify heirs, as stipulated in the revised Article 1007(2).

Under this provision, the will executor must, "without delay" after commencing their duties, inform all known heirs of the contents of the will. The rationale behind this new requirement is to enhance transparency in the estate administration process from the outset. By ensuring heirs are promptly and accurately informed, it aims to prevent misunderstandings or disputes that might arise if heirs were to remain unaware of the will's provisions while the executor undertakes actions concerning the estate. The law does not provide an explicit exemption from this notification duty even if an heir's precise whereabouts are unknown, implying the executor should make reasonable efforts to notify all heirs to the extent feasible.

Executor's Core Rights and Obligations Redefined (Article 1012)

Article 1012, which outlines the executor's general rights and duties, saw important clarifications:

Emphasized Mandate: Realizing the Will's Contents (Article 1012(1)):
The revised text explicitly states that the executor has the right and duty to manage estate property and perform all necessary acts "to realize the contents of the will". The addition of this phrase underscores that the executor's primary allegiance is to the testator's intentions, even if those intentions conflict with the immediate desires of some heirs. This distinguishes the executor's role from one that simply serves the collective interests of the heirs.
Exclusive Right to Fulfill Legacies (Article 1012(2)):
A crucial clarification is that if a will executor has been appointed, only the executor is empowered to perform acts necessary to fulfill legacies (遺贈の履行 - izō no rikō). Heirs themselves cannot bypass the executor to directly satisfy bequests made in the will. This provision codifies what was largely established in case law. For instance, the Supreme Court, in a decision dated May 31, 1968 (Minshu 22-5-1137), held that only the will executor had legal standing to be sued by a legatee seeking the registration of a specific bequest of real estate. The testator cannot generally override this exclusivity for legacies by stipulating that heirs can also fulfill them if an executor is in place; if different handling is desired for different legacies, the testator's option is to appoint different executors for specific tasks or to not appoint an executor for certain parts.
Continued Application of Mandate Rules:
For aspects not specifically covered, the provisions of the Civil Code concerning mandate (委任 - inin) continue to apply mutatis mutandis to the will executor. This includes duties of care, reporting obligations to beneficiaries (typically the heirs), and accounting for expenses (Article 1012(3) applying Civil Code Articles 644-647 and 650).

A Fundamental Shift: The Legal Effect of an Executor's Acts (Article 1015)

Perhaps one of the most theoretically significant changes relates to the legal status of the will executor, addressed in the revised Article 1015.

Abolition of "Deemed Agent of Heirs": The pre-reform Article 1015 stated that a will executor was "deemed to be an agent of the heirs." This formulation had long been criticized as awkward and inconsistent with the executor's actual function. Executors often need to act to enforce the testator's will even if it runs contrary to the wishes of some or all heirs. Even the original drafters of the Meiji Civil Code acknowledged the theoretical difficulty of this "deemed agency".
New Formulation – Direct Effect on Heirs: The revised Article 1015 now provides: "Acts performed by a will executor within the scope of their authority, indicating that they are acting as such, shall take effect directly with respect to the heirs".
This new wording dispenses with the problematic fiction of agency. It clarifies that the executor acts in their own capacity, vested with specific statutory powers to execute the will. The legal consequences of their authorized actions directly bind the heirs (i.e., the estate now beneficially owned by the heirs). This better reflects the executor's primary duty to carry out the testator's final wishes and provides a clearer legal basis for their actions.

Expanded Powers for "Specific Property Succession Wills" (Article 1014)

The reforms also brought much-needed clarity and expansion to the executor's powers when dealing with "specific property succession wills" (特定財産承継遺言 - tokutei zaisan shōkei igon).

Definition: Such a will designates a specific asset from the estate to be directly succeeded to by one or more particular co-heirs, typically as a method of directing part of the estate division (e.g., "I direct that my son A shall inherit my house at [address]"). This terminology reflects the way the Supreme Court has interpreted wills using the phrase "相続させる" (sōzoku saseru – "to cause to inherit"), notably in its decision of April 19, 1991 (Minshu 45-4-477).

The executor's powers in relation to these wills now include:

Power to Assist with Perfection of Rights (Article 1014(2)):
The will executor is now explicitly empowered to take actions necessary to enable the designated heir(s) to perfect their acquired rights against third parties. This typically involves:
- Assisting with or undertaking procedures for real estate registration in the heir's name.
- Giving necessary notifications for the transfer of claims or other registerable assets.
  This power is particularly relevant given the reforms to Civil Code Article 899-2, which now require heirs to meet perfection requirements (like registration) to assert rights to inherited property that exceed their statutory share against third parties. While heirs designated in "sōzoku saseru" wills can often undertake property registration themselves, granting this power to the executor is aimed at promoting clearer titles, addressing the societal problem of unregistered inherited properties, and aligning with case law that allowed executors to act to restore true legal title for the benefit of designated heirs (e.g., Supreme Court, December 16, 1999, Minshu 53-9-1989). This authority extends to movable property as well as real estate.
Power Regarding Estate Deposits and Savings (Article 1014(3)):
If the specific asset designated in such a will is a bank deposit or savings claim, the executor can, in addition to actions for perfecting the heir's right, also:
- Request the withdrawal of the funds for transfer to the designated heir.
- Request the cancellation or closure of the deceased's deposit or savings contract related to that specific claim.
  A limitation applies to contract cancellation: the executor can only request cancellation if the entirety of that specific deposit or savings claim is the subject of the specific property succession will. This prevents the executor from having overly broad authority to close an account if only a portion of its balance was designated. These provisions were introduced to reflect common banking practices where executors are often involved in closing accounts and transferring funds according to the will. For other types of financial assets, like investment trusts, the executor's specific powers regarding their transfer would depend more on the general scope of their duties and the interpretation of the will.
Testator's Ability to Modify These Powers (Article 1014(4)):
The powers granted to the executor under Article 1014(2) and (3) are default powers. The testator is free to stipulate otherwise in their will, for example, by restricting these specific actions or assigning them to someone else (if legally permissible).

Heirs' Conduct and Third-Party Protection (Article 1013)

The presence of a will executor places limitations on the actions heirs can take concerning estate property:

Prohibition of Interfering Acts (Article 1013(1)):
This long-standing rule remains: heirs are prohibited from disposing of estate property or taking any other action that would obstruct the executor's performance of their duties.
Effect of Prohibited Acts by Heirs (Article 1013(2) – New Provision):
A significant new clarification addresses the consequence of an heir violating this prohibition. Any such act by an heir is now explicitly declared void.
However, to protect transactional security, this voidness cannot be asserted against a bona fide third party (善意の第三者 - zen'i no daisansha) who dealt with the heir without knowledge of the restriction. The third party is protected if they were merely unaware; they are not required to have been free from negligence in failing to discover the executor's appointment.
Rights of Creditors Unaffected (Article 1013(3) – New Provision):
Crucially, the limitations on heirs' actions and the executor's powers do not prevent creditors from exercising their legitimate rights. This includes:
- Creditors of the deceased (相続債権者 - sōzoku saikensha), whose claims are now against the estate and thus the heirs.
- Personal creditors of the individual heirs.
  These creditors can still pursue enforcement actions (e.g., attachment) against estate property that is, or would become, the responsible heir's asset. This provision was explicitly added to ensure that the appointment of an executor does not improperly shield estate assets from the reach of legitimate creditors.

Executor's Right to Appoint a Sub-Executor (復任権 - Fukuninken) (Article 1016)

The rules regarding an executor's ability to delegate their duties have been substantially relaxed:

Relaxed Conditions for Appointing a Sub-Executor (Article 1016(1)):
Under the pre-reform law, an executor could typically only appoint a sub-executor (or delegate tasks) if there was an "unavoidable reason" (やむを得ない事由 - yamu o enai jiyū), mirroring the tight restrictions on an agent appointing a sub-agent.
The new Article 1016(1) significantly eases this: an executor can now appoint a third party to carry out some or all of their duties "at their own responsibility" (自己の責任で - jiko no sekinin de). This right is subject to any contrary intention expressed by the testator in the will.
The rationale for this change is practical: executor duties can be diverse and complex, sometimes requiring specialized legal, financial, or administrative expertise that the appointed executor may not possess. Since the testator (the "principal" who chose the executor) is deceased and cannot consent to such delegation, allowing the executor more freedom to appoint suitable assistance, while holding them responsible, can lead to more efficient and competent will execution.
Executor's Liability for Sub-Executor's Actions (Article 1016(2)):
The extent of the original executor's liability for the sub-executor's actions depends on the circumstances of the appointment:
- If there was an "unavoidable reason" for appointing the sub-executor (e.g., sudden illness of the executor, need for highly specialized expertise not possessed by the executor), the original executor's liability to the heirs for the sub-executor's conduct is limited to negligence in the selection and supervision of that sub-executor. This is similar to the liability rule for legal representatives under Civil Code Article 105.
- If the appointment was made without such an "unavoidable reason" (i.e., more as a matter of convenience under the new general power), the original executor bears a broader responsibility for the sub-executor's actions, akin to their own.

Removal of Executor and Provisional Measures (Family Affairs Procedure Law Article 215)

Consistent with the shift in the executor's primary focus, the Family Affairs Procedure Law has also been amended. Article 215 relates to provisional measures by the court (such as suspending an executor's duties or appointing a temporary substitute) when a petition for the executor's formal removal is pending. The grounds for the court to grant such measures have been changed from when it is "necessary for the benefit of the heirs" to when it is "necessary for the realization of the contents of the will". This change aligns the procedural standard with the executor's redefined core mandate under the substantive law.

Effective Dates and Transitional Provisions

Most of these reforms concerning will executors became effective on July 1, 2019. However, it's important to note some key transitional rules:

The executor's new duty to notify heirs of the will's contents (Article 1007(2)) and the general clarifications of their rights and obligations (Article 1012) apply to executors who assume their office on or after July 1, 2019, even if the inheritance itself commenced before that date.
The expanded powers regarding specific property succession wills (Article 1014(2) to (4)) do not apply to the execution of wills that were made before July 1, 2019. This respects the testator's presumed intentions based on the law at the time of will creation.
Similarly, for the executor's right to appoint a sub-executor (Article 1016), if the will itself was made before July 1, 2019, the older, stricter rules on requiring an "unavoidable reason" for such an appointment continue to apply, even if the executor takes office or makes the appointment on or after that date. Again, this is to uphold the likely expectations of testators who made their wills under the prior legal regime.

Conclusion

The recent amendments to Japanese law governing will executors represent a comprehensive effort to clarify their role, streamline their functions, and align their legal status more closely with their practical responsibilities. The new duty of notification to heirs enhances transparency. The redefined legal basis for their actions—directly affecting heirs rather than being a deemed agent—provides greater conceptual clarity. Expanded powers concerning specific types of wills and the significantly relaxed rules for appointing sub-executors offer greater flexibility and efficiency in estate administration. These reforms collectively aim to ensure that the execution of wills in Japan is more effective, transparent, and faithful to the testator's ultimate intentions, while also providing necessary protections for bona fide third parties and the rights of creditors.