First Page
201
Abstract
Japan is the only Group of Seven country yet to recognize same-sex marriage. Despite strong public support for marriage equality, the conservative dominance of the Japanese legislature and the Japanese courts’ deferential approach have stalled the change. This Note will analyze the legal issues and implications of Japan’s failure to recognize same-sex marriage and Japan’s worldwide inheritance tax regime, with an emphasis on cross-border succession and estate planning. Specifically, the Note argues that the United States, as the only country with which Japan has a treaty in estate, inheritance, and gift tax, should renegotiate the treaty as it could have discriminative impacts on property interests of the US citizens.
Recommended Citation
Yumi Higashi,
Outlier on LGBTQ Rights: Japanese Ban on Same-Sex Marriage and its Contradiction in the Age of Globalization,
50 Brook. J. Int'l L.
201
(2024).
Available at:
https://brooklynworks.brooklaw.edu/bjil/vol50/iss1/7
Included in
Civil Rights and Discrimination Commons, Comparative and Foreign Law Commons, Constitutional Law Commons, Estates and Trusts Commons, Family Law Commons, Human Rights Law Commons, International Law Commons, Law and Society Commons, Sexuality and the Law Commons, Taxation-Federal Estate and Gift Commons, Taxation-Transnational Commons, Tax Law Commons
