Miho Nakayama’s son gives up 50 million inheritance: reason revealed

(Tokyo, April 4) Miho Nakayama, widely known as Japan’s iconic beauty and star of the classic film Love Letter, passed away suddenly at the end of 2024 at the age of 54. Recently, attention has turned to her estate, as reports reveal that her only son has chosen to forgo an inheritance worth approximately ¥2 billion (about RM50.51 million), largely due to Japan’s high inheritance tax system.

Nakayama was a defining figure in Japan’s entertainment industry during the 1980s and 1990s, achieving success in both film and music. Beyond Love Letter, she starred in notable works such as Tokyo Biyori and Sayonara Itsuka. As a singer, her album sales exceeded 17 million copies, cementing her legacy as a major cultural icon.

She was found deceased on December 6, 2024, at her residence in Shibuya, Tokyo. Authorities reported no suicide note or medication at the scene, making her sudden passing a shock to the public.

According to Japanese media, Nakayama had one son with her former husband, writer Hitonari Tsuji. Following their divorce, her son lived in France for many years and had been separated from his mother. It was only after receiving news of her passing that they reunited after nearly a decade.

Despite being the legal heir, he ultimately declined the inheritance. Reports indicate that Nakayama’s estate includes real estate, copyrights, and savings totaling around ¥2 billion. However, Japan imposes inheritance taxes of up to 55%, payable in cash within 10 months. With many assets being illiquid, accepting the inheritance could have required selling assets or taking on significant debt.

His decision has reignited public debate over Japan’s inheritance tax system, with some media outlets questioning whether it is among the strictest in the world.