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The Japanese government's 2018 tax reform bill abolishes the recently introduced rule under which the heirs of a long-term resident foreigner who died outside Japan remain liable to Japanese inheritance tax (IHT) on estate assets anywhere in the world. The rule had threatened to derail the government's efforts to attract foreign talent to live and work in Japan, because it meant IHT liability could follow a foreign national for up to five years after leaving the country.

Le notaire, aux termes de la loi, ne peut jamais promouvoir l’intérêt d’une des parties au détriment des autres: il ne peut donc insérer dans un contrat une clause contraignante pour l’une des parties et avantageuse pour l’autre (ex.: clause d’exclusion des garanties auxquelles est tenu le vendeur aux termes de la loi), sans en expliquer aux parties, clairement et exhaustivement, le contenu et les effets juridiques. Le notaire devrait se persuader avec beaucoup de diligence que le sens et

Home loans are generally guaranteed by a mortgage and so are the preserve, in our legal system, of the notary. The presence of the notarial profession has become more significant with the recent increase in the number of such contracts, a result of the lower cost of money (though this is still subject to fluctuations) and improvements in living standards that allow an ever greater number of citizens to aspire to the ownership of their home and often of a second home as well. Year after ye