Beloved Actress’s Son Turns Down $12M Inheritance After Her Sudden Passing
Details have emerged surrounding the massive estate left behind by the late Japanese actress Miho Nakayama.
According to recent reports from Japanese media, the actress’s son has declined to inherit the estate, valued at around ₩18.9 billion KRW (about $12.5 million USD). The son, born to Nakayama and her ex-husband, is known to have moved to France following his parents’ divorce.
Local outlets speculate that the reason for renouncing the inheritance is Japan’s high inheritance tax structure. In Japan, estates above a certain threshold can be taxed at rates of up to 55%, and the tax must be paid in cash within 10 months of the inheritance process beginning.

Previously, Nakayama was found unconscious in the bathtub of her home in Shibuya, Tokyo, on December 6, 2024. According to police investigations and her agency’s statement, her death was determined to be an accident that occurred while bathing.
Beloved Star Nakayama Miho Passed Away After Tragic Drowning Accident In Her Home
The late actress was widely loved by Korean audiences as well through the Japanese film Love Letter, as well as the 2017 Korean film Butterfly Sleep.