Inheritance tax Question…….

I have a daughter (born in Japan) and her husband (Australian citizen) is in a situation where his parents suddenly decided to divorce. His mother is doing her will and he asked me for advice (in am now way an expert on such matters as my own parents passed years and years ago). She has a house in Sydney Australia which is valued at 1.5 million AU and the only kids are him and his sister. His sister lives at home with the Mum and will probably do so until the Mum passes.

Anyway, My question is this, if the Mum just willed 100% of the house to the sister as she has lived there her whole life (they have their own house here in Japan), Does the Japanese tax man follow this ruling ?? He wants the sister to get 100% of the house while he will get the life insurance and savings.

by AmazingJapanlifer