The 21-year-old son oflate Japanese actress Miho Nakayama has renounced his right to inherit her estate.

Best known for her role in 1995 film Love Letter, Miho died from “an unexpected accident” while taking a bath in her Tokyo home on December 6. She was 54.

According to a close friend, ever since Miho and well-known writer-composer Hitonari Tsuji divorced in 2014, their son has been living in Paris with his dad.

“The relationship between mother and son grew increasingly distant and they eventually lost contact. That’s why he has no intention of accepting her inheritance,” said the friend.

Miho's estate is estimated at 2 billion yen (S$17.9mil). It includes long-accumulated music royalties, songwriting credits, and earnings from TV and film projects.

The legal process of renouncing the inheritance has already been initiated.

Miho and Hitonarimarried in 2002 and welcomed their son two years later.

They divorced in 2014 after Miho was alleged to have had an affair and Hitonari was granted custody of their son.

Although Miho missed her son deeply, she feared disturbing his life and never dared visit him in France.

Miho had originally planned a nationwide tour to mark her 40th debut anniversary, with a Tokyo stop.

Her family and the concert organisers have decided to go ahead with the performance as scheduled on June 18 at Tokyo’s NHK Hall.

Titled “Miho Nakayama 40th Anniversary Concert – Un~ PS. I LOVE YOU~”, the event will now serve as a tribute to thank fans for their support over the years.

According to the official website, the farewell concert will be “a special night dedicated to her fans, to celebrate Miho Nakayama’s ever-shining voice and the unforgettable memories she gave us.”

Photo: Miho Nakayama/Instagram