There is a seizure registration on inherited real estate. Can it be sold, and how do you remove it?

In short: Even on inherited real estate with a seizure registration, concluding a sale contract and registering the transfer of ownership is itself possible. But a seizure has an effect that restricts disposition, and because the buyer cannot stand against the seizure procedure and may lose ownership at auction, in practice you pay off the delinquent tax or debt out of the sale price at settlement, have the seizure released or withdrawn, and then remove it. Instalment payment or deferral of the delinquency, debt-repayment negotiations with creditors, and disputing a provisional seizure go to a lawyer (or the person / tax authority); inheritance and seizure-removal registration to a judicial scrivener; inheritance-tax and capital-gains estimates to a tax accountant; and the sale brokerage and important-matters explanation to us (real estate transaction specialist).

This article is for an heir who wants to sell inherited real estate on which a seizure or provisional seizure has been registered because of the decedent's delinquency or debt; it organises whether it can be sold, the order of removal, and how to build the settlement, from the Civil Code, the National Tax Collection Act, the Civil Execution Act and the Civil Provisional Remedies Act. What we handle is the valuation of the property, the arrangement of the sale, and the sale brokerage with the important-matters explanation. Instalment payment or deferral of the delinquent tax, debt-repayment negotiations with creditors, and disputing a provisional seizure go to a lawyer (or negotiation by the person / with the tax authority), inheritance and seizure-removal registration to a judicial scrivener, and inheritance-tax and capital-gains estimates to a tax accountant; these are independent entities from Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社), engaged separately for each service under a separation-of-engagement arrangement. Where an old mortgage remains, see selling inherited real estate after removing the old mortgage; where there is an unregistered building, see inheritance and sale of an unregistered building.

Even with a seizure registration left on it, can inherited real estate be sold?

The contract and registration procedures themselves are possible, but handing it over as is is usually avoided. Because an heir succeeds, from the time the inheritance begins, to all rights and duties that belonged to the decedent's property (Civil Code Art. 896), a seizure registration placed on the decedent, and the delinquent tax or debt, are carried over as they are. Even with a seizure registration, ownership lies with the heir, and the law does not forbid concluding a sale contract and registering the transfer of ownership itself.

The problem is the disposition-restricting effect of the seizure. A buyer who acquires ownership by sale after the seizure cannot stand against the seizing creditor or the seizure procedure, and if an auction proceeds afterwards, the buyer loses ownership. So neither buyers nor banks can usually buy a property with a seizure left on it. In practice, you build the deal in this order: establish a prospect that the seizure can be removed; at settlement, pay off from the price to have the seizure released or withdrawn; receive the removal registration; and only then hand over. It is the same thinking as selling a property with a mortgage left on it.

Point	Treatment
Attribution of ownership	Succeeded to the heir (Civil Code Art. 896); ownership exists despite the seizure registration
Contract / transfer registration	The procedures themselves are possible
Disposition-restricting effect of seizure	Buyer cannot stand against the procedure; may lose ownership at auction
Order in practice	Pay off from price → release/withdraw seizure → remove → hand over

The outlook on whether it can be sold varies with the seized-claim amount, the expected sale price and the heirs' intentions. Negotiation or disputes with creditors go to a lawyer, registration to a judicial scrivener, and the arrangement of the sale to us.

How do a seizure by delinquency disposition, a seizure by civil execution, and a provisional seizure differ?

The governing law differs, and so does the way to remove them. Broadly, they split into a seizure by tax-delinquency disposition, a seizure by civil execution based on a title of obligation such as a final judgment (compulsory auction), and a provisional seizure that secures future execution before the main case. The registry records "seizure" or "provisional seizure," and the treatment splits by who (the tax office / municipality, or the court) seized it.

A delinquency-disposition seizure is carried out when, among others, the national tax subject to the demand is not fully paid by the day on which 10 days have passed from the day the demand letter was issued (National Tax Collection Act Art. 47); real estate is seized by service of the seizure document, and the district director of the tax office commissions the seizure registration (Art. 68). A civil-execution seizure is where the court declares, in the commencement order for a compulsory auction, that it seizes the target real estate (Civil Execution Act Art. 45), and the seizure registration is commissioned (Art. 48). A provisional seizure is issued where, for a monetary claim, there is a risk that compulsory execution will become impossible, etc. (Civil Provisional Remedies Act Art. 20), and the execution of a provisional seizure against real estate is by the method of making a provisional-seizure registration or by compulsory administration (Art. 47(1)).

Kind	Basis	Line of removal
Delinquency-disposition seizure	NTC Act Arts. 47, 68 (local taxes: Local Tax Act)	Full payment / deferral → tax authority releases
Civil-execution seizure	Civil Execution Act Arts. 45, 48	Pay the creditor → withdrawal / cancel procedure
Provisional seizure	Civil Provisional Remedies Act Arts. 20, 47	Payment / cancellation / deposit of a release sum, etc.

Which seizure it is changes the counterpart and the steps. Instalment or deferral of tax is negotiation by the person / with the tax authority; debt-repayment negotiations with creditors and disputing a provisional seizure go to a lawyer; and we support from the angle of the sale outlook.

How do you build the step of paying off from the sale price at settlement and removing it?

As with removing a mortgage, you build it as a concurrent performance. In the sale contract, make removing the seizure by the time of handover / transfer registration the seller's obligation, and place removal in a suspensive-condition or concurrent-performance relationship so the buyer is not made to pay with the seizure still on. On settlement day, apply the sale price the buyer pays to repay the delinquent tax / debt, receive the release/withdrawal document from the tax authority / creditor, and the judicial scrivener files the removal registration and the transfer-of-ownership registration as consecutive applications.

In a delinquency disposition, the district director of the tax office releases the seizure on full payment, etc. (NTC Act Art. 79) and commissions removal of the seizure registration. In civil execution, when the creditor is paid, the petition is withdrawn and the auction procedure is cancelled, and removal of the seizure registration is commissioned. A provisional seizure is removed by payment of the secured claim, cancellation of the provisional remedy, deposit of a release sum, and so on. Whether the sale amount is enough for the seized-claim amount, and the order of distribution or any shortfall where there are several seizures / mortgages, need to be worked out case by case; the negotiation goes to a lawyer and the execution of the registration to a judicial scrivener. Where the sale price is not expected to pay off the debt in full, the prospect of removal does not stand and the deal may not close.

Step	Who	Content
Structuring in the contract	Real estate transaction specialist (us)	Make removal the seller's obligation / concurrent performance
Payment from price / negotiation	Lawyer / the person / tax authority	Repay delinquent tax / debt, obtain the withdrawal
Release/withdrawal → registration	Judicial scrivener / tax authority / court	Consecutive filing of seizure removal and ownership transfer

We arrange the settlement design as broker, but the negotiation of the repayment amount and whether distribution is possible are for the lawyer / tax authority, and the registration is executed by a judicial scrivener.

Do you need to enter inheritance registration first? Who do you ask?

As a premise for selling, you in principle complete inheritance registration first. A seizure is often placed while still in the decedent's name, and inheritance registration (the transfer of the name by inheritance) is a premise for the transfer-of-ownership registration by sale. Inheritance registration became mandatory from 1 April 2024: an heir who acquired real estate by inheritance must apply within three years from the day they came to know that the inheritance had begun for them and that they had acquired ownership (Real Property Registration Act Art. 76-2). The presence of a seizure does not hinder the inheritance-registration application itself.

The one who can act as agent for the inheritance-registration or seizure-removal registration application is a judicial scrivener. The drafting of the estate-division agreement goes to an administrative scrivener, the inheritance-tax return and the estimate of capital gains on the sale to a tax accountant, and instalment or deferral of the delinquency and debt-repayment negotiations with creditors or disputing a provisional seizure to a lawyer — the hands divide. For inherited real estate with a seizure left on it, the step of matching the order of inheritance registration / removal and the settlement date is the crux, so coordinating with a judicial scrivener and us early prevents rework. Who to ask for what varies by case, so confirm with each qualified professional.

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Procedure	Who	Basis / note
Inheritance registration	Judicial scrivener	RP Registration Act Art. 76-2 (mandatory from 1 Apr 2024; within three years)
Seizure-removal registration	Judicial scrivener / tax authority / court	Removed upon release / withdrawal
Estate-division agreement	Administrative scrivener	Putting the agreed content into writing
Inheritance tax / capital gains	Tax accountant	Return / tax estimate

Registration goes to a judicial scrivener, tax to a tax accountant, and negotiation to a lawyer; we handle the arrangement of the sale.

Where do you draw the line between the sale brokerage (real estate transaction specialist) and negotiation, registration and tax?

The line is clear. The valuation, the arrangement of the sale, the sale brokerage and the important-matters explanation are ours (real estate transaction specialist); instalment or deferral of the delinquent tax, debt-repayment negotiations with creditors, and disputing a provisional seizure go to a lawyer (or negotiation by the person / with the tax authority); inheritance and seizure-removal registration to a judicial scrivener; and inheritance-tax and capital-gains estimates to a tax accountant. In the important-matters explanation (Building Lots and Buildings Transaction Business Act Art. 35), we explain the seizure / provisional-seizure registration to the buyer as a registered right and fit the removal outlook and the settlement handling into the sale-contract terms.

These are separate, independent entities, engaged separately for each service. We proceed by direct contract, direct invoice and direct payment; no referral or lead-transfer fees are exchanged. What we handle extends to valuation, brokerage and the important-matters explanation; we do not step into the negotiation of the repayment amount, the judgment of whether a seizure can be disputed, or whether distribution is possible. For consultations with us on selling inherited real estate, see inherited-property consultation. Each specialist — Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社), 四葉行政書士事務所, 四葉社会保険労務士事務所, and other specialists (lawyer, judicial scrivener, tax accountant) — is an independent entity, engaged separately for each service.

Work	Who
Valuation / brokerage / important-matters explanation	Real estate transaction specialist (us)
Repayment negotiation / instalment / deferral / disputing a provisional seizure	Lawyer / the person / tax authority
Inheritance / seizure-removal registration	Judicial scrivener
Inheritance tax / capital gains	Tax accountant

For consultations on selling inherited real estate with a seizure left on it, start at inherited-property consultation.

Frequently asked questions

Q. Can inherited real estate with a seizure registration not be sold at all?
A. It is not that it cannot be sold. The contract and transfer-registration procedures themselves are possible, and in practice you pay off the delinquent tax or debt from the sale price at settlement, have the seizure released or withdrawn, and remove it before handing over. But a seizure has a disposition-restricting effect, and handing it over with the seizure left on it risks the buyer losing ownership at auction, so the deal is usually built on removal as a premise. Repayment negotiation goes to a lawyer / tax authority, and registration to a judicial scrivener.

Q. Do a seizure by tax delinquency and a court seizure / provisional seizure differ in how they are removed?
A. They do. A delinquency-disposition seizure is released by the district director of the tax office on full payment, etc. (NTC Act Art. 79), who commissions removal of the seizure registration. A civil-execution seizure is removed when the creditor is paid, the petition is withdrawn and the procedure cancelled. A provisional seizure is removed by payment of the secured claim, cancellation of the provisional remedy, deposit of a release sum, and so on. Which it is changes the counterpart and steps, so confirm with a lawyer / the tax authority.

Q. What happens if the sale price cannot repay the delinquent tax or debt in full?
A. The prospect of removing the seizure may not stand, and the deal may not close. Where there are several seizures / mortgages, it becomes a matter of the order of distribution and any shortfall, and the negotiation of the repayment amount and whether distribution is possible are the realm of the lawyer / tax authority / court. We provide information from the angle of the expected sale price, but we do not step into judging whether the debt can be paid off in full. We recommend first confirming the current situation with a lawyer / the tax authority.

Q. Which comes first, inheritance registration or removal of the seizure?
A. As a premise for selling, the transfer of the name by inheritance (inheritance registration) is in principle done first. A seizure is often placed while still in the decedent's name, and inheritance registration can be applied for even with a seizure on it. Inheritance registration became mandatory from 1 April 2024 and must be applied for within three years from the day the acquisition is known (RP Registration Act Art. 76-2). A judicial scrivener and we coordinate the order of inheritance registration / seizure removal / ownership transfer and the settlement date.

Primary sources

• Civil Code (Act No. 89 of 1896) Art. 896 / 民法 (an heir succeeds, from the start of the inheritance, to all rights and duties that belonged to the decedent's property — the general effect of inheritance. Accessed 16 October 2026)
• National Tax Collection Act (Act No. 147 of 1959) / 国税徴収法 (Art. 47 = requirements for seizure, where the national tax subject to the demand is not fully paid by the day 10 days have passed from issue of the demand letter, etc.; Art. 68 = procedure and timing of effect of seizure of real estate, service of the seizure document / commission of the seizure registration; Art. 79 = requirements for release of seizure. Accessed 16 October 2026)
• Civil Execution Act (Act No. 4 of 1979) / 民事執行法 (Art. 45 = commencement order for compulsory auction; Art. 48 = commission of the seizure registration under the commencement order. Accessed 16 October 2026)
• Civil Provisional Remedies Act (Act No. 91 of 1989) / 民事保全法 (Art. 20 = necessity of a provisional-seizure order; Art. 47(1) = execution of a provisional seizure against real estate by the method of a provisional-seizure registration or compulsory administration. Accessed 16 October 2026)
• Real Property Registration Act (Act No. 123 of 2004) Art. 76-2 / 不動産登記法 (duty to apply for registration of transfer of ownership by inheritance, etc., within three years from the day the acquisition is known; in force 1 April 2024. Accessed 16 October 2026)
• Building Lots and Buildings Transaction Business Act (Act No. 176 of 1952) Art. 35 / 宅地建物取引業法 (explanation of important matters, including registered rights. Accessed 16 October 2026)

Updated and additional sources checked on 16 October 2026. The succession in the Civil Code, seizure/release in the National Tax Collection Act, compulsory auction in the Civil Execution Act, provisional seizure in the Civil Provisional Remedies Act, and the mandatory inheritance registration in the Real Property Registration Act were checked on e-Gov. That a local-tax delinquency disposition is based on the Local Tax Act with differing procedural details, the negotiation of the repayment amount and whether distribution is possible, whether a provisional seizure can be disputed, and the removal outlook in a particular case vary with the judgment of the parties, creditors, tax authority and court, so they are not asserted here but left unverified; negotiation and disputes are confirmed by a lawyer and registration by a judicial scrivener against original materials. The provisions on e-Gov are as of the access date and may be amended. Publication remains held pending qualified review.

This article provides general information and does not present an individual legal conclusion, whether a seizure can be released, or a distribution outlook. Confirmation by the competent authorities and qualified professionals is required. Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社), 四葉行政書士事務所, 四葉社会保険労務士事務所 and other specialists (lawyer, judicial scrivener, tax accountant) are independent entities, engaged separately for each service. We proceed by direct contract, direct invoice and direct payment; no referral or lead-transfer fees are exchanged. Instalment or deferral of the delinquency and debt-repayment negotiations or disputing a provisional seizure lie with a lawyer, inheritance and seizure-removal registration with a judicial scrivener, inheritance-tax and capital-gains estimates with a tax accountant, and the sale brokerage and important-matters explanation with us. The initial property consultation is free; confirm each professional's scope and fees with that provider.

Author

Joji Uramatsu (浦松 丈二), real estate transaction specialist (Tokyo Governor registration No. 293544) and administrative scrivener (registration No. 25087022); representative director of Yotsuba Real Estate Co., Ltd. (四葉不動産株式会社; Real Estate Brokerage, Tokyo Governor (1) No. 113304) and representative of 四葉行政書士事務所. In Kohinata, Bunkyo-ku, Tokyo, about five minutes' walk from Myogadani Station. For inherited real estate with a seizure registration, he handles valuation and brokerage, an important-matters explanation that states the seizure / provisional seizure, and a settlement structured to place removal in concurrent performance; repayment negotiation and disputing a provisional seizure go to a lawyer, inheritance and seizure-removal registration to a judicial scrivener, and inheritance tax and capital gains to a tax accountant. Author profile.