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Licensing and Business Start-up Procedures (From the Practice of an Administrative Scrivener)

What permit do you need to operate a graveyard or ossuary?

Watercolor illustration of a stack of application forms on a service counter
浦松 丈二

浦松 丈二

行政書士・宅地建物取引士(四葉行政書士事務所/四葉不動産株式会社)

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A person who intends to operate a graveyard, ossuary or crematorium must obtain the permit of the prefectural governor (the city mayor or ward head in a city or special ward) under Article 10, paragraph 1 of the Act on Graveyards, Burial, etc. This is a local-government permit, not a national one. This article explains, as general information, the restriction on who may operate (the Ministry's guideline), the location, structure and management standards set by local ordinances, and who to ask for land acquisition, registration and tax (separate engagement).

In short: a person who intends to operate a graveyard, ossuary or crematorium must obtain the permit of the prefectural governor (the city mayor or ward head in a city or special ward; the same below) under Article 10, paragraph 1 of the Act on Graveyards, Burial, etc. (Act No. 48 of 1948). In other words, it is a local-government permit, not a national permit. Who may operate is not set out in detail in the text of the Act, but the notice of the Ministry of Health and Welfare (now the Ministry of Health, Labour and Welfare), "On guidelines for the operation and management of graveyards" (Notice No. 1764 of the Health and Welfare Bureau, 6 December 2000), states that, from the standpoint of the permanence and non-profit nature of a graveyard, the operating entity should in principle be a local public body such as a municipality, and, even where that is difficult, should be limited to a religious corporation or public-interest corporation. Because many local governments set the operating entity and the location and structure standards by ordinance in line with this guideline, new operation by an individual or a for-profit company is in principle difficult in practice. This article is general information and does not judge or guarantee the eligibility or standards of an individual permit. The permit application is for an administrative scrivener, land acquisition and preparation for real estate and a land/house surveyor, registration for a judicial scrivener, and tax for a tax accountant. The administrative scrivener of the Yotsuba group handles support for the permit application as an independent business.

Can anyone operate a graveyard or ossuary? (what is the restriction on the operating entity)

To conclude, not anyone may operate one freely. Article 10, paragraph 1 of the Act on Graveyards, Burial, etc. merely provides that "a person who intends to operate a graveyard, ossuary or crematorium must obtain the permit of the prefectural governor", and it does not limit the operating entity itself in detail in the text. However, the notice of the Ministry of Health and Welfare (now the Ministry of Health, Labour and Welfare), "On guidelines for the operation and management of graveyards" (Notice No. 1764 of the Health and Welfare Bureau, 6 December 2000), sets out the thinking on the operating entity as follows.

OrderOperating entity considered desirableReasoning
In principleA local public body such as a municipalityPermanence and non-profit nature are best secured
Second bestA religious corporation or public-interest corporationLimited to cases where a local public body is difficult
In principle unsuitableAn individual or a for-profit companyDoes not fit the permanence and non-profit nature of a graveyard

This guideline is technical advice to local governments and does not itself have binding force that directly determines the grant of a permit. Nevertheless, because many local governments set the operating entity by ordinance in line with the guideline, it functions as a practical standard. The user-side procedures of ritual succession and closing a grave (relocation) are covered separately in The flow and required documents of closing a grave (relocation permit) and The relationship between succession to rites, graves and Buddhist altars and the division of the estate.

Is the operation permit a national permit or a municipal one?

It is a local-government permit. The permitting authority is the prefectural governor, but within the area of a city or special ward the city mayor or ward head is the permitting authority (the definition in Article 2, paragraph 5 of the Act on Graveyards, Burial, etc. extends to Article 10 as well). In practice, a city with a health centre or a core city is often the window, and which local government is the permitting authority changes with the location of the planned site.

Classification of the planned sitePermitting authority
Within the area of a city or special wardThe city mayor or ward head
Other areasThe prefectural governor

A major difference from national licensing such as a construction business permit is that the State (the Ministry of Health, Labour and Welfare) does not grant the individual permit. Accordingly, the forms, standards, fees and the way to conduct prior consultation must be confirmed in the ordinances, regulations and guidelines of the local government where the planned site is located. When you change the content of a permit once obtained, or abolish a graveyard, ossuary or crematorium, a permit is likewise required (Article 10, paragraph 2 of the same Act).

Where are the location, structure and management standards set?

The Act itself and its enforcement regulations contain almost no detailed numerical standards for location or structure. The concrete standards are set by each local government by ordinance and regulation. Therefore, even for the same "permit to operate a graveyard or ossuary", the required conditions differ by local government.

ItemWhere it is setPoints often at issue
Operating entityLocal ordinance (in line with the guideline)Often limited to a local public body, religious corporation or public-interest corporation
Location (distance from schools, hospitals, housing, rivers, etc.)Local ordinance and regulationDistance limits differ by local government
Structure and facilities (plots, paths, water supply/drainage, management office, etc.)Local ordinance and regulationStandards diverge for graveyards and ossuaries
Prior consultation and neighbour consentLocal guidelinesMany local governments set the procedure by guideline

Because the figures and procedures differ by local government, "it was like this in another prefecture" does not apply. The guideline also states that it is essential to begin prior consultation with the local government that is the permitting authority at an early planning stage. Note also that an ossuary (a facility for storing cremated remains entrusted by others) and a graveyard (an area for setting up graves) differ in how the applicable standards are framed (the definitions in Article 2, paragraphs 4 to 6 of the same Act).

Is there room for an individual or company that is not a religious corporation to operate one?

Because the text does not expressly limit the operating entity, it cannot be stated categorically that "an individual or a company is entirely barred". However, by the aforementioned guideline and the many local ordinances in line with it, it is general practice that a new operation permit narrows the entity to a local public body, religious corporation or public-interest corporation. It is safer to assume that it is in principle difficult for an individual or a for-profit company to obtain a permit to operate a graveyard or ossuary newly from scratch.

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What is often seen in practice is a division of roles in which a religious corporation is itself the operating entity, while a business operator handles the practical work of preparation and sales. Even then, the permit holder and the operating responsibility rest with the religious corporation, and the business operator does not hold the permit name. Procedures on the religious-corporation side (its relationship with the supervising agency) are also involved, such as whether operating a graveyard is included in the objectives and activities of the religious corporation's rules and whether the requirements for the precincts or owned land are met. Where you consider acquiring and preparing land from an inheritance or real-estate standpoint, the purchase and use of real estate is handled by Yotsuba Real Estate Co., Ltd., a separate business (Inheritance and Real Estate).

What is the flow up to the permit, and what documents do you attach?

In many local governments, rather than applying straight away, you begin with prior consultation at the planning stage. The rough flow is as follows, but the names, order and attached documents differ by local government.

StageMain content
Prior consultationConsult the local government on the operating entity, location, scale and funding plan
Explanation to and consent of neighbours (by guideline)Many local governments require an explanatory meeting and consent forms from nearby residents
Permit applicationAttach to the application documents on the land's rights, drawings and the operating entity's qualification
Review and site inspectionReview of conformity with the standards of the ordinance and regulation
PermitThe permit of the prefectural governor (the city mayor or ward head in a city or special ward)

The attached documents—such as a certificate of registered matters of the land, a public survey map, a location map, an area map and a structural drawing, and, if the operating entity is a religious corporation, documents on its rules and registration—are set by the local government's ordinance and regulation. The administrative scrivener of the Yotsuba group supports, as an independent business, the preparation of these application and attached documents and guidance on prior consultation with the local government. An administrative scrivener can also support the establishment of a religious corporation and the certification of changes to its rules (the supervising agency), but the preparation and surveying of the land is by a land/house surveyor or a construction operator, registration such as transfer of ownership is by a judicial scrivener, and tax is by a tax accountant, each contracted separately. Please also see our Services, Engagement Flow and Fee Schedule. You contract with each professional as an independent business, and we receive no referral fee from one another.

FAQ

Q. If it is my own land, can I freely build and operate an ossuary?
A. No. Operating an ossuary requires the permit under Article 10, paragraph 1 of the Act on Graveyards, Burial, etc. (the prefectural governor; the city mayor or ward head in a city or special ward). Furthermore, many local governments set ordinances, in line with the guideline, limiting the operating entity to a local public body, religious corporation or public-interest corporation, so new operation by an individual is in principle difficult. First consult the local government where the planned site is located.

Q. Do you apply to the State (the Ministry of Health, Labour and Welfare) for this permit?
A. No. The permitting authority is the prefectural governor, and within the area of a city or special ward it is the city mayor or ward head (Article 2, paragraph 5 and Article 10, paragraph 1 of the same Act). The State does not grant the individual permit. The forms, standards and fees are confirmed in the ordinance and regulation of the local government where the planned site is located.

Q. Which law shows the specific standards for location and structure?
A. The Act itself and its enforcement regulations contain almost no detailed numerical standards; the concrete standards for location, structure and management are set by each local government's ordinance and regulation. Therefore, even for the same operation permit, the conditions differ by local government. Prior consultation with the local government at an early stage is essential.

Q. I want my company to be involved in a graveyard business. Is there a way?
A. The text does not expressly limit the operating entity, but, by the guideline and the many local ordinances, it is general practice that a new operation permit is narrowed to a local public body, religious corporation or public-interest corporation. In practice, a division of roles is often seen where a religious corporation is the operating entity and a business operator handles preparation and sales. The permit name and operating responsibility rest with the operating entity; confirm the individual eligibility with the local government and a qualified professional.

Sources (Primary Information)

  • e-Gov Law Search / Ministry of Health, Labour and Welfare, "Act on Graveyards, Burial, etc." (Act No. 48 of 1948), Article 2, paragraphs 4 to 7 (definitions of graves, graveyards, ossuaries and crematoriums and the permit of the prefectural governor, etc.), Article 10, paragraph 1 (operation permit) and Article 10, paragraph 2 (permit for change or abolition) (accessed 2026-10-02)
  • Ministry of Health and Welfare (now the Ministry of Health, Labour and Welfare), "On guidelines for the operation and management of graveyards" (Notice No. 1764 of the Health and Welfare Bureau, 6 December 2000). The operating entity should in principle be a local public body such as a municipality, and, even where that is difficult, be limited to a religious corporation or public-interest corporation; permanence and non-profit nature; the need for prior consultation from the planning stage (accessed 2026-10-02)
  • The ordinances, regulations and guidelines on the permit for operating graveyards, etc. of the prefecture and municipality where the planned site is located (the location, structure and management standards and the procedures for prior consultation and neighbour consent differ by local government) (accessed 2026-10-02)

This article is general information and does not judge or guarantee the eligibility for an individual permit to operate a graveyard or ossuary, the qualification of the operating entity, the location and structure standards, or the need for prior consultation or neighbour consent. The operation permit is granted by the prefectural governor (the city mayor or ward head in a city or special ward), and the concrete standards, forms and fees are set by that local government's ordinance, regulation and guideline. The preparation of the application and attached documents for the permit to operate a graveyard, etc. and guidance on prior consultation, and support for the establishment of a religious corporation and the certification of its rules, are handled by the administrative scrivener of the Yotsuba group as an independent business; the acquisition and use of land is by Yotsuba Real Estate Co., Ltd., a separate business; the preparation and surveying of land is by a land/house surveyor or a construction operator; registration such as transfer of ownership is by a judicial scrivener; and tax is by a tax accountant, each contracted separately. Our office receives no referral fee. Individual judgements are made by a qualified professional after a meeting. Written by Joji Uramatsu, administrative scrivener and licensed real estate broker.

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Yotsuba Gyoseishoshi Office (Kohinata, Bunkyo-ku; a 5-minute walk from Myogadani Station on the Tokyo Metro Marunouchi Line) supports you from organizing the requirements through document preparation and application.

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