The 'Ten-Year Rule' for Estate Division: Divide Early, or Special Benefit and Contribution Can No Longer Be Claimed (Civil Code Article 904-3)

In short: the "ten-year rule" for estate division means that, for a division of estate property carried out more than ten years after the inheritance opened, in principle you divide by the statutory share (or the designated share) rather than by the concrete share that reflects special benefit (Civil Code Article 903) or contribution (Article 904-2) — this is Article 904-3 of the Civil Code. It was newly added by the Act partially amending the Civil Code and other laws (Act No. 24 of 2021) and took effect on 1 April 2023 (Reiwa 5). It reaches inheritances that began before the effective date, but under the transitional measure in the supplementary provisions there is grace at least until 31 March 2028 (Reiwa 10), that is, five years from the effective date. There are also exceptions, such as filing a petition for division with the family court before the ten years run out. This article is general information and does not make the final legal judgment on whether, or how much, special benefit or contribution applies. The administrative scrivener of the Yotsuba group handles, as an independent business, investigation of the inheritance relationships and property and drafting the division agreement by the agreement of all heirs. Where talks break down, mediation and adjudication are for a lawyer; registration of inheritance is for a judicial scrivener; inheritance-tax filing and property valuation are for a tax accountant; and the sale of inherited real estate is for a real-estate agent, a separate business, each contracted separately.

What changes under the ten-year rule for estate division (Civil Code Article 904-3)?

Article 904-3 of the Civil Code provides that, for a "division of estate property carried out after ten years have passed from the opening of the inheritance," the preceding three articles — the bringing-in of special benefit (Articles 903 and 904) and contribution (Article 904-2) — do not apply. In other words, once ten years pass, the adjustments of reducing the share of a person who received a lifetime gift (special benefit) or increasing the share of a person who contributed through care and the like (contribution) are in principle not made, and the estate is divided by the statutory share (or, if there is a will, the designated share).

Item	Before ten years pass	After ten years pass (as a rule)
Basis of division	Concrete share (reflecting special benefit and contribution)	Statutory or designated share
Bringing-in of special benefit	Can be claimed (Article 903)	In principle not considered
Claim of contribution	Can be claimed (Article 904-2)	In principle not considered

The aim of the reform is to encourage early division of long-neglected estates and to prevent land of unknown ownership. An overview of inheritance deadlines is organised in A summary of inheritance deadlines. For the idea of special benefit and contribution themselves, see Special benefit, contribution and the concrete share. The final judgment of application is a field for a qualified professional; please also see our Inheritance and Will guidance.

When do the ten years start, and how are inheritances begun before the effective date treated?

The ten years start from "the time the inheritance opened," that is, the day the decedent died. What matters is the treatment of inheritances that had already begun before the effective date (1 April 2023 (Reiwa 5)). This is governed by the transitional measure in the supplementary provisions of the amending Act (Act No. 24 of 2021): the new Article 904-3 applies to inheritances begun before the effective date too, but grace is provided so that no one suddenly becomes disadvantaged.

Time the inheritance opened	Deadline to divide by the concrete share (until the later of)
Opened on or after the effective date (1 April 2023)	The time ten years pass from the opening of the inheritance
Opened before the effective date (ten-year mark after end of March 2028)	The time ten years pass from the opening of the inheritance
Opened before the effective date (ten years already passed, or the mark falls before end of March 2028)	Five years from the effective date = 31 March 2028 (Reiwa 10)

In short, until the later of "the time ten years pass from the opening of the inheritance" and "the time five years pass from the effective date (31 March 2028)," you can seek a division that reflects special benefit and contribution. The key point of this transitional measure is that even for old inheritances there is grace until the end of March 2028. Which row your case falls into is confirmed from the decedent's date of death. We proceed in line with our Engagement Flow, including deadline management.

After ten years, can special benefit and contribution really not be claimed at all?

It is not necessarily true that "once ten years pass you can never claim." Article 904-3 of the Civil Code sets exceptions in its proviso. If either of the following applies, division by the concrete share is possible even after ten years.

Item	Case in which the concrete share can still be used after ten years
Item 1	Before ten years pass from the opening of the inheritance, an heir has filed a petition for division of the estate with the family court
Item 2	Within the six months before the ten-year period ends, an heir who could not request division for an unavoidable reason files a petition with the family court before six months pass from when that reason ended

In addition, Article 904-3 restricts claims by heirs; if all heirs agree to divide by the concrete share, nothing prevents a division agreement that takes special benefit and contribution into account even after ten years. Conversely, if agreement seems unlikely and you want to keep your claim, the sure course is to file a petition for division with the family court (a request for mediation or adjudication) before the ten years run out. The flow of mediation and adjudication is organised in Mediation and adjudication of estate division. What counts as an "unavoidable reason," and whether a petition is needed, is a field for a lawyer and the court.

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What and whom do you ask to meet the deadline?

To meet the deadline, the starting point is to grasp the time remaining until ten years from the decedent's date of death (or the end of March 2028), and to organise the heirs, the property, and the circumstances of special benefit and contribution early. Because the professionals involved differ, the basis is that you contract with each as an independent business, separately. The administrative scrivener of the Yotsuba group handles, as an independent business, investigation of the inheritance relationships through family registers and the like, preparation of a property inventory, and drafting the division agreement by the agreement of all heirs.

Who to ask	Main role
Administrative scrivener (our office)	Investigation of inheritance relationships and property; drafting the division agreement (premised on all heirs' agreement)
Lawyer	Mediation and adjudication where talks break down; representation and legal judgment including deadline management for the ten years
Judicial scrivener	Registration of inheritance (changing the name on the real estate)
Tax accountant	Inheritance-tax filing and valuation of property such as real estate
Real-estate agent (our company, a separate business)	Consultation on sale and use of inherited real estate

The final legal judgment on whether, or how much, special benefit or contribution applies, and whether a petition should be filed in a case where the ten-year deadline is near, is not something an administrative scrivener judges or guarantees on your behalf. Where there is a dispute among heirs, consult a lawyer; where the deadline is near, consult a professional early. Where the sale of inherited real estate is involved, you may use the consultation desk for inherited real estate run by a separate-business real-estate agent. Our Fee Schedule is set separately. You contract with each professional as an independent business, and we receive no referral fee from one another.

FAQ

Q. Once ten years pass, does estate division itself become impossible?
A. No. You can still divide the estate after ten years. What changes is the basis for dividing: in principle you divide by the statutory (or designated) share rather than by the concrete share that reflects special benefit and contribution (Civil Code Article 904-3). If all heirs agree, you may still reach an agreement that takes the concrete share into account.

Q. My parent died quite a while ago — is it too late?
A. Even for an inheritance begun before the effective date, the transitional measure gives grace at least until 31 March 2028 (Reiwa 10). Precisely, it is until the later of "the time ten years pass from the opening of the inheritance" and "the time five years pass from the effective date (31 March 2028)." The time remaining is confirmed from the decedent's date of death.

Q. What should I do to stop the ten-year clock?
A. If an heir files a petition for division of the estate with the family court (a request for mediation or adjudication) before the ten years pass, special benefit and contribution can be claimed even in a division made afterwards (Civil Code Article 904-3, Item 1). Whether a petition is needed and how to proceed is a field for a lawyer and the court.

Q. Can I ask an administrative scrivener to draft the division agreement?
A. Where the agreement of all heirs is established, an administrative scrivener can help with drafting the division agreement and with investigating the inheritance relationships through family registers and the like. Where talks break down and mediation or adjudication is needed, that is for a lawyer; registration is for a judicial scrivener; and inheritance tax is for a tax accountant — each contracted separately.

Sources (Primary Information)

• e-Gov Law Search / Ministry of Justice, "Civil Code", Article 904-3 (share in inheritance on a division after the period has passed: Articles 903 to 904-2 do not apply to a division carried out more than ten years after the inheritance opened; proviso Item 1 = a petition for division filed with the family court before the ten years pass; Item 2 = an unavoidable reason within the six months before the period ends and a petition within six months from when the reason ended), Article 903 (special benefit) and Article 904-2 (contribution) (accessed 2026-10-08)
• e-Gov Law Search, "Act partially amending the Civil Code and other laws" (Act No. 24 of 2021), supplementary provision Article 3 (transitional measure for Article 904-3: it applies to inheritances begun before the effective date too, until the later of the time ten years pass from the opening of the inheritance and the time five years pass from the effective date) (accessed 2026-10-08)
• Ministry of Justice, information on the effective date of the "Act partially amending the Civil Code and other laws (Act No. 24 of 2021)" (the provisions on estate division including Article 904-3 took effect on 1 April 2023 (Reiwa 5); five years from the effective date = 31 March 2028 (Reiwa 10)) (accessed 2026-10-08)

This article is general information and does not make the final legal judgment on whether, or how much, special benefit or contribution applies, or what should be done within the ten-year deadline in a given case, nor does it guarantee that conclusion. The basis of estate division is set by Civil Code Article 904-3, and the grace for inheritances before the effective date is set by the supplementary provisions of Act No. 24 of 2021. Investigation of inheritance relationships and property and drafting the division agreement by the agreement of all heirs are handled by the administrative scrivener of the Yotsuba group as an independent business; mediation and adjudication where talks break down, and legal judgment including deadline management, are by a lawyer; registration of inheritance is by a judicial scrivener; inheritance-tax filing and property valuation are by a tax accountant; and the sale and use of inherited real estate is by Yotsuba Real Estate Co., Ltd., a separate business, 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.