Are graves and Buddhist altars subject to division of the estate? How the ritual successor is decided and how to write the agreement

Ritual property such as graves, Buddhist altars and memorial tablets is treated differently from ordinary inherited property and is not subject to division of the estate. This article organises that ritual property is separate from inherited property, how the ritual successor is decided, how to write it into a division-of-estate agreement, the treatment of costs and reburial, and where to consult.

In short: "ritual property" (genealogical records, ritual implements and graves) such as graves, Buddhist altars and memorial tablets is treated differently from ordinary inherited property such as deposits and real estate, and is not subject to division of the estate. Rather than being divided among the heirs, it is succeeded to by the person who should preside over the ancestral rites in accordance with custom, or, if the decedent designated someone, by that person (Article 897, paragraph 1 of the Civil Code). Where the custom is unclear, the family court decides the successor (paragraph 2 of the same Article). This article is general information organising that ritual property is separate from inherited property, how the ritual successor is decided, how to write it into a division-of-estate agreement, the treatment of costs and reburial, and where to consult; it does not make any individual legal judgement.

Are graves and Buddhist altars included in inherited property?

From the time inheritance commences, an heir succeeds to all rights and duties belonging to the decedent's property (Article 896 of the Civil Code). However, genealogical records (such as family trees), ritual implements (such as Buddhist altars, memorial tablets and household shrines) and graves (such as headstones and rights to use a burial plot) are, by Article 897 of the Civil Code, succeeded to by the person who should preside over the ancestral rites, notwithstanding that principle. In other words, ritual property is succeeded to separately from the inherited property that is subject to division of the estate, and is not something the heirs share out among themselves.

Category	Examples	Manner of succession
Ordinary inherited property	Deposits, real estate, securities, etc.	Subject to division of the estate; divided by agreement among heirs, etc.
Ritual property	Genealogical records, ritual implements (altars, tablets), graves (headstones, burial-plot use rights)	Outside division of the estate; succeeded to by the ritual presider

Because ritual property is separate from the inherited property subject to division of the estate, it is in principle not subject to inheritance tax either (though individual judgements on valuation and taxation are the domain of a certified public tax accountant). For organising the overall picture of the property, see also Can you prepare a division-of-estate agreement yourself?.

How is the ritual successor decided?

Article 897 of the Civil Code sets out the order in which the ritual successor is decided, as follows.

Order	Method	Basis
(1) Designation by the decedent	The person designated by the decedent during life or by will	Proviso to Article 897, paragraph 1
(2) Custom	If there is no designation, the person who should preside over the ancestral rites in accordance with local custom	Main text of Article 897, paragraph 1
(3) Designation by the family court	Where the custom is unclear, the family court decides	Article 897, paragraph 2

The method of designation is not limited to a will; it may be in writing or oral, but to avoid later disputes it is desirable to make it clear in writing. The ritual successor need not be an heir, and it is said that a person who is not an heir or not even a relative may be designated. Where the family court decides, it is said to judge comprehensively from the status and life relationship with the decedent, the intent and capacity to succeed, the history of managing the ritual implements, and so on.

How do you write the treatment of the rites into a division-of-estate agreement?

Although ritual property is outside division of the estate, to align the heirs' understanding, the ritual presider may be recorded for confirmation in the division-of-estate agreement. The approach to the wording is as follows.

Place a clause such as "the ritual presider of the decedent 〇〇 (the successor to the genealogical records, ritual implements and grave) is determined (confirmed) to be heir △△"
Because the right to use a burial plot (perpetual use right) follows the rules of each cemetery, a separate procedure to change the name with the cemetery park or temple may be required
Where the ownership of the site is at issue, or where the name of land registered as real estate is to be changed, the inheritance registration is the work of a judicial scrivener

The preparation of the division-of-estate agreement itself can be supported within the scope of administrative-scrivener work. For the wording, see Can you prepare a division-of-estate agreement yourself?; for the flow of changing the name of real estate (inheritance registration), see The flow of inheritance registration.

To what extent does the successor bear costs and reburial?

Even if you become the ritual successor, a legal duty to bear the cemetery management fees or the costs of memorial services does not automatically arise; how these are shared depends on discussions among relatives. The ritual successor may bear them alone, or the heirs may share them in practice.

When relocating a grave (reburial), the Act on Graveyards and Burial (Graveyard and Burial Act) requires the permission for reburial of the mayor of the municipality where the cremated remains are currently interred (Article 5 of that Act). When the mayor grants permission, they issue a reburial permit (Article 8 of that Act). Reburial requires procedures and documents for both the current and the destination cemetery, and at a temple cemetery discussions over leaving the parish may arise. The application procedure for a reburial permit is carried out in accordance with the municipality's guidance.

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Who do you consult when it cannot be decided?

When relatives cannot reach agreement over the successor, you can ask the family court to designate the ritual successor (the successor to the ownership of ritual implements, etc.). This is an adjudication or mediation case for "designation of the successor to the ownership of ritual implements, etc." under Article 190 of the Domestic Relations Case Procedure Act (item 11 of Appended Table 2), filed with the family court that has jurisdiction over the place where inheritance commenced. The filing fee is an 800-yen revenue stamp. If you are dissatisfied with the adjudication, you may lodge an immediate appeal.

Because rites tend to lead to emotional conflict, proxy negotiation, mediation and adjudication where there is a dispute are the work of a lawyer. Our office supports, as administrative-scrivener work, the preparation of a division-of-estate agreement within the scope where there is no dispute, and the organisation of the facts.

Yotsuba Administrative Scrivener Office is a separate business from Yotsuba Real Estate Co., Ltd. The preparation of the division-of-estate agreement is handled by an administrative scrivener; the inheritance registration of a cemetery or site by a judicial scrivener; the valuation and filing of inheritance tax by a certified public tax accountant; and negotiation, mediation and adjudication where there is a dispute among relatives by a lawyer, each as an independent business under a separate contract. Our office receives no referral fee. For consultations on inheriting and selling real estate, go to The window for inheriting and selling real estate. For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for our inheritance services, see Inheritance Procedure Support.

FAQ

Q. Can the heirs divide or sell a grave or Buddhist altar?
A. Ritual property such as genealogical records, ritual implements and graves is succeeded to separately from the inherited property subject to division of the estate (Article 897 of the Civil Code). It is not shared out among all the heirs; in principle, one person who should preside over the rites succeeds to it. Whether and how it may be disposed of also depends on the nature of the ritual property and the rules of the cemetery or temple, so please confirm individual judgements with a qualified professional.

Q. Must the ritual successor be the eldest son?
A. No. Article 897 of the Civil Code first looks to the decedent's designation and then to custom, and is not limited to the eldest son. The ritual successor need not be an heir, and it is said that a person who is not an heir or not even a relative may be designated. Where there is no designation and the custom is also unclear, the family court decides.

Q. What procedure is needed to move a grave to another location?
A. Reburial requires the permission for reburial of the mayor of the municipality where the cremated remains are currently interred (Article 5 of the Act on Graveyards and Burial). When the mayor grants permission, they issue a reburial permit (Article 8 of that Act). Procedures and documents for both the current cemetery and the destination are required, and at a temple cemetery discussions over leaving the parish may arise.

Q. Where should I consult when the successor cannot be decided?
A. When relatives cannot reach agreement, you can file for the family court to designate the successor to the ownership of ritual implements, etc. (Article 190 of the Domestic Relations Case Procedure Act). The filing fee is an 800-yen revenue stamp. Proxy negotiation, mediation and adjudication where there is a dispute are the work of a lawyer, and a lawyer contracts with you separately as an independent business from our office.

Sources (Primary Information)

e-Gov Law Search, "Civil Code" (Act No. 89 of 1896), Articles 896 and 897 (accessed 2026-09-12)
e-Gov Law Search, "Domestic Relations Case Procedure Act" (Act No. 52 of 2011), Article 190 and item 11 of Appended Table 2 (designation of the successor to the ownership of ritual implements, etc.) (accessed 2026-09-12)
e-Gov Law Search, "Act on Graveyards and Burial" (Act No. 48 of 1948), Articles 5 and 8 (accessed 2026-09-12)
Courts of Japan, guidance on filing for "mediation/adjudication for designation of the successor to the ownership of ritual implements, etc." (accessed 2026-09-12)

This article is general information and does not guarantee any individual judgement of the ritual successor, the scope of ritual property, whether reburial is possible, or the valuation and taxation of inheritance tax. The preparation of the division-of-estate agreement is handled by an administrative scrivener; the inheritance registration of a cemetery or site by a judicial scrivener; the valuation and filing of inheritance tax by a certified public tax accountant; and negotiation, mediation and adjudication where there is a dispute among relatives by a lawyer, each as an independent business under a separate contract. 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.