How does a gift on death differ from a will? A gift of real estate on death and the provisional registration of ownership transfer with a start date

In short: a gift on death (shiin-zoyo) is "a gift that takes effect on the donor's death," formed by the agreement of the person giving and the person receiving — a contract (Civil Code Articles 549 and 554). A will, by contrast, is a unilateral act done by the testator alone, which cannot be made except in a form prescribed by law (Article 960). For a gift on death the provisions on bequests are applied with necessary modifications so far as not contrary to its nature (Article 554), and as to revocation, Article 1022 on the revocation of a will is applied except for the part on form, so the donor can, as a rule, revoke at any time during life (Supreme Court, Second Petty Bench, judgment of 25 May 1972). That said, where a gift on death carries a burden and the donee has performed the whole or a comparable degree of that burden, it cannot be revoked absent special circumstances (Supreme Court, Third Petty Bench, judgment of 30 April 1982). For a gift of real estate on death, unlike a bequest, you may make, during the donor's life, a "provisional registration of ownership transfer with a start date" for the donee (Real Property Registration Act Article 105, item 2). As to tax, it is subject to inheritance tax (a gift on death is treated as a "bequest" for inheritance tax), while real estate acquisition tax is charged and registration and licence tax is, as a rule, 2.0%. This article is general information and does not judge or fix the validity of an individual contract or the amount of tax. Drafting support for the gift-on-death contract is handled by the Yotsuba group's administrative scrivener as an independent business; the provisional registration with a start date and the final registration after death by a judicial scrivener; estimates of inheritance tax, real estate acquisition tax and registration and licence tax by a tax accountant; and, where a dispute such as an infringement of the legally reserved portion arises, a lawyer — each contracted separately. Sale and management of inherited real estate is handled by Yotsuba Real Estate Co., Ltd., a separate business. Our office receives no referral fee.

How does a gift on death differ from a will in how it is formed and how easily it is revoked?

The biggest difference is "decided alone, or by agreement with the other party." A will is an act done by the testator alone and, under Civil Code Article 960, cannot be made except in a form prescribed by this Act (a holographic or notarial will, etc.). A gift on death, by contrast, is a contract formed when the donor expresses an intention to give property gratuitously and the other party accepts it (Articles 549 and 554). That the other party's acceptance is required is the fundamental difference from a will.

Item	Gift on death	Will (bequest)
Nature	A contract (the other party's acceptance is required); Articles 549 and 554	A unilateral act (no acceptance needed); Article 960
Form	No special form required by law (it can be formed even orally; in practice a contract is drawn up)	Must follow a form prescribed by law (Article 960)
Revocation	During life, revocable at any time as a rule (Article 1022 applied except for the part on form; 1972 judgment)	Revocable at any time following the form of a will (Article 1022)
Basis	Civil Code Article 554 applies the provisions on bequests	Civil Code Article 960 et seq.

On revocation, the Supreme Court, Second Petty Bench, judgment of 25 May 1972 held that the revocation of a gift on death is governed by Civil Code Article 1022 on the revocation of a will, applied except for the part on form. In other words, even a gift on death exchanged in writing can, as a rule, be revoked by the donor at any time during life. The understanding that "because it is a contract, once concluded it cannot be moved" does not necessarily hold for a gift on death. As noted below, however, there is an exception where there is a burden. For the difference in the form of a will itself, see The difference between a holographic and a notarial will.

When you give real estate on death, can you make a "provisional registration of ownership transfer with a start date" during life?

You can. This is the major practical feature of a gift on death compared with a bequest. Real Property Registration Act Article 105, item 2 provides that a provisional registration may be made when preserving a claim (including one with a start date or a condition precedent) relating to the creation or transfer of a right. Because the claim for ownership transfer under a gift on death is a claim with the donor's death as its start date, you can make a "provisional registration of ownership transfer with a start date" while the donor is alive.

Comparison	Gift on death	Bequest
Provisional registration during life	Possible (provisional registration of ownership transfer with a start date; Real Property Registration Act Article 105, item 2)	As a rule not possible (no right has arisen in the beneficiary during the testator's life)
Registration after death	Final registration based on the provisional registration (as a rule, joint application of the donor's heir or executor and the donee)	Transfer registration by the beneficiary and the executor (or the heirs if none)

A provisional registration preserves priority, making it easier to perfect the final registration after the donor dies. However, the provisional registration does not itself transfer ownership; it takes effect only after the donor's death. At the time of the final registration, the cooperation of the donor's heirs may, as a rule, be needed, so stipulating an executor of the gift on death in the contract makes the procedure smoother. The application for the provisional and final registration is a judicial scrivener's work, not something an administrative scrivener represents. Because the need for registration and the attachments differ by case, confirming with a judicial scrivener while drawing up the contract is a practical key.

What about the tax on a gift on death (inheritance tax, real estate acquisition tax, registration and licence tax)?

Although a gift on death bears the word "gift," its tax treatment is not gift tax but inheritance tax. For inheritance tax, a gift on death is treated as included in a bequest, and the donee is charged inheritance tax. On the other hand, the real estate acquisition tax and the registration and licence tax that accompany acquiring real estate are treated differently from an ordinary inheritance — a point to watch.

Tax	Treatment of a gift on death	For reference: inheritance / a bequest to an heir
Inheritance tax	Taxable (included in a "bequest" for inheritance tax)	Taxable
Real estate acquisition tax	Charged (does not fall within the exemption of Local Tax Act Article 73-7, item 1)	Exempt (inheritance, comprehensive bequest, bequest to an heir)
Registration and licence tax (ownership transfer)	As a rule 2.0% (20/1,000)	0.4% (4/1,000; including a bequest to an heir)

For real estate acquisition tax, acquisition by inheritance (including a comprehensive bequest and a bequest made from the decedent to an heir) is exempt under Local Tax Act Article 73-7, item 1, but a gift on death does not fall within this "inheritance" and is charged even where the recipient is an heir. For registration and licence tax, transfer by inheritance and by a bequest to an heir is 4/1,000 (0.4%), whereas transfer by a gift on death is, as a rule, 20/1,000 (2.0%). Whether there is room for a reduction in a gift on death where the donee is an heir is an individual judgment, so confirm the estimate and the applicability of the tax with a tax accountant, and the calculation of the registration and licence tax with a judicial scrivener. The final judgment on tax is made not by general information like this article but by a qualified professional such as a tax accountant.

What happens if the donee dies first, or if there was a burden?

First, the case where the donee dies before the donor. Because the provisions on bequests are applied to a gift on death (Civil Code Article 554), where the donee dies before the donor's death, the gift on death is, as a rule, understood not to take effect (applying Article 994, paragraph 1 on bequests). The donee's heirs (for example that person's child) do not automatically take over the position. If you want to ensure the property passes to the next generation, consider putting a substitutionary provision into the contract.

Next, the case of a gift on death with a burden. There are gifts on death that impose a burden on the donee — "I will give you this real estate when I die, in return for your caring for me," for instance. The Supreme Court, Third Petty Bench, judgment of 30 April 1982 held that, for a gift on death with a burden whose performance period is set within the donor's life, where the donee has performed the whole or a comparable degree of the burden, revocation by applying Articles 1022 and 1023 is not permitted absent special circumstances.

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Situation	Default treatment
The donee dies before the donor	As a rule the gift on death does not take effect (Article 554 → applying Article 994, paragraph 1)
A gift on death without a burden	The donor can, as a rule, revoke at any time during life (1972 judgment)
With a burden, and the donee has performed the whole or a comparable degree	Not revocable absent special circumstances (1982 judgment)

In short, for a gift on death with a burden, whether the donee has actually fulfilled the promised burden is the dividing line for whether it can be revoked. How much performance restricts revocation, and whether special circumstances exist, are judged individually from the circumstances of the contract and the relationship between the burden and the value of the property, and are not decided uniformly. For the similar mechanism of a burdened bequest, see A burdened bequest and a pet trust; for the difference between a "bequeath" will and a bequest, see A specific-property succession will and a bequest.

Whom do you ask for the contract, the registration and the tax?

Because the relevant professionals are divided, the basic rule is that you contract with each separately as an independent business. The Yotsuba group's administrative scrivener handles, as an independent business, hearing your wishes, drafting the gift-on-death contract, and organising the attached materials.

Step	Who handles it (each as an independent business under a separate contract)
Drafting the gift-on-death contract and organising the required documents	Administrative scrivener (our office)
The provisional registration of ownership transfer with a start date and the final registration after death	Judicial scrivener
Estimating and filing inheritance tax, real estate acquisition tax and registration and licence tax	Tax accountant
Negotiation, mediation and litigation where a dispute such as a claim for the legally reserved portion arises	Lawyer
Sale, management and appraisal of the real estate received by gift on death	Real estate broker (Yotsuba Real Estate Co., Ltd., a separate business)

What the administrative scrivener handles is hearing your wishes, drafting the gift-on-death contract (including, as needed, a provision for an executor or a substitutionary clause), and organising the attached materials. The provisional and final registration are for a judicial scrivener, the estimate and filing of tax for a tax accountant, and, where a dispute over the legally reserved portion arises between the donee and the heirs, a lawyer. See also our services, engagement flow and fee schedule. Sale and management of inherited real estate is handled by Yotsuba Real Estate Co., Ltd., a separate business; for the real estate inheritance window, see also Inheritance General Guide. For the fees and witnesses when making it as a notarial document, Fees and witnesses for a notarial will is a useful reference. We contract with each professional as an independent business and receive no referral fee from one another.

FAQ

Q. Once I have drawn up a gift-on-death contract, can I no longer revoke it?
A. As a rule, the donor can revoke at any time during life. The Supreme Court, Second Petty Bench, judgment of 25 May 1972 held that the revocation of a gift on death is governed by Civil Code Article 1022 on the revocation of a will, applied except for the part on form, so even a gift on death exchanged in writing is, as a rule, revocable. However, where there is a burden and the donee has performed the whole or a comparable degree, it cannot be revoked absent special circumstances (judgment of 30 April 1982).

Q. I hear that a will and a gift on death differ in whether a provisional registration can be made during life.
A. That is correct. With a gift on death you can make, during the donor's life, a "provisional registration of ownership transfer with a start date" for the donee (Real Property Registration Act Article 105, item 2). With a bequest, because no right has arisen in the beneficiary during the testator's life, registration during life is, as a rule, not possible. A provisional registration helps preserve priority, but ownership passes only after the donor's death, and the application itself is a judicial scrivener's work.

Q. What tax is charged on real estate received by gift on death?
A. It is subject to inheritance tax (a gift on death is treated as a "bequest" for inheritance tax). In addition, real estate acquisition tax is charged (it is not exempt as an inheritance is; Local Tax Act Article 73-7, item 1), and the registration and licence tax on an ownership transfer is, as a rule, 2.0% (20/1,000). This can be heavier than the 0.4% for inheritance and a bequest to an heir. Confirm the estimate and filing of tax with a tax accountant and the calculation of the registration tax with a judicial scrivener.

Q. Can I ask an administrative scrivener for the gift-on-death contract? Can they also judge its validity?
A. An administrative scrivener can support drafting the gift-on-death contract and organising the required documents. However, the final judgment on whether an individual contract is valid or invalid, whether it infringes the legally reserved portion, or whether it can be revoked, is made not by general information like this article but by a qualified professional in light of the individual circumstances. The provisional and final registration are for a judicial scrivener, tax for a tax accountant, and a dispute for a lawyer — each contracted separately as an independent business.

Sources (Primary Information)

• e-Gov Law Search, "Civil Code" (Act No. 89 of 1896), Article 549 (formation of a gift — a contract by expression of intention and acceptance), Article 554 (gift on death; the provisions on bequests applied with necessary modifications so far as not contrary to its nature), Article 960 (a will cannot be made except in a form prescribed by law), Article 994, paragraph 1 (a bequest does not take effect if the beneficiary dies before the testator), Article 1022 (revocation of a will), and Article 1023 (conflict between an earlier and a later will, etc.) (accessed 2026-11-02)
• Supreme Court, Second Petty Bench, judgment of 25 May 1972, holding that the revocation of a gift on death is governed by Civil Code Article 1022 on the revocation of a will, applied except for the part on form (accessed 2026-11-02)
• Supreme Court, Third Petty Bench, judgment of 30 April 1982, holding that for a gift on death with a burden whose performance period is within the donor's life, where the donee has performed the whole or a comparable degree of the burden, revocation by applying Articles 1022 and 1023 is not permitted absent special circumstances (accessed 2026-11-02)
• e-Gov Law Search, "Real Property Registration Act" (Act No. 123 of 2004), Article 105, item 2 (a provisional registration to preserve a claim with a start date, a condition precedent, etc.) (accessed 2026-11-02)
• e-Gov Law Search, "Inheritance Tax Act" (a gift on death is included in a bequest and subject to inheritance tax), "Local Tax Act" Article 73-7, item 1 (acquisition of real estate by inheritance — including a comprehensive bequest and a bequest to an heir — is not charged real estate acquisition tax), and "Registration and Licence Tax Act," Appended Table 1, item 1, (2) (the rate for ownership transfer registration; inheritance and a bequest to an heir 4/1,000, transfer by another cause 20/1,000) (accessed 2026-11-02)

This article is general information and does not judge or fix the validity or invalidity of an individual gift-on-death contract, whether it can be revoked, the need for a provisional registration, or the amount of tax charged. Drafting the gift-on-death contract and organising the required documents are for an administrative scrivener; the provisional registration of ownership transfer with a start date and the final registration after death for a judicial scrivener; estimating and filing inheritance tax, real estate acquisition tax and registration and licence tax for a tax accountant; and negotiation, mediation and litigation where a dispute such as a claim for the legally reserved portion arises for a lawyer — each as an independent business under a separate contract. Sale and management of inherited real estate is handled by Yotsuba Real Estate Co., Ltd., a separate business, and our office receives no referral fee. The effect of an individual contract and the treatment of tax are judged, after confirming the content and circumstances, by a qualified professional where needed. Written by Joji Uramatsu, administrative scrivener and licensed real estate broker.