A guide to inheritance procedure deadlines: three months, four months, ten months, three years and ten years

In short: inheritance procedures involve several deadlines, including renunciation or qualified acceptance, the final income tax return for the deceased, inheritance tax, inheritance registration and a claim for the legally reserved portion. However, the starting points differ, so the deadlines cannot simply be summarised as a fixed number of months from the date of death. An administrative scrivener collects family registers, investigates the heirs, organises the inheritance relationship, investigates the estate, prepares an inventory of assets, prepares an estate division agreement based on agreed content, and prepares wills and related administrative-scrivener documents. Individual legal judgements on starting points, loss of rights and completion of limitation periods are handled by an attorney; tax by a tax accountant; and inheritance registration by a judicial scrivener.

Are there multiple deadlines in inheritance procedures? Start with a quick-reference table

The starting points of inheritance-procedure deadlines differ by system. The main ones are summarised below.

Deadline	Procedure	Main starting point
3 months	Renunciation of inheritance or qualified acceptance	When the heir became aware that inheritance had commenced for him or her
4 months	Final income tax return for the deceased	The day after the heir became aware of the commencement of inheritance
10 months	Inheritance tax filing and payment	The day after the heir became aware of the commencement of inheritance
1 year	Claim for the legally reserved portion (short period)	When the heir became aware of the commencement of inheritance and of the gift or testamentary gift infringing the legally reserved portion
3 years	Inheritance registration (basic obligation)	When the heir became aware of the commencement of inheritance and of acquiring ownership of the real estate
3 years	Inheritance registration (additional obligation after estate division)	The date the estate division came into effect
10 years	The 10-year rule for estate division	Ten years from the commencement of inheritance (subject to transitional measures)
10 years	Claim for the legally reserved portion (long period)	The commencement of inheritance

None of these can necessarily be counted simply from the date of death. Each system is explained separately below.

Three months: the period for renunciation and qualified acceptance

The period for an application for renunciation of inheritance or qualified acceptance is, in principle, three months from when the heir became aware that inheritance had commenced for him or her (Civil Code, Article 915, paragraph 1). This does not always coincide with the date the heir learned of the death.

If the heir cannot decide within three months even after investigating the assets and debts, there is a system to petition the Family Court for an extension of the period for consideration. If renunciation or qualified acceptance is being considered, consult a specialist early while investigating the estate.

This article only organises general information about deadlines; it does not decide whether renunciation or qualified acceptance should be used. Individual legal judgement and dispute handling are handled by an attorney, and preparation of documents to be filed with the Family Court is handled by a judicial scrivener or an attorney. An administrative scrivener does not prepare a statement of renunciation of inheritance.

Four months: the final income tax return for the deceased (filing and payment)

If a final income tax return is required for the deceased, the heir must, in principle, file and pay it within four months from the day after the heir became aware of the commencement of inheritance (National Tax Agency, "No.2022 Final income tax return of a deceased person").

Whether a final return for the deceased is necessary and the amount of tax are tax judgements. Tax judgement and filing are handled by a tax accountant.

Ten months: inheritance tax filing and payment

Inheritance tax must, in principle, be filed and paid within ten months from the day after the heir became aware of the commencement of inheritance (Inheritance Tax Act, Articles 27 and 33).

Even if estate division has not been completed, the inheritance-tax filing deadline is not automatically extended. The filing deadline and the completion of estate division are separate matters. Tax judgement and filing are handled by a tax accountant.

Three years: inheritance-registration deadlines and transitional measures

The basic obligation of inheritance registration is to apply within three years from the day the heir became aware that inheritance had commenced for him or her and that he or she acquired ownership of the real estate (Real Property Registration Act, Article 76-2, paragraph 1).

An heir who acquires real estate through estate division must apply for registration reflecting that division within three years from the date the estate division came into effect (paragraph 2 of the same Article).

Inheritances that commenced before 1 April 2024 are also subject to the inheritance-registration obligation. For unregistered cases in which the heir already knew of the acquisition of the real estate at the time the system took effect, the application must in principle be made by 31 March 2027. If the heir became aware of the acquisition on or after 1 April 2024, the period is in principle three years from that date.

If estate division cannot be completed in time, declaration registration by an heir is available as a simplified way to perform the obligation. Declaration registration by an heir is a system to perform the basic inheritance-registration obligation in a simplified manner by declaring that inheritance has commenced for the registered holder and that the declarant is that person's heir. It is not a system to confirm all statutory heirs and their statutory shares and register ownership, nor is it ordinary inheritance registration that publicly discloses the rights over the real estate. The additional registration obligation after estate division cannot be performed by declaration registration by an heir.

When asking a specialist to apply for inheritance registration on the heir's behalf, the application is handled by a judicial scrivener.

Ten years: the 10-year rule for estate division (note the specific shares)

For estate division more than ten years after the commencement of inheritance, the provisions on specific shares reflecting special benefits and contributions are in principle no longer applied (Civil Code, Article 904-3).

This does not mean that estate division can no longer be carried out at all after ten years. Nor does it mean that the estate must then be divided according to the statutory shares in every case. There are statutory exceptions, including cases in which a petition for estate division was filed with the Family Court within ten years.

Transitional measures apply to inheritances that commenced before 1 April 2023. In principle, the later of "ten years from the commencement of inheritance" and "five years from the enforcement of the amendment on 1 April 2023" is the standard; therefore, for older inheritances, 1 April 2028 may become important. However, this does not mean that estate division can no longer be carried out at all after 1 April 2028. Please ask an attorney about the application to individual cases.

One year and ten years: the periods for a claim for the legally reserved portion

A claim for the legally reserved portion has the following two periods (Civil Code, Article 1048).

• Short period: one year from when the heir became aware of the commencement of inheritance and of the gift or testamentary gift infringing the legally reserved portion
• Long period: ten years from the commencement of inheritance

The specific starting point, whether a legally reserved portion exists, the method of claim and limitation-period handling are handled by an attorney.

What happens when a deadline passes?

The effect of missing a deadline differs by system. It cannot be said uniformly that "the act becomes invalid after the deadline" or that "a fine is always imposed".

For inheritance registration, the Ministry of Justice has announced that a person who violates the obligation without a legitimate reason may be subject to a non-criminal fine of not more than 100,000 yen. For tax matters, this article does not go into details such as delinquent tax; please consult a tax accountant.

What an administrative scrivener can and cannot do

An administrative scrivener collects family registers, investigates the heirs, organises the inheritance relationship, investigates the estate, prepares an inventory of assets, prepares an estate division agreement based on agreed content, and prepares wills and related administrative-scrivener documents. The scrivener can also organise a list of deadlines and general information.

Individual legal judgements on starting points, loss of rights and completion of limitation periods are handled by an attorney; the final income tax return for the deceased and inheritance tax by a tax accountant; inheritance registration by a judicial scrivener; and the sale appraisal and brokerage of real estate by a licensed real estate brokerage (Yotsuba Real Estate). Each is an independent business under a separate contract, and our office receives no referral fee.

How to proceed in Bunkyo while keeping the deadlines in mind

Yotsuba Administrative Scrivener Office (Kohinata, Bunkyo, about five minutes' walk from Myogadani Station) guides you in stages from family-register collection and heir investigation to estate investigation, an estate division agreement and the drafting of a will. For the heir investigation, see Where to start with an inheritance; for estate investigation, see Investigating the inherited estate and preparing an inventory of assets; for estate division, see Can you prepare an estate division agreement yourself?; and for wills, see Holograph wills vs notarised wills.

For the range of heirs and statutory shares, see Statutory heirs and statutory shares; for the system that can be used instead of a set of family registers, see What is the certified list of statutory heirs?; and for overseas or foreign-national heirs, see Inheritance when an heir lives overseas or is a foreign national.

For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for the whole picture, see Inheritance, Wills and Trusts. For the sale and management of inherited real estate, see Complete Guide to Inherited Real Estate (Yotsuba Real Estate). Yotsuba Real Estate Co., Ltd. handles this as a separate business under a separate contract from Yotsuba Administrative Scrivener Office.

FAQ

Q. Can the inheritance-procedure deadlines be counted uniformly from the date of death?
A. They cannot be calculated uniformly. Renunciation and qualified acceptance are three months from when the heir became aware of the commencement of inheritance; the final income tax return for the deceased and inheritance tax are four and ten months from the day after that awareness; and inheritance registration is three years from the day the heir became aware of acquiring the real estate or from the date the estate division came into effect. The starting points differ by system.

Q. I am considering renouncing the inheritance. What should I do if I cannot decide within three months?
A. There is a system to petition the Family Court for an extension of the period for consideration. Please consult an attorney, a judicial scrivener or another specialist early while investigating the assets and debts. Our office does not prepare a statement of renunciation of inheritance.

Q. If estate division has not been completed, is the inheritance-tax filing deadline extended?
A. Even if estate division has not been completed, the inheritance-tax filing deadline is not automatically extended. Please consult a tax accountant for tax judgement and filing.

Q. What happens if three years pass without inheritance registration?
A. A person who violates the obligation without a legitimate reason may be subject to a non-criminal fine of not more than 100,000 yen. For inheritances that commenced before 1 April 2024, unregistered cases in which the heir already knew of the acquisition are in principle subject to the important deadline of 31 March 2027. If you ask a specialist to apply on your behalf, please consult a judicial scrivener.

Q. Does estate division become impossible more than ten years after the commencement of inheritance?
A. This article does not state that estate division can no longer be carried out at all after ten years. Civil Code, Article 904-3 provides that, in estate division after ten years, the provisions on specific shares reflecting special benefits and contributions are in principle no longer applied. Please ask an attorney about the application to individual cases.

Sources (primary information)

• Civil Code, Article 915 (period for renunciation of inheritance and qualified acceptance)
• Civil Code, Article 904-3 (estate division after ten years from the commencement of inheritance)
• Civil Code, Article 1048 (period for a claim for the legally reserved portion)
• Inheritance Tax Act, Article 27 (inheritance-tax filing deadline)
• Inheritance Tax Act, Article 33 (payment of inheritance tax)
• National Tax Agency, "No.2022 Final income tax return of a deceased person"
• National Tax Agency, "No.4205 Inheritance tax filing and payment"
• Ministry of Justice, "Inheritance registration has become mandatory"
• Ministry of Justice, "Notice on declaration registration by an heir"
• Courts, "Statement of renunciation of inheritance"

This article is general information and does not guarantee individual starting points, loss of rights, completion of limitation periods, eligibility for renunciation or qualified acceptance, tax filing or inheritance-registration obligations. Individual legal judgement and dispute handling are handled by an attorney; tax by a tax accountant; inheritance registration by a judicial scrivener; and the sale appraisal and brokerage of real estate by a licensed real estate brokerage, 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 Jōji Uramatsu, administrative scrivener and licensed real estate broker.