A checklist of what to do when an inheritance occurs: deadlines, change of title, cancellation and notification in order

In short: inheritance procedures are divided into administrative procedures after death and procedures for the inherited estate. The first things to check are the deadline and whether renunciation or qualified acceptance is being considered. Disposal of all or part of the inherited assets may raise the issue of statutory unconditional acceptance. Then proceed to family registers and heir investigation, the existence of a will, investigation of assets and debts, estate division, change of title and tax. Yotsuba Administrative Scrivener Office collects family registers, investigates heirs, investigates the estate, prepares an inventory of assets and prepares an estate division agreement based on agreed content. Inheritance registration, tax and disputes are the domain of each specialist.

Initial checklist

First, confirm the whole picture of inheritance procedures.

• Death notification and administrative procedures
• Whether renunciation or qualified acceptance is being considered
• Family registers and heirs
• Will
• Assets and debts
• Bank, insurance and securities
• Estate division
• Real estate and vehicles
• Final income tax return for the deceased and inheritance tax
• Public utilities, telecommunications and digital matters

Each item is explained in detail below.

Important caution: if renunciation or qualified acceptance is being considered

If renunciation or qualified acceptance is being considered, confirm before casually disposing of assets.

Disposal of all or part of the inherited assets may raise the issue of statutory unconditional acceptance. Examples include withdrawal of the deceased's deposits, sale or disposal of inherited assets, disposal of property rights and cancellation of a contract involving receipt of a refund.

However, not every cancellation of a public utility, telecommunications or subscription service necessarily constitutes statutory unconditional acceptance. Consult an attorney for individual judgement. For the basics of renunciation and qualified acceptance, see What to know before considering renunciation or qualified acceptance.

First check the deadlines

The main deadlines of inheritance procedures are organised below.

Procedure	Deadline and starting point
Death notification	Within seven days from the day the death became known
Renunciation or qualified acceptance	In principle, three months from when the heir became aware that inheritance had commenced for him or her
Final income tax return for the deceased and payment	If required, within four months from the day after becoming aware of the commencement of inheritance
Inheritance tax return and payment	If required, within ten months from the day after becoming aware of the commencement of inheritance
Inheritance registration	In principle, within three years from the day the heir became aware that inheritance had commenced for him or her and that he or she had acquired ownership of the real estate

For details, see A guide to inheritance procedure deadlines and How to proceed with inheritance registration.

Separate administrative procedures after death from procedures for the inherited estate

Inheritance procedures are divided into the following two.

Administrative procedures after death

• Death notification
• Health insurance
• Long-term care insurance
• Pension
• Administrative benefits

Procedures for the inherited estate

• Family registers
• Will
• Assets and debts
• Estate division
• Deposits
• Securities
• Real estate
• Vehicles
• Tax

Administrative procedures and asset, legal and tax procedures differ in their contact points and deadlines.

Bunkyo's "Okuyami Handbook" and "Okuyami Corner"

Bunkyo has an "Okuyami Handbook" and an "Okuyami Corner". They can be used as guidance for procedures inside and outside the ward office after submitting the death notification.

The Okuyami Corner requires a reservation. Bunkyo guides reservations about two weeks after submitting the death notification. Ward office administrative procedures are separate from inheritance asset, registration, tax and dispute procedures.

Collection of family registers and heir investigation

To identify the heirs, collect family registers, investigate the heirs and organise the inheritance relationship. For the procedure, see Where to start with an inheritance?.

Confirm the existence of a will

Before cancelling assets or dividing the estate, confirm whether a will exists. If there is a will, confirm its type and whether probate is required.

If there is a will requiring probate, confirm the Family Court procedure first. For details, see What to do when a will is found. Judgement of the validity of a will is the domain of an attorney.

Investigate assets and debts

Organise clues about deposits, securities, real estate, insurance, vehicles, loans, guarantees, unpaid amounts and other assets. One document does not reveal all assets and debts.

For details, see Investigating the inherited estate and preparing an inventory of assets.

Bank account procedures

For inheritance procedures for deposits after death, apply to each financial institution. The required documents differ depending on the existence of a will, the existence of an estate division agreement, and whether there is conciliation or adjudication, and they also differ by financial institution. They cannot be a uniform list.

Do not encourage casually disposing of the deceased's deposits while renunciation is being considered.

Life insurance, securities and other procedures

For life insurance, notify the insurance company of the death and confirm the contract and beneficiary.

For securities, contact the securities company and confirm the procedures for transfer or sale by inheritance. The required documents differ by company and contract. They cannot be a uniform list. Confirm tax treatment with a tax accountant.

Pension procedures

If the My Number is recorded with the Japan Pension Service, the notification of death of the pension recipient may in principle be omitted.

However, if there is a surviving family member who can receive unpaid pension, confirm the procedure for claiming unpaid pension and unpaid benefits. "No death notification required" does not mean "no pension procedures at all are required".

Vehicle procedures

If the owner on the vehicle inspection certificate changes by inheritance, transfer registration is required. For registered vehicles, the Road Transport Vehicle Act, Article 13 provides for transfer registration within 15 days from the change of owner.

However, the specific timing and required documents for inheritance are confirmed according to the composition of heirs and estate division. An administrative scrivener can act as an agent for vehicle registration application. Transfer registration by inheritance is not covered by the one-stop service, if relevant. Light vehicles and other vehicles are handled separately.

Real estate procedures

Inheritance registration can be applied for by the heir personally. However, registration agency and preparation of a registration application upon request are the work of a judicial scrivener or an attorney.

For details, see How to proceed with inheritance registration. For the transitional deadline of 31 March 2027, see also Articles 10 and 8.

Tax procedures

The final income tax return for the deceased is required within four months if necessary, and inheritance tax within ten months if necessary. For whether an inheritance tax return is required, see Is an inheritance tax return required?.

Tax consultation, tax valuation, preparation of the return and tax agency work are the domain of a tax accountant. This is different from a person preparing and filing their own return.

Public utilities, telecommunications, subscriptions and digital matters

Cancellation and succession procedures differ by contracting company. Do not set a uniform deadline of "within a certain number of days from death".

If there are legal issues such as whether something is an inherited asset, unpaid amounts or digital assets, confirm individually. Be careful about disposal while renunciation is being considered.

Options for inherited real estate

For inherited real estate, consider holding, sale, rental and other options.

For inherited land, if certain requirements are met, the system for reversion of inherited land to the national treasury is also an option. Land with a building cannot in principle be applied for.

• Reversion system → The system for reversion of inherited land to the national treasury and renunciation of inheritance
• Sale and management → Complete Guide to Inherited Real Estate (Yotsuba Real Estate)

Yotsuba Real Estate Co., Ltd. handles its work under a separate business and separate contract from Yotsuba Administrative Scrivener Office. Our office receives no referral fee.

Quick reference table of specialists

Procedure	Main person
Administrative procedures after death	Municipality or other authority
Family registers and heir investigation	The person concerned / an administrative scrivener or another specialist
Estate investigation and inventory of assets	The person concerned / an administrative scrivener or another specialist
Estate division agreement	The person concerned / an administrative scrivener or another specialist (based on agreed content)
Individual legal judgement such as renunciation	An attorney
Family Court procedure	The person concerned / a judicial scrivener or attorney
Real estate registration	The person concerned / a judicial scrivener or attorney
Vehicle registration	The person concerned / an administrative scrivener or another specialist
Final income tax return for the deceased and inheritance tax	The person concerned / a tax accountant
Disputes and the legally reserved portion	An attorney
Real estate appraisal and brokerage	A licensed real estate brokerage (Yotsuba Real Estate Co., Ltd.)

If asking a specialist to prepare documents to be filed with the Family Court, use a judicial scrivener or an attorney. Individual legal judgement, representation and disputes are an attorney.

How to proceed with inheritance procedures in Bunkyo

Yotsuba Administrative Scrivener Office (Kohinata, Bunkyo, about five minutes' walk from Myogadani Station) guides you in stages through family register collection and heir investigation, estate investigation and an inventory of assets, preparation of an estate division agreement based on agreed content, and organisation of will-related materials.

For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for the whole picture, see Inheritance, Wills and Trusts.

FAQ

Q. Where should I start inheritance procedures?
A. First check whether renunciation or qualified acceptance is being considered and whether there are procedures with deadlines. Then proceed to family registers and heir investigation, the existence of a will, and investigation of assets and debts.

Q. May I close a bank account immediately?
A. Apply to each financial institution. If renunciation or qualified acceptance is being considered, consult an attorney before casually withdrawing or disposing of deposits.

Q. If I am considering renunciation, may I change titles first?
A. Disposal of all or part of the inherited assets may raise the issue of statutory unconditional acceptance. Consult an attorney before changing titles or taking other action.

Q. Do all inheritance procedures have deadlines?
A. Some procedures have deadlines and some do not. For the main deadlines, see the table in this article and A guide to inheritance procedure deadlines.

Q. Can an administrative scrivener handle all inheritance procedures?
A. An administrative scrivener handles administrative-scrivener work such as family register collection, heir investigation, estate investigation, an inventory of assets and preparation of an estate division agreement based on agreed content. Inheritance registration, tax and disputes are the domain of each specialist.

Q. Can an administrative scrivener change the title of real estate?
A. The heir can apply for inheritance registration personally, but registration agency and preparation of a registration application upon request are the work of a judicial scrivener or an attorney. Yotsuba Administrative Scrivener Office does not act as a registration agent.

Q. Can all inheritance procedures be done at the Bunkyo Ward Office?
A. The Bunkyo Ward Office mainly guides administrative procedures such as death notification. Inheritance asset, legal and tax procedures are separate.

Sources (Primary Information)

• Bunkyo City, "Death notification"
• Bunkyo City, "Okuyami Handbook"
• Bunkyo City, "Okuyami Corner"
• Courts, "Renunciation of inheritance" and "Extension of the period for consideration"
• Ministry of Justice, "Obligation of inheritance registration"
• National Tax Agency, "Final income tax return of a deceased person" and "Inheritance tax return"
• Japan Pension Service, "Death of a pension recipient" and "Unpaid pension"
• Japanese Bankers Association, "Inheritance procedures for deposits"
• Ministry of Land, Infrastructure, Transport and Tourism / Kanto District Transport Bureau, "Vehicle inheritance registration"
• Road Transport Vehicle Act, Article 13

This article is general information and does not guarantee the order, deadlines, change of title, cancellation, notification, tax, renunciation or qualified acceptance of individual inheritance procedures. Individual legal judgement and dispute handling such as renunciation and qualified acceptance are handled by an attorney; preparation of documents to be filed with the Family Court by a judicial scrivener or attorney; inheritance registration agency and preparation of a registration application by a judicial scrivener or attorney; tax by a tax accountant; and real estate appraisal and brokerage by Yotsuba Real Estate Co., Ltd., 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.