Costs and duration of reversion of inherited land to the national treasury: review fee, burden charge and the standard processing period of eight months

In short: reversion of inherited land to the national treasury involves two stages of costs: a review fee at application and a burden charge after approval. The review fee is 14,000 yen per parcel. The burden charge is 200,000 yen as a basis, but may exceed 200,000 yen for certain residential or agricultural land in an urbanisation promotion area, forest and other land depending on the area. The standard processing period for examination after an application for approval is stated as eight months, but may exceed eight months depending on the application content, on-site inspection, land conditions, correction and other matters. After approval, the burden charge must be paid within 30 days from the day after the notice of the burden charge arrives, and ownership of the land reverts to the national treasury at the time of payment. The individual processing period, burden charge and result are decided by the Legal Affairs Bureau, and our office does not guarantee them.

Costs consist of two stages: the review fee and the burden charge

The costs of reversion to the national treasury are broadly divided into the following two.

Stage	Cost	Timing of payment
At application	Review fee	Paid by affixing a revenue stamp to the application
After approval	Burden charge	Within 30 days from the day after the notice of the burden charge arrives

In addition, costs such as fees for obtaining family registers, postage, fees for document preparation by an administrative scrivener or another professional, and fees for survey and measurement by a land and house investigator may arise depending on the case.

The review fee is 14,000 yen per parcel

The review fee is 14,000 yen per parcel of land. It is paid by affixing a revenue stamp to the application.

The review fee is not refunded even if the application is withdrawn, rejected or not approved. There is no reduction of the review fee even if several parcels are applied for together.

For example, if ten parcels are applied for, the review fee is 14,000 yen × 10 = 140,000 yen. However, this is only the review fee and does not include the burden charge or other costs.

The burden charge is 200,000 yen as a basis, but may increase depending on the type and area of land

The burden charge is 200,000 yen as a basis. However, certain residential land in an urbanisation promotion area, certain agricultural land in an urbanisation promotion area, forest and other land may exceed 200,000 yen depending on the area.

The burden charge is calculated in consideration of the standard management costs for ten years, by type of state-owned land, for the land that the national government will manage. It is not the case that "any land costs 200,000 yen".

The area is based on the registered land area

When the burden charge is calculated according to area, the area used is the registered land area under the Ministry of Justice Q&A. It is not an area measured visually from the current state.

If the current area differs from the registered area, the Ministry of Justice Q&A states that, in principle, registration of area correction or area change should be made before approval. In that case, additional costs and preparation time for survey, measurement and registration of description may arise. For survey, measurement and registration of description, consult a land and house investigator.

Multiple adjacent parcels may be combined for the burden charge

If two or more adjacent parcels are of the same type, there is a special rule that, upon a request, they are regarded as one parcel and the burden charge is calculated. The special rule is not automatically applied.

The request may be made from the time of submitting the approval application until approval.

Do not confuse the following.

• Review fee → 14,000 yen per parcel remains unchanged
• Burden charge → a special rule for combined calculation exists for certain adjacent parcels
• In the area-proportional type, the areas of the target parcels are added together

Do not assert the "total cost"

The main system costs are the review fee and the burden charge. Apart from these, the following costs may arise depending on the case.

• Fees for obtaining family registers and the like
• Fees for obtaining a seal certificate and the like
• Postage
• Fees for document preparation by an administrative scrivener or another professional
• Fees for survey and measurement by a land and house investigator
• Costs to arrange the condition of the land to satisfy the application requirements

It cannot be said that "the total will certainly be 234,000 yen". Survey or demolition is not required in every case.

Consider the period in three stages

The period for reversion to the national treasury can be divided into the following three stages.

A. Before application

Prior consultation, confirmation of the land, boundary and rights, collection of materials, and preparation of the application and attached materials are carried out. The required period differs by case. Prior consultation is recommended, but there is no statutory deadline from consultation to application.

B. After application

The standard processing period for examination after an application for approval is eight months. This is a guide to the ordinary examination period. Document examination and, as necessary, on-site inspection are carried out.

However, it may exceed eight months depending on the application content, on-site inspection, weather, land conditions, correction and other matters. The system does not automatically approve after eight months. Some Legal Affairs Bureaus state that the period required for correction of an application is not included in the standard processing period.

C. After approval

The approval notice and the notice of payment of the burden charge arrive. The burden charge must be paid within 30 days from the day after the notice of the burden charge arrives. At the time the burden charge is paid, ownership of the land reverts to the national treasury.

It is not the case that "it will certainly finish in eight months" or "the land will certainly revert eight months after application".

The applicant manages the land even during and after the examination

Even after the application and after the approval notice, until the burden charge is paid, ownership of the land remains with the applicant. During that period, the applicant manages the land, including cutting grass and similar work.

It is not the case that "an application releases the applicant from the management obligation".

What happens if the burden charge is not paid?

If the burden charge is not paid within 30 days from the day after the notice of the burden charge arrives, the approval lapses.

To seek reversion of the same land again, the applicant must apply again from the beginning. In that case, the previous review fee is not refunded. Ownership of the land does not move to the national government at the time of the approval notice, but at the time the burden charge is paid.

What an administrative scrivener can and cannot do

The applicant is the person concerned or a statutory agent. The entire application procedure cannot be delegated to a voluntary agent.

The professionals who can prepare the application and attached documents as a business are attorneys, judicial scriveners and administrative scriveners. Yotsuba Administrative Scrivener Office prepares the application and attached documents in the applicant's own name and collects and organises the required materials.

The office does not guarantee the time of approval, shortening of the processing period, the amount of the burden charge or the result of approval.

How the work of specialists is divided

• Preparation of the reversion application and related documents → an administrative scrivener, judicial scrivener or attorney
• Inheritance registration → a judicial scrivener or attorney
• Investigation and survey of parcel boundaries, registration of description and similar matters → a land and house investigator
• Individual legal disputes → an attorney
• Tax → a tax accountant
• Sale appraisal and brokerage → Yotsuba Real Estate Co., Ltd.

Yotsuba Administrative Scrivener Office and Yotsuba Real Estate Co., Ltd. handle their work under separate businesses and separate contracts. Our office receives no referral fee.

Also confirm in advance which land can or cannot revert to the national treasury

For details on who can use the system, joint application by all co-owners, grounds for rejection, grounds for non-approval and land with a building, see The system for reversion of inherited land to the national treasury and renunciation of inheritance.

For estate investigation, see Investigating the inherited estate and preparing an inventory of assets; for inheritance procedure deadlines, see A guide to inheritance procedure deadlines; and for inheritance registration, see How to proceed with inheritance registration. 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. How many months does reversion take from application?
A. The standard processing period for examination after an application for approval is stated as eight months. However, it may exceed eight months depending on the application content, on-site inspection, weather, land conditions, correction and other matters.

Q. Will reversion certainly be completed in eight months?
A. It will not certainly finish in eight months. After approval, the burden charge must be paid within 30 days from the notice, and reversion occurs at the time of payment.

Q. How much is the review fee for ten parcels?
A. The review fee is 14,000 yen per parcel, so 140,000 yen for ten parcels. There is no reduction for several parcels. This is only the review fee.

Q. Is the burden charge always 200,000 yen?
A. 200,000 yen is the basis, but certain residential or agricultural land in an urbanisation promotion area, forest and other land may exceed 200,000 yen depending on the area.

Q. Can the burden charge be combined for several adjacent parcels?
A. If two or more adjacent parcels are of the same type, a request may regard them as one parcel and calculate the burden charge. The special rule is not automatic; the request is made from submission of the approval application until approval. The review fee remains 14,000 yen per parcel.

Q. Must I manage the land, such as cutting grass, during the application?
A. Even after the application and after the approval notice, until the burden charge is paid, ownership of the land remains with the applicant, and the applicant manages the land, including cutting grass and similar work.

Q. What happens if the burden charge is not paid within 30 days after approval?
A. The approval lapses. To seek reversion again, the applicant must apply again from the beginning. The previous review fee is not refunded.

Q. After reversion, will fixed asset tax always cease in the following year?
A. Fixed asset tax is borne by the owner on the fixed asset tax ledger as of 1 January. If the land reverts at the end of the year and registration in the national government's name is made in January of the following year, the former owner may bear the following year's tax. Confirm individual tax treatment with the municipality or other authority.

Sources (Primary Information)

• Ministry of Justice, "Overview of the system for reversion of inherited land to the national treasury"
• Ministry of Justice, "Q&A on the system for reversion of inherited land to the national treasury"
• Ministry of Justice, "Burden charge under the system for reversion of inherited land to the national treasury"
• Ministry of Justice, "Consultation under the system for reversion of inherited land to the national treasury"
• Tokyo Legal Affairs Bureau, "System for reversion of inherited land to the national treasury" (standard processing period of eight months)
• Act on Reversion of Ownership of Land Acquired by Inheritance and Other Grounds to the National Treasury
• Order for Enforcement of the Act on Reversion of Ownership of Land Acquired by Inheritance and Other Grounds to the National Treasury

This article is general information and does not guarantee the processing period, burden charge, approval or total cost of any individual reversion application. The final approval or non-approval and cost calculation of a reversion application are made by the Legal Affairs Bureau. Preparation of the reversion application and related documents is handled by an administrative scrivener, judicial scrivener or attorney; inheritance registration by a judicial scrivener or attorney; survey and measurement of parcel boundaries and registration of description by a land and house investigator; individual legal disputes by an attorney; tax by a tax accountant; and sale 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.