Property still in a grandparent's name: how to write the estate division agreement in a sequential inheritance

In short: property that has been left registered in a grandparent's name is treated as a "sequential inheritance." A sequential inheritance is a state where, after a person (the grandparent) dies, an heir (the parent) also dies before the estate division is completed, so the next inheritance overlaps. This differs from substitute inheritance (representation), where the heir dies before the decedent — the order of death is reversed and the legal meaning is different too. In principle, the current heirs in full — including the heirs who succeeded to the parent's position, an "heir who is also a decedent" — sign and seal the estate division agreement. Where the middle inheritance resolves into a single-person inheritance, registration practice allows the middle inheritance registration to be omitted and the property registered directly to the final heir in one application. This article is general information organising how to prepare the agreement in a sequential inheritance and the key points of family registers, registration and inheritance tax; it does not make individual judgements such as whether omission of the middle registration is available.

What is a sequential inheritance, and how does it differ from substitute inheritance?

A sequential inheritance and a substitute inheritance (representation) both involve multiple generations, but the "timing of the heir's death" differs.

Category	When did the death occur	Who inherits
Sequential inheritance	The parent dies "after" the grandparent's death, before the estate division is completed	The parent's heirs (the surviving spouse, children, etc.) succeed, together with the parent's position as heir
Substitute inheritance	The parent has "already died before" the grandparent's death (including disqualification and disinheritance)	The parent's child (the grandchild) inherits directly in place of the parent (Article 887, paragraph 2 of the Civil Code)

Article 896 of the Civil Code provides that an heir succeeds, from the time inheritance commences, to all rights and duties of the decedent. In a sequential inheritance, the "position as heir" that the parent succeeded to from the grandparent is, on the parent's death, passed on to the parent's heirs. By contrast, substitute inheritance is a mechanism where, because the parent died before the grandparent, the grandchild inherits directly from the grandparent, skipping over the parent. Most cases where property is left in a grandparent's name and "the parent has also already died" fall under this sequential inheritance. Fixing who the heirs are is the starting point of the procedure. For how to proceed, see Where does inheritance begin? Gathering family registers and investigating heirs.

If it is still in the grandparent's name, who signs the agreement?

In a sequential inheritance, the grandparent's estate division must still be validly concluded, and its parties are "all the currently living heirs." Where the parent, who was the grandparent's heir, has already died, the parent's heirs (the surviving spouse, children, etc.) join the grandparent's estate division by succeeding to the parent's position.

Article 898 of the Civil Code provides that where there are several heirs, the inherited property belongs to them in co-ownership, and the estate division agreement is the procedure that dissolves that co-ownership (Article 907 of the Civil Code). Accordingly, those who can hold the division discussion over the grandparent's estate are all of the grandparent's heirs and the persons who succeeded to those heirs' positions.

In the agreement, a person who succeeded to the parent's position is indicated as an heir of the "heir who is also the decedent, [parent's name]," writing the relationship and the capacity precisely. Because a discussion missing even one heir is void, the participation of all is essential. If among the heirs there is a person with dementia, a missing person, or a minor, separate procedures such as an adult guardian, an administrator of an absentee's property, or a special agent may be required. For the basics of preparing the agreement, see Can you prepare an estate division agreement yourself?.

Can the middle inheritance be written up in a single agreement?

If the content is settled, it is common in practice to record both the grandparent's inheritance and the parent's inheritance in a single estate division agreement. However, whether the registration can be consolidated into one application is a separate matter, turning on "whether the middle inheritance is a single-person inheritance."

• Where the middle inheritance becomes a single-person inheritance: registration practice provides that only where the middle inheritance is a single-person inheritance may the middle inheritance registration be omitted and the property registered directly to the final heir in a single application (Response of the Director-General of the Civil Affairs Bureau, 16 December 1955, Minji-Ko No. 2670). "Single-person inheritance" here includes not only cases where there was originally one heir, but also cases where, as a result of estate division, renunciation of inheritance, or assignment of an inheritance share, the middle acquirer became one person.
• Where the middle inheritance remains a co-inheritance: the middle inheritance cannot be omitted, and in principle you apply in order for the registration from the grandparent to the parents and then from the parent to the current heirs.

Thus the way the agreement is written and the number of registration applications are linked. Because whether omission of the middle registration is available directly affects whether the registration can be made, the agency for the registration application and registration consultation are handled by a judicial scrivener or attorney. For the practice of registration in a sequential inheritance, the precedent (30 March 2017, Ministry of Justice Minji-Ni No. 237) is also a useful reference. Yotsuba Administrative Scrivener Office supports, within the scope of administrative-scrivener work, fixing the heirs and preparing the estate division agreement and the diagram of inheritance relationships based on the content agreed upon.

How far back do the family registers need to be gathered?

In a sequential inheritance, because there are multiple decedents, the range of family registers to gather also widens.

Subject to gather	Range of family registers required
Grandparent (first decedent)	Continuous family registers from birth to death (including removed and re-created registers)
Parent (second decedent)	Continuous family registers from birth to death
Current heirs	Current family register (confirming they are alive), certificate of residence, register of family-register attachments, etc.

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The more the generations overlap, the further back you may go — to re-created registers from the Meiji and Taisho eras — and the more municipalities you request from. The wide-area issuance of family registers, which began in March 2024, may let you request linked lineal registers together at a municipality other than the registered domicile, but there are limits on the scope and on what can be obtained. Gathering family registers, investigating heirs and preparing the diagram of inheritance relationships can be entrusted to an administrative scrivener. For details, see Where does inheritance begin?.

What changes for registration and inheritance tax in a sequential inheritance?

In a sequential inheritance, both registration and tax have their own points to watch. The professionals in charge differ too.

• Duty of inheritance registration: under Article 76-2 of the Real Property Registration Act, an heir who acquires real property by inheritance has a duty to apply for inheritance registration within three years from the day of learning of the acquisition (effective 1 April 2024; inheritances that commenced in the past are also covered). Because the duty attaches to each inheritance even in a sequential inheritance, the grandparent-name property left unregistered is also covered. Failure without justifiable grounds may be subject to a non-penal fine of up to 100,000 yen. When the estate division is not soon settled, you can also use the heir-designation registration to fulfil the duty for the time being. For the whole picture of registration, see How to proceed with inheritance registration.
• Inheritance tax: for the grandparent's inheritance and the parent's inheritance, you judge the need to file and the deadline separately for each. A sequential inheritance has its own issues, such as the credit for successive inheritances, and the tax calculation and the final judgement of whether filing is required are the field of a tax accountant. For the whole picture of deadlines, see A guide to inheritance procedure deadlines.
• Division of roles: fixing the heirs and preparing the estate division agreement and the diagram of inheritance relationships are handled by Yotsuba Administrative Scrivener Office (administrative scrivener); the agency for the registration application by a judicial scrivener or attorney; inheritance tax by a tax accountant; and negotiation, mediation and adjudication where the heirs cannot agree and it turns into a dispute by an attorney.

Yotsuba Administrative Scrivener Office and Yotsuba Real Estate Co., Ltd. are separate businesses. Each field is on the premise that you contract separately with each qualified professional as an independent business, and our office receives no referral fee. The sale or use of inherited real estate is handled by the separate business Yotsuba Real Estate Co., Ltd. under a separate contract (Complete Guide to Inherited Real Estate). For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for the whole picture of inheritance work, see Inheritance, Wills and Trusts.

FAQ

Q. What is the difference between a sequential inheritance and a substitute inheritance?
A. The order of death differs. A sequential inheritance is where, after the grandparent's death, the parent also dies before the estate division is completed, and the parent's heirs succeed to that position. A substitute inheritance is where the parent died before the grandparent (before inheritance commenced) and the grandchild inherits directly in place of the parent (Article 887, paragraph 2 of the Civil Code). Most cases where the property is in the grandparent's name and the parent has also died are sequential inheritances.

Q. Who signs the estate division agreement?
A. All the current heirs. Where the parent, who was the grandparent's heir, has already died, the parent's heirs (the surviving spouse, children, etc.) join the grandparent's estate division by succeeding to the parent's position. In the agreement they are indicated as heirs of the "heir who is also the decedent, [parent's name]." If even one is missing, the discussion is void.

Q. Can I combine the grandparent's inheritance and the parent's inheritance into one agreement?
A. If the content is settled, it is common in practice to record them in a single agreement. However, whether the registration can be made in one is separate: only where the middle inheritance resolves into a single-person inheritance may the middle registration be omitted and the property registered directly to the final heir (Response of 16 December 1955, Minji-Ko No. 2670). If the middle remains a co-inheritance, the registrations are in principle required in order.

Q. How far back should I gather the family registers?
A. For the grandparent and the parent respectively, you need continuous family registers from birth to death (including removed and re-created registers), and the current heirs' registers. The more the generations overlap, the further back you go — to old re-created registers — and the more municipalities you request from. Gathering registers, investigating heirs and preparing the diagram of inheritance relationships can be entrusted to an administrative scrivener.

Sources (Primary Information)

• e-Gov Law Search, "Civil Code" (Act No. 89 of 1896), Article 887, paragraph 2 (substitute inheritance), Article 896 (general effect of inheritance), Article 898 (effect of co-inheritance), Article 907 (agreement on estate division) (accessed 2026-08-25)
• e-Gov Law Search, "Real Property Registration Act" (Act No. 123 of 2004), Article 76-2 (application for registration of transfer of ownership by inheritance and the like; effective 1 April 2024) (accessed 2026-08-25)
• Response of the Director-General of the Civil Affairs Bureau, 16 December 1955, Minji-Ko No. 2670 (treatment of omission of the middle registration where the middle inheritance is a single-person inheritance)
• Ministry of Justice, Minji-Ni No. 237, 30 March 2017 (precedent on the treatment of registration where a sequential inheritance has arisen)
• Ministry of Justice, "Inheritance registration is now mandatory" (explanation of the duty of inheritance registration and the heir-designation registration; accessed 2026-08-25)

This article is general information and does not guarantee the outcome, procedure or effect of any individual inheritance, or the availability of omission of the middle registration. Whether omission of the middle registration is available and the number of registrations are judged by the registrar according to the content of the registration application. Individual judgements are made by a qualified professional after a meeting. The agency for the registration application is handled by a judicial scrivener or attorney; inheritance tax by a tax accountant; negotiation, mediation and adjudication where the heirs cannot agree and it turns into a dispute by an attorney; and the sale or use of inherited real estate by Yotsuba Real Estate Co., Ltd., each as an independent business under a separate contract. Our office receives no referral fee. Written by Joji Uramatsu, administrative scrivener and licensed real estate broker.