Is a non-heir relative's caregiving rewarded? Negotiating a special contribution fee (Civil Code Article 1050)

In short: where a relative who is not an heir nursed the deceased without pay and thereby specially contributed to maintaining or increasing the estate, that relative can claim a special contribution fee from the heirs (Civil Code, Article 1050, paragraph 1). This was newly created by the 2018 inheritance-law reform and took effect on 1 July 2019. It is a right separate from the contribution share, which is only for heirs (Civil Code, Article 904-2); a typical claimant is the child's spouse (the "daughter-in-law"). You first decide by negotiation among the parties, and if negotiation does not come together you petition the family court for a disposition—but this petition has a deadline (same Article, paragraph 2). This article is general information only; specific legal judgements are made by a qualified professional.

Who can claim a special contribution fee, and from whom?

The one who can claim is the "special contributor"; the one claimed against is the "heir". Civil Code, Article 1050, paragraph 1, makes a special contributor a relative of the deceased who, by providing nursing or other labour to the deceased without pay, specially contributed to maintaining or increasing the deceased's property. However, heirs, those who renounced inheritance, and those who lost succession rights through disqualification or disinheritance are excluded.

"Relative" here means a relative under the Civil Code (blood relatives within the sixth degree, the spouse, and relatives by marriage within the third degree). Because the target is a relative who is not an heir, those who tend to become an issue in practice are the spouse of the deceased's child (a son's wife or daughter's husband), and non-heir siblings, nephews and nieces. The special contributor can, after the inheritance opens, claim payment of money corresponding to the contribution (the special contribution fee) from the heirs. Where there are several heirs, each bears an amount according to the statutory share (Civil Code, Articles 900 to 902) (same Article, paragraph 5).

What differs between a contribution share and a special contribution fee?

Both are systems to "evaluate contribution to the deceased", but who can claim differs fundamentally. The contribution share is a system for co-heirs; the special contribution fee is a system for relatives who are not heirs.

	Contribution share (Civil Code, Article 904-2)	Special contribution fee (Civil Code, Article 1050)
Who can claim	A co-heir	A relative of the deceased who is not an heir
How it is reflected	Adjusts the share within the estate division	Claims money from the heirs
Where decided	Estate-division negotiation, mediation, adjudication	Parties' negotiation, family-court disposition
Deadline	Handled within the estate division	Has a 6-month / 1-year deadline

Previously, even if, say, an eldest son's wife nursed her father-in-law for many years, she could not assert her contribution in the estate division because she was not an heir. The special contribution fee was newly created to fill this imbalance. An heir's own contribution is still handled through the contribution share (Civil Code, Article 904-2) within the estate division. The idea of an heir's special benefit and contribution share is summarised in An heir's special benefit and contribution share.

How far is "unpaid nursing" recognised?

The requirements of Civil Code, Article 1050, paragraph 1, are broadly the following three. All must be met.

• It was unpaid (no consideration or reward was received)
• Nursing or other labour was provided
• Thereby there was a special contribution to maintaining or increasing the deceased's property

The key points are "unpaid" and "maintaining or increasing the property". Where salary or living expenses were received as consideration for the care, it can hardly be said to be unpaid and is hard to recognise. Also, merely living together or occasionally checking in is not enough; a "special" contribution beyond ordinary cooperation among relatives, such that the deceased was thereby spared expenditure (i.e., the property was maintained), is required. Purely emotional support that does not lead to maintaining or increasing the property is unlikely to ground a monetary claim, as a practical matter. Still, how far something amounts to a "special contribution" depends on individual circumstances, so consult a qualified professional for the judgement.

How is the amount decided, and by when must you claim?

First you decide by negotiation among the parties (the special contributor and the heirs). Where negotiation does not come together, or negotiation cannot be held, the special contributor can petition the family court for a disposition in place of negotiation (Civil Code, Article 1050, paragraph 2). The family court then fixes the amount considering the timing, method and degree of the contribution, the amount of the estate, and all other circumstances (same Article, paragraph 3). There is a cap: it cannot exceed the value of the property the deceased had at the opening of inheritance less the value of bequests (same Article, paragraph 4).

The petition to the family court has a deadline. Once six months have passed from the time the special contributor learned of the opening of inheritance and of the heirs, or one year has passed from the opening of inheritance, the disposition can no longer be petitioned for (proviso to the same Article, paragraph 2). This period is shorter than for a contribution share, and once it passes the family-court procedure can no longer be used, so early action is needed.

Keep the tax side in mind too. A special contributor who receives a special contribution fee is deemed to have acquired it by bequest from the deceased and is subject to inheritance tax (Inheritance Tax Act, Article 4, paragraph 2), and, being someone other than a spouse or a first-degree blood relative, is subject to the 20% surcharge on inheritance tax (Inheritance Tax Act, Article 18). The filing deadline is within 10 months from the day after learning that the amount of the special contribution fee has been fixed (Inheritance Tax Act, Article 29). The paying heir's side may deduct that amount as a debt (Inheritance Tax Act, Article 13, paragraph 4). Calculating the tax is the field of a tax accountant.

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Who should you ask for negotiation, court and tax?

The procedures around a special contribution fee divide by stage.

• Support for preparing the agreement document once the parties' negotiation comes together → Yotsuba Administrative Scrivener Office (administrative scrivener)
• The stage of petitioning the family court where negotiation fails, negotiation with and representation against the other party, and individual legal judgement → an attorney
• Inheritance-tax filing, the 20% surcharge, and the debt-deduction calculation → a tax accountant
• Registration of inheritance where there is real estate in the estate → a judicial scrivener
• Consultation on selling or using inherited real estate → Yotsuba Real Estate Co., Ltd.

Yotsuba Administrative Scrivener Office handles, as an independent business, support for preparing the agreement document where agreement is reached among the parties. The stage of proceeding to the family-court procedure where negotiation does not come together, negotiation with the other party, and individual legal judgement are an attorney's work. Inheritance tax is handled by a tax accountant, inheritance registration by a judicial scrivener, and selling or using inherited real estate by Yotsuba Real Estate Co., Ltd. (a separate business), each contracted or consulted separately. Our office receives no referral fee. For the whole picture of inheritance procedures, see Inheritance Procedures; for the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for inherited-real-estate consultation, see Inherited real estate desk. How to prepare the estate-division agreement itself is summarised in How to prepare an estate-division agreement.

FAQ

Q. Can an eldest son's wife inherit her father-in-law's estate?
A. She cannot inherit, but where she nursed her father-in-law without pay and specially contributed to maintaining or increasing the property, she can claim a special contribution fee from the heirs (Civil Code, Article 1050, paragraph 1). As a relative who is not an heir, hers is a monetary claim as a special contributor, not a claim to a share.

Q. Can the same person receive both a contribution share and a special contribution fee?
A. The same person does not receive both. The contribution share (Civil Code, Article 904-2) is a system for co-heirs; the special contribution fee (Civil Code, Article 1050) is a system for relatives who are not heirs, and the targets are separated. An heir considers the contribution share; a relative who is not an heir considers the special contribution fee.

Q. By when should you claim?
A. You first decide by negotiation among the parties, but the period in which you can petition the family court when negotiation fails is limited. Once six months have passed from when you learned of the opening of inheritance and of the heirs, or one year from the opening of inheritance, you can no longer petition the family court (proviso to Civil Code, Article 1050, paragraph 2). Because the period is short, acting early matters.

Q. Is there tax on a special contribution fee?
A. The recipient is deemed to have acquired it by bequest from the deceased and is subject to inheritance tax (Inheritance Tax Act, Article 4, paragraph 2), with the 20% surcharge (Inheritance Tax Act, Article 18). The filing deadline is within 10 months from the day after learning the amount was fixed (Inheritance Tax Act, Article 29). The paying heir may deduct it as a debt. Consult a tax accountant for the specific tax calculation.

Sources (Primary Information)

• e-Gov Law Search, "Civil Code" (Act No. 89 of 1896), Article 1050 paragraphs 1–5 (special contribution), Article 904-2 (contribution share), Articles 900 to 902 (accessed 2026-09-16)
• Act Partially Amending the Civil Code and the Domestic Relations Case Procedure Act (Act No. 72 of 2018; the provisions on special contribution effective 1 July 2019) (accessed 2026-09-16)
• e-Gov Law Search, "Domestic Relations Case Procedure Act" (Act No. 52 of 2011), adjudication cases of dispositions concerning special contribution (accessed 2026-09-16)
• e-Gov Law Search, "Inheritance Tax Act" (Act No. 73 of 1950), Article 4 paragraph 2 (deemed bequest), Article 13 paragraph 4 (debt deduction), Article 18 (20% surcharge), Article 29 (special rule on filing within the period) (accessed 2026-09-16)

This article is general information and does not guarantee, for a specific case, the eligibility for or amount of a special contribution fee. Whether a special contribution fee is recognised and what amount is reasonable is an individual judgement considering the timing, method and degree of the contribution, the amount of the estate and all other circumstances, and may be by a family-court disposition. Petitioning the family court where negotiation does not come together, negotiation with the other party, and individual legal judgement on rights, obligations and disputes are handled by an attorney; inheritance-tax filing, the 20% surcharge and the debt-deduction calculation by a tax accountant; inheritance registration where there is real estate in the estate by a judicial scrivener; and selling or using inherited real estate by Yotsuba Real Estate Co., Ltd., each as an independent business under a separate contract or consultation. 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.