How does a 'give by inheritance' will (specific-property succession will) differ from a testamentary gift?

In short: a "give by inheritance" will, such as "give a particular piece of real estate to the eldest son by inheritance," is legally called a "specific-property succession will," and, as a designation of the method of division of the estate, has an heir succeed to a specific piece of property (Article 1014, paragraph 2 of the Civil Code). By contrast, a "testamentary gift" is a disposition that gives property to a person gratuitously by will, and can be made to persons other than heirs (Article 964 of the Civil Code). Under the inheritance-law reform effective 2019-07-01, even for a specific-property succession will, the portion exceeding the statutory share cannot be asserted against a third party unless a perfection requirement such as registration is met (Article 899-2 of the Civil Code); this is the practical dividing point. This article is general information organising the differences between the two; it does not make individual legal judgements such as which to choose or whether the remaining portion is infringed.

What is a "give by inheritance" will (specific-property succession will)?

The effect of a will arises, in principle, from the time of the testator's death (Article 985, paragraph 1 of the Civil Code). There are broadly two methods of a will that has property succeeded to, as follows.

A specific-property succession will is "a will that, as a designation of the method of division of the estate, has one or more of the co-heirs succeed to a specific piece of property belonging to the estate" (Article 1014, paragraph 2 of the Civil Code). Wording such as "give a particular piece of real estate to the spouse by inheritance" is typical, and it has traditionally been called a "give by inheritance" will. The party who succeeds is limited to an heir.

A testamentary gift means the testator disposing of all or part of the property in a comprehensive or specific name (Article 964 of the Civil Code). There is a "specific gift" that designates a specific piece of property and a "comprehensive gift" that indicates the whole or a proportion of the property; the party who succeeds is not limited to an heir and can be a person or corporation other than an heir.

Category	Specific-property succession will	Testamentary gift
Basis	Article 1014, paragraph 2 of the Civil Code	Article 964 of the Civil Code
Recipient	Limited to an heir	Can be someone other than an heir
Nature	Designation of the method of division of the estate	Gratuitous disposition of property by will
Typical wording	"give ... by inheritance"	"bequeath ..."

How do a testamentary gift and a specific-property succession will differ in registration and perfection requirements?

The inheritance-law reform (Act No. 72 of 2018) that took effect on 2019-07-01 changed the rule on perfection requirements. Succession of a right by inheritance, whether or not by division of the estate, cannot be asserted against a third party as to the portion exceeding the statutory share unless a perfection requirement such as registration is met (Article 899-2, paragraph 1 of the Civil Code). Succession by a specific-property succession will is also covered by this, changing the earlier treatment under which it was said one could assert against a third party even without registration. In other words, under either method it becomes important to register promptly the portion acquired beyond the statutory share.

There is also a difference in the method of applying for the change of name (registration) of real estate.

Category	Cause of registration	Method of application
Specific-property succession will	Inheritance	The benefiting heir can apply alone
Testamentary gift (to an heir)	Testamentary gift	Under the amendment to the Real Property Registration Act by Act No. 24 of 2021 (effective 2023-04-01), the heir who is the recipient can apply alone (Article 63, paragraph 3 of the Real Property Registration Act)
Testamentary gift (to someone other than an heir)	Testamentary gift	In principle a joint application by the registration obligee and the registration obligor (the executor or all the heirs)

Under a specific-property succession will, where there is an executor, the executor can carry out the acts necessary to meet the perfection requirement for the benefiting heir (Article 1014, paragraph 2 of the Civil Code). Registration and licence tax on a transfer-of-ownership registration by inheritance (including a testamentary gift to an heir) is 0.4% of the value of the real estate (4/1,000), whereas a transfer by testamentary gift to someone other than an heir is, in principle, 2.0% (20/1,000), which differs (Appended Table 1 of the Registration and Licence Tax Act). The tax rate and how taxation applies are the domain of a certified public tax accountant.

Which one makes the procedures lighter for the heir or recipient?

Where the recipient is an heir, using a specific-property succession will (with inheritance as the cause of registration) generally allows the benefiting heir to apply for the inheritance registration alone, and the registration and licence tax is generally 0.4%. Where you want to give property to someone other than an heir, a specific-property succession will cannot be used in the first place, and you proceed by a testamentary gift.

Because the 2021 amendment to the Real Property Registration Act also allowed a single application for a testamentary gift to an heir, the difference in the method of applying for registration has become small for a "testamentary gift to an heir." That said, differences in tax burden remain: real property acquisition tax is exempt for acquisition by inheritance (including a testamentary gift to an heir), while a specific gift to someone other than an heir is taxed (Article 73-7 of the Local Tax Act and others; the judgement on taxation is for a certified public tax accountant). Which method is lighter in terms of procedure and cost changes according to whether the recipient is an heir, the type of the target property, and the tax burden viewed through to secondary inheritance.

How should you think about the remaining portion (iryubun) and secondary inheritance?

Whether by a specific-property succession will or a testamentary gift, certain heirs have a remaining portion (iryubun, the minimum guaranteed share), and if the content infringes it, the holder of the remaining portion may make a claim for the value of the infringed remaining portion (Article 1046 of the Civil Code). This claim is treated as a monetary claim seeking payment. For the way of thinking about the remaining portion, see also The basics of the remaining portion (iryubun).

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Also, a will that has the spouse succeed to a large share may increase the inheritance-tax burden at the secondary inheritance when that spouse dies, so a design that looks through both the first and the secondary inheritance becomes an issue. Estimating inheritance tax and whether special provisions apply is the work of a certified public tax accountant, and our office does not give tax consultation. For how to draft the will itself, see The difference between a holograph will and a notarial will; for the person who realises the will, see Who should you ask to be the executor?.

Who should handle will drafting, inheritance registration and tax?

Preparing the draft of a will, and preparing the division-of-estate agreement after inheritance commences, can be supported within the scope of administrative-scrivener work. On the other hand, some of the procedures accompanying a will or inheritance are handled by qualified professionals other than an administrative scrivener.

• The preparation of the notarial will itself is done by a notary.
• The change of name of real estate (inheritance registration and testamentary-gift registration) is the work of a judicial scrivener. For the flow of the procedure, see The flow of inheritance registration.
• Filing inheritance tax and estimating with an eye to secondary inheritance are the work of a certified public tax accountant.
• Representation in matters with a dispute, such as negotiation, mediation or litigation over the remaining portion, is the work of a lawyer.

四葉行政書士事務所 is a separate business from 四葉不動産株式会社. The preparation of the will draft and the division-of-estate agreement is handled by an administrative scrivener; the inheritance registration and testamentary-gift registration by a judicial scrivener; the filing of inheritance tax by a certified public tax accountant; matters with a dispute such as the remaining portion by a lawyer; and the preparation of the notarial will by a notary, each as an independent business under a separate contract. Our office receives no referral fee. For consultations on inheriting and selling real estate, go to The window for inheriting and selling real estate. For the flow of engagement, see Engagement Flow; for fees, see Fee Schedule; and for our inheritance services, see Inheritance Procedure Support.

FAQ

Q. Do "give by inheritance" and "bequeath" mean the same thing?
A. No. A "give by inheritance" will (a specific-property succession will, Article 1014, paragraph 2 of the Civil Code) has a specific piece of property succeeded to by an heir as a designation of the method of division, and the recipient is limited to an heir. "Bequeath" (Article 964 of the Civil Code) is a gratuitous disposition of property by will and can be made to someone other than an heir. Because the cause of registration and the tax burden may differ, please confirm individual application with a qualified professional.

Q. If I receive real estate by will, is it safe even without registering?
A. Under the inheritance-law reform that took effect on 2019-07-01, even for a specific-property succession will, the portion exceeding the statutory share cannot be asserted against a third party unless a perfection requirement such as registration is met (Article 899-2 of the Civil Code). The same perfection requirement applies to a testamentary gift. It is important to carry out the change of name (inheritance registration and testamentary-gift registration) promptly, and the registration procedure is the work of a judicial scrivener.

Q. How can I give a specific piece of property to someone other than an heir?
A. Where the recipient is someone other than an heir, a specific-property succession will cannot be used, and you proceed by a testamentary gift (Article 964 of the Civil Code). A specific gift to someone other than an heir may differ from succession by an heir in tax burden: the registration and licence tax is, in principle, 2.0%, and real property acquisition tax is also imposed. Please confirm the tax judgement with a certified public tax accountant.

Q. What happens if the content of the will infringes the remaining portion (iryubun)?
A. Whether by a specific-property succession will or a testamentary gift, if the content infringes the remaining portion, the holder of the remaining portion may make a claim for the value of the infringed remaining portion (a claim seeking payment of money) (Article 1046 of the Civil Code). Representation in negotiation, mediation and litigation over the remaining portion is the work of a lawyer, and a lawyer contracts with you separately as an independent business from our office.

Sources (Primary Information)

• e-Gov Law Search, "Civil Code" (Act No. 89 of 1896), Articles 964, 985, 899-2, 1014 and 1046 (accessed 2026-09-13)
• e-Gov Law Search, "Real Property Registration Act" (Act No. 123 of 2004), Article 63 (accessed 2026-09-13)
• Ministry of Justice, "On the Act Partially Amending the Civil Code and the Domestic Relations Case Procedure Act (reform of inheritance law)" (Act No. 72 of 2018; the provision on perfection requirements took effect on 2019-07-01) (accessed 2026-09-13)
• Ministry of Justice, "Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021)" (a single application for a testamentary gift to an heir took effect on 2023-04-01) (accessed 2026-09-13)
• e-Gov Law Search, "Registration and Licence Tax Act" (Act No. 35 of 1967), Appended Table 1 (accessed 2026-09-13)

This article is general information and does not guarantee which method to choose, whether the remaining portion is infringed, or the specific application of registration and licence tax or real property acquisition tax. The preparation of the will draft and the division-of-estate agreement is handled by an administrative scrivener; inheritance registration and testamentary-gift registration by a judicial scrivener; the filing of inheritance tax by a certified public tax accountant; matters with a dispute such as the remaining portion by a lawyer; and the preparation of the notarial will by a notary, 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, Representative Certified Administrative Procedures Legal Specialist, 四葉行政書士事務所; Representative Director, 四葉不動産株式会社.