Inheritance Timeline After Death in Japan
When someone passes away in Japan, there are strict legal deadlines that must be met. Missing a deadline can result in penalties or loss of rights. This timeline covers all critical dates.
Death Notification (死亡届)
Submit the death notification to the municipal office. This is required to obtain the death certificate and cremation permit.
Health Insurance & Pension Procedures
Notify health insurance provider and pension office. Return the decedent's health insurance card and apply for funeral expense benefits (葬祭費).
Decision on Inheritance Acceptance or Renunciation
Decide whether to accept (単純承認), accept with limitations (限定承認), or renounce (相続放棄) the inheritance. Renunciation must be filed with the family court within 3 months.
Decedent's Final Income Tax Return (準確定申告)
File the decedent's final income tax return for the period from January 1 to the date of death. This is the responsibility of the heirs.
Identify and Value All Assets
Create a comprehensive inventory of all assets (real estate, bank accounts, stocks, insurance, etc.) and debts. Obtain property valuations.
Heritage Division Agreement (遺産分割協議)
All heirs must agree on how to divide the estate. The agreement must be documented with all heirs' signatures and registered seals.
Inheritance Tax Filing and Payment (相続税申告)
File the inheritance tax return at the tax office (税務署) that has jurisdiction over the decedent's last address. Payment is due at the same time.
Property Registration Transfer (相続登記)
Transfer ownership of real estate to the heirs. Since April 2024, inheritance registration is mandatory within 3 years of learning about the inheritance.
Important for Foreign Nationals
Gathering documents from your home country (birth certificates, family registers, apostille) takes time. Start the process as early as possible — ideally within the first month. Some countries take 2–3 months to issue authenticated documents.
Related Guides
This guide provides general information only. It does not constitute tax advice or tax filing services. Please consult a licensed tax professional (税理士) for accurate calculations.