About property tax, city planning tax when owner of land, house dies

If the owner in the registry dies, it is necessary to change the name of the real estate registry to the Legal Affairs Bureau (registering office). If the name of the real estate registry cannot be changed within three months, please submit a fixed asset current owner declaration to the ward office Tax Division of the ward where the asset is located. For details of the procedure, please refer to "About the declaration of the current owner".

• We ask that you register your inheritance with the Legal Affairs Bureau (registration office).
• When the inheritance registration is completed, the details of the registration will be notified to the ward office, and the owner on the tax book will be changed from the year after the procedure is completed.

※For unregistered real estate inherited before April 1, 2024, until March 31, 2027 (if the day when you learned that you acquired the real estate by inheritance was after April 2024, There is no problem if you register for inheritance within 3 years from that date).

Please submit owner change application of unregistered house to ward office of ward where house is located. For more information, please contact the Tax Division House Office.

Following the revision of the Local Tax Law in 2020, a partial revision of the Yokohama City Tax Ordinance was made, and the declaration of the current owner of fixed assets became mandatory.
If the owner on the land or house registry dies, it is necessary to submit a fixed asset current owner report within three months from the day when you know that you are the current owner.
※This declaration does not change the owner in the registry.
※If the transfer of ownership has been completed within three months from the date you know you are the current owner, this declaration is not required.

Person who became the current owner of the land or house due to inheritance or bequest, transfer from heir, etc. when an individual who is the registered holder of the land or house dies.
※If the transfer of ownership has been completed within three months from the date you know you are the current owner, this declaration is not required.

Attach the declaration of the current owner of fixed assets and the required documents (in principle, the original) and submit it to the ward office Tax Division of the ward where the assets are located.

Fixed asset current owner report (outside site)

Please attach the following documents. (Please bring the original in principle.)

• A copy of the family register (excluded) of the heir and heir or a copy of the legal inheritance information list
• A copy of the heir resident certificate (but not required if the heir Addressresident certificate can be confirmed)
• In cases other than legal inheritance, documents proving the contents of inheritance, such as the Legal Division Agreement, and the Seal Registration Certificate of private seal stamped on these documents.

※If you have a My Number card, you can obtain a copy of certificate of family register (excluding the certificate of expulsion), resident certificate and Seal Registration Certificate using multi-copy machines installed at convenience stores.　For details, please refer to "About convenience store delivery service".

• Documents that can confirm the fact of ownership, such as sales contracts

3 months from the day following the day when you know you are the current owner

Based on the contents of the declaration, a survey will be conducted at the ward office Tax Division to determine the taxpayer of property tax and city planning tax. After that, tax will be levied on the determined taxpayer (in the case of sharing, the representative).
　
When the Legal Affairs Bureau completes the procedure for registering the transfer of ownership, property tax and city planning tax from the fiscal year beginning in April of the following year will be levied on the owner in the registry.

• Ministry of Justice website "Special page for mandatory application for inheritance registration" (outside site)
• Yokohama Legal Affaires Bureau website "Inheritance registration is mandatory (the system starts on April 1, 2024)-Supporting inheritance procedures-" (outside site)

• Kanagawa Prefectural Judicial Scrivener Association website "Are you registered your inheritance?" (External site)
• Kanagawa Bar Association website "will and inheritance trouble dial" (outside site)
• Kanagawa Land and House Investigators' Association website "Inheritance registration is mandatory! ~ Support inheritance procedures ~ "(outside site)

If you have any questions, please contact each ward office.