About the declaration of the current owner pertaining to property tax, etc.

　If the owner of the land or house register dies, the current owner of the land or house (such as the heir) must declare required items, such as Address and name. However, if the registration of ownership transfer has been completed, you do not need to declare.

Those who are the current owner of the land or house due to inheritance, bequest, transfer from the heir, etc. when the individual who is the registered holder of the land or house has died
(Caution) If you have completed the registration of ownership transfer within the filing deadline, you do not need to file a declaration.

Tax Division, Land Section, home office where assets are located
For contact information of each ward office, please see "Contact" at the bottom of the page.

Fixed assets Current Owner's Declaration (outside site)

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

1. A copy of the family register (excluded) of the heir and heir or a copy of the legal inheritance information list
2. A copy of the heir's resident certificate (but not required if the heir's Address is notresident certificate)
3. In cases other than statutory inheritance, documents proving the details of inheritance, such as the Agreement on Diversification of inheritance, and the Seal Registration Certificate of private seal stamped on these documents.

　※If you have a My Number Card, certificate of family register (excluding the certificate of expulsion), a copy of resident certificate and Seal Registration Certificate.
　　It can be obtained with the multi-copy machine installed in the tor.
　　For more information, please refer to "Convenience Store Delivery Service".

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

Three months from the day after the day when he knew he was the current owner

　Based on the contents of the declaration, we will conduct an investigation at the ward office Tax Division and determine the taxpayer of property tax and city planning tax. Thereafter, tax will be levied on the determined taxpayer (representative in the case of sharing).
　When the Legal Affairs Bureau completes the registration procedure for ownership transfer, property tax and city planning tax after the year beginning in April of the following year will be levied on the owner in the registry.

This declaration does not change the owner of the registry.
In order to change the owner in the registry, it is necessary to register ownership transfer.
If ownership transfer occurs, we ask that the Legal Affairs Bureau register the transfer of ownership as soon as possible.
For more information about registration of ownership transfer, please visit the Legal Affairs Bureau website.

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