Regarding the declaration of the current owner related to property tax, etc.

　If the owner of the land or house in the registry dies, the current owner of the land or house (such as the heir) is required to declare required items, such as Address name. However, if the registration of ownership transfer has been completed, a declaration is not required.

Person who is 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 has died.
(Note) If you have completed the registration of transfer of ownership within the filing deadline, you do not need to file.

Tax Division Land Section House, a ward office where the assets are located
About contact information of each ward office, please see "reference" at the bottom of page.

Fixed asset current owner report (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 resident certificate (but not required if the heir Addressresident certificate can be confirmed)
3. 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, certificate of family register (except for the expulsion certificate), copies of resident certificate and Seal Registration Certificate are available at convenience stores.
　　It can be obtained with the multi-copy machine installed in the tore.
　　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.

This declaration does not change the owner in the registry.
In order to change the owner in the registry, it is necessary to register the transfer of ownership.
If ownership transfer occurs, please register ownership transfer at the Legal Affairs Bureau as soon as possible.
For details on registration of ownership transfer, please visit the Legal Affairs Bureau website.

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