About property tax when the owner of the land / house dies ・ Inheritance registration for the future

Property tax and city planning tax are levied on the owners in the registry as of the due date (January 1).
If the owner in the registry dies and the inheritance cannot be registered by the due date, the person who actually owns the land / house (heir, etc.) will pay the tax.
If there are multiple heirs and each inheritance is not determined, the heir will be required to pay jointly and severally as a common property of all the heirs.

In the case of land and registered houses

• Please 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.

When there is a house that has not been registered

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.

If the person who owns the real estate of the land or building dies, it is necessary to apply for a registration of "transfer of ownership by inheritance" to the Legal Affairs Bureau (registration office) that has jurisdiction over the real estate.
If you do not register your inheritance, your rights will be complicated and you may have various disadvantages such as "cannot sell real estate immediately" or "inheritance registration costs are high."
We value one's rights and recommend early inheritance registration for the next generation of children.
For details on inheritance registration, please see Yokohama Legal Affaires Bureau's website (external site).