Property tax when the owner of the land / house dies ・ Inheritance registration to connect to 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 registration cannot be made by the due date, the person who actually owns the land / house (heirs, etc.) will pay the tax.
If there are multiple heirs and each inheritance has not been determined, the heir will have 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 to the Legal Affairs Bureau (registration office) that has jurisdiction over the real estate for registration of "transfer of ownership by inheritance".
If you do not register for inheritance, the rights relationship may become complicated, and there may be various disadvantages such as "the real estate cannot be sold immediately" and "the cost of inheritance registration is high".
We value your rights and recommend early inheritance registration for the next generation of children.
Please refer to the Yokohama Legal Affaires Bureau website (outside site) for details of inheritance registration.