After inheriting a family home, first decide within 3 months whether to inherit or renounce

Deadlines count from the day of death or the day you learned you became an heir. In order of earliest first, they are as follows. You do not have to do everything yourself. We also list the offices and professionals.

The final income tax return for the deceased (the deceased's income tax return for that year) is filed by the heirs, who calculate income from January 1 up to the date of death. The deadline is 4 months from the day after you learned of the inheritance.

The inheritance tax return is due within 10 months of the day after you learned of the death. But you need to file only if the total estate exceeds the basic deduction (the amount that is free of inheritance tax). The basic deduction is "¥30 million + ¥6 million × the number of statutory heirs." So the more heirs there are, the larger the allowance. For tax calculation and filing, ask the tax office or a tax accountant.

After the funeral, you may want to clear out the family home. But before you decide whether to inherit or renounce, please wait before selling the household goods or having a company haul them away.

Civil Code Article 921 says that when an heir "disposes of" estate property, the heir is deemed to have given unconditional acceptance (accepting the inheritance as is). So even if you meant only to tidy up, you may lose the right to renounce later. The National Tax Tribunal has explained that not only selling but also destroying items counts as "disposal." Sharing keepsakes can carry the same risk, depending on the item. Ask a judicial scrivener or lawyer how far you can go.

Even a house full of household goods does not need to be cleared before selling. See how to sell without clearing out, and typical clearing costs. For looking after the house after renouncing, see renouncing an inheritance and vacant houses.

Before you shut off water and electricity, decide how to look after the house in winter. Closing the main valve alone does not stop pipes from freezing; you also need to open the taps and drain the water. Month-by-month preparation is in the yearly calendar for managing a Toyama vacant house from outside the prefecture.

Renunciation of inheritance (a notice to the family court that you will accept no assets and no debts) must be filed within 3 months of learning that you became an heir, with the family court for the deceased's last address. This is the rule in Civil Code Article 915, paragraph 1. If you cannot grasp the whole estate, you can also ask to extend the period within the same 3 months. Attach ¥800 in revenue stamps to the filing.

Renunciation means refusing everything together: savings, debts and the house. You cannot give up only the house. Also, renouncing does not make the house disappear, and a duty to look after it may remain. Before you decide, read renouncing an inheritance and vacant houses, which compares renunciation, the system for handing land to the state, and direct purchase.

Property tax applies to the heir who now holds the house, even before the title is moved. For a house whose registered owner has died, the tax falls on the person who "actually owns" it.

Under the 2020 (Reiwa 2) tax reform, until the inheritance registration is done, a municipality can require heirs to give their address and name (Local Tax Act Article 384-3). This is the "current owner declaration." The name of the notice and its deadline are set by each municipality's ordinance. For example, Tonami City sets it at 3 months from the day after you learned you were an heir.

In Toyama City, you submit the "fixed asset current owner declaration form" to the Assets Tax Division under Article 83-2 of the city tax ordinance. You can also send it by post. In Oyabe City it is called the "heirs' representative designation and current owner declaration form." Toyama City explains that this notice does not "decide ownership in the registry." In other words, the notice only decides who receives the tax bill, and is separate from the registration that moves the title.

Who pays and when the tax goes up are covered in property tax on an inherited vacant house.

Inheritance registration (the procedure to move the title from the deceased) has been mandatory since April 1, 2024. Under Real Property Registration Act Article 76-2, you must file within 3 years of learning that you received the house through inheritance. If you neglect it without a valid reason, you can be fined up to ¥100,000 (a penalty paid to the government).

For a house inherited before April 1, 2024 and not yet registered, the deadline is March 31, 2027. A family home still in a parent's name may fall under this deadline too.

If you may miss the 3-year deadline, you can still meet the duty within the deadline by filing a declaration of heir status (a procedure where you notify the Legal Affairs Bureau that you are an heir, which counts as having met the registration duty once). But to sell the house, you need the inheritance registration that moves the title. You can file the registration yourself or through a judicial scrivener (a professional who handles registration procedures on your behalf). We can introduce a partner judicial scrivener. Costs, and what to do when the title is still in an old name, are in inheritance registration for a family home.

When there are several heirs, they decide who receives the house in an estate division agreement (talks in which all heirs decide who receives what).

If talks stall and you register the house in everyone's name, it becomes co-owned (one house held in several people's names). With co-ownership, every decision about the house needs agreement among the owners. There are four ways to divide it, compared in a family home inherited by siblings. Talks go more easily once you know the house's value. If a dispute arises, please consult a lawyer.

Sell it, keep it, or repair and use it. Before you decide, it is easier to think once you know what the house is worth. Our appraisal (setting the price we could pay for the house) can be done before the inheritance registration, even with the household goods still inside. It costs nothing.

The ¥30 million special deduction (a rule that lets you subtract up to ¥30 million from your sale profit to reduce tax) requires you to sell by December 31 of the year that is three years after the inheritance. It covers sales made by December 31, 2027, and has other conditions, such as the house having been built on or before May 31, 1981 and the sale price being ¥100 million or less. For sales on or after January 1, 2024, if three or more people inherited the house, the limit is ¥20 million per person. How to check the conditions is on our ¥30 million special deduction for vacant houses page. For tax calculation and filing, ask the tax office or a tax accountant.

Where to ask depends on the problem. Government desks are free to use. Check each website for phone numbers and hours.

If the house is in Ishikawa or Hida, ask about vacant houses first at the municipality where the house stands. We visit for appraisals in Toyama, Ishikawa and northern Gifu (Hida). If you live outside the prefecture, please also see how to sell your family home without returning to Toyama.