Who does the 31 March 2027 deadline apply to?

Anyone who inherited real estate from an inheritance that began before 1 April 2024 and has not yet registered it. The deadline is in principle 31 March 2027 (Reiwa 9); if you learned of the inheritance of the property in April 2024 or later, it is within 3 years of that day (Article 5(6) of the supplementary provisions of the Act Partially Amending the Civil Code). Land still in a grandparent's name is also covered.

Does the registration have to be completed by 31 March?

The law requires you to apply for inheritance registration (or file an heir declaration) by the deadline. However, missing documents can mean refiling, so it is safer to aim to apply in February rather than at the end of March. Processing time can be checked in the expected completion dates published by the competent registry office.

The estate division won't be ready in time. What should I do?

With an heir declaration registration, one heir can file alone with the Legal Affairs Bureau, with no registration and license tax, even from a web browser, and the person who files is treated as having fulfilled the duty to apply. It cannot be used to sell or mortgage the property, and once an estate division is agreed, inheritance registration is required within 3 years of the agreement. To cover every heir, all must file or one files for all as agent.

Will I be fined ¥100,000 as soon as the deadline passes?

No. When the registrar learns of a violation in the course of its duties, it sends a written demand; if no application is made within the set period without a justifiable reason, it notifies the district court, which decides a non-penal fine of up to ¥100,000. A Ministry of Justice circular lists examples of justifiable reasons such as an extremely large number of heirs, a dispute over the validity of a will, serious illness, hiding from spousal violence and financial hardship.

How much does inheritance registration cost?

Registration and license tax is 0.4% of the fixed-asset-tax valuation (¥60,000 for a valuation of ¥15 million), plus certificates and family register costs. Land valued at ¥1 million or less, and registration to a person who inherited land and died without registering it, are exempt until 31 March 2027. An heir declaration registration carries no registration and license tax.

Is registration when my address changes also an obligation?

Yes. From 1 April 2026, registering a change of a real estate owner's address or name also became mandatory. Failing to register within 2 years of the change can lead to a non-penal fine of up to ¥50,000, and changes made before the rule took effect must be registered by the end of March 2028. If you register search information with the Legal Affairs Bureau, you can use smart change registration, under which it updates your registration ex officio for free.

Inheritance Registration Due 31 March 2027: 6 Months Left

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