Procedures When the Owner of Fixed Assets Passes Away

When the owner of fixed assets passes away, the following procedures are necessary.

Submission of the Representative Heir Notification

You will appoint a representative of the heirs (heir representative) to consolidate the taxes of the deceased in the inheritance representative notification form. Please submit it to the Taxation Division, Building Section, and Land Section.
Note: If there is no change of registration in the name as of the next assessment date (January 1), a tax notice will be sent to the heir representative.

• Heir Representative Notification Form (Excel 13.1KB)
• Heir Representative Notification Form (PDF 67.9KB)

Change of Ownership of Unregistered Houses

If you own an unregistered house, you will need to change the ownership of the house. We will provide you with the necessary forms, so please prepare the required documents and submit them to the Taxation Division, House Section, and Land Section.

• Application for Change of Registration Details in the House Supplementary Tax Ledger (Excel 13.8KB)
• Application for Change of Registration Details in the House Supplementary Tax Ledger (PDF 64.8KB)

Payment of this year's Property Tax and City Planning Tax

If you are paying by direct debit, please consult the Collection Division window regarding your payment method. If you are paying with a payment slip, please pay using the payment slip as is.

The procedure for inheritance registration is at the Fuchu branch of the Legal Affairs Bureau

The procedure for inheritance registration is at the Fuchu branch of the Legal Affairs Bureau.

Required Documents for Inheritance Registration

Note: This is a general example. For details, please check with the Legal Affairs Bureau.

• Application Form (Legal Affairs Bureau Format)
• Family register of the deceased (from birth to death)
• Family Register of the Deceased
• Family register (all persons with inheritance rights) and Certificate of Residence
• Inheritance Division Agreement (Seal Certificate Attachment Required)
• Inheritance Relationship Diagram
• Certificate of Fixed Asset Valuation: Obtain from the Taxation Division, Building Section and Land Section