Procedures when the owner of a fixed asset dies
Update date: June 15, 2021
When the owner of fixed assets dies, the following procedures are required.
Submission of notification of representative of heirs
Please appoint a person (heir representative) to collect the taxes of the deceased by filling out the notification form for the representative of heirs. Please submit this to the Taxation Division, Housing and Land Section.
Note: If there is no change in the registered name by the next assessment date (January 1st), a tax payment notice will be sent to the representative of the heirs.
Heir representative notification form (Excel: 13KB)
Heir representative notification form (PDF: 67KB)
Change of ownership of unregistered house
If you own an unregistered house, you will need to change the ownership of the house. We will provide you with a form, so please prepare the necessary documents and submit them to the Taxation Division, House Section and Land Section.
Application form for changing house supplementary taxation ledger registration items (Excel: 13KB)
Application form for changing house supplementary tax register registered items (PDF: 64KB)
Payment of this year's fixed property tax and city planning tax
If you would like to pay by bank transfer, please contact the Receipts Division counter regarding payment methods. If you are paying with a payment slip, please continue to pay with the payment slip.
For inheritance registration procedures, please contact the Legal Affairs Bureau Fuchu Branch
Inheritance registration procedures are carried out at the Fuchu Branch of the Legal Affairs Bureau.
Required documents for inheritance registration
Note: This is a general example. Please check with the Legal Affairs Bureau for details.
・Application form (Legal Affairs Bureau format)
・Copy of the decedent's family register (from birth to death)
・A certified copy of the decedent's removal from the register ・A certified copy of the family register or extract of the family register of the heirs (all those who have the right to inherit) ・Residence certificate ・Agreement on inheritance division (seal certificate must be attached)
・Inheritance relationship explanation diagram ・Fixed asset evaluation certificate: Obtained by the Taxation Division House Section/Land Section
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Inquiries regarding this page
Inagi City Citizens Department Taxation Division
2111 Higashi-Naganuma, Inagi-shi, Tokyo
Phone: 042-378-2111 Fax: 042-370-7055