Procedures when the owner of a fixed asset dies

When the owner of fixed assets dies, the following procedures are required.

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.

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.

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.

Inheritance registration procedures are carried out at the Fuchu Branch of the Legal Affairs Bureau.

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