How the dates are counted
The death notification counts the day you learned of the death as day 1. That gives 7 days in Japan and 3 months when the death happened abroad. Living abroad yourself does not extend it.
Renunciation, the final income tax return and inheritance tax start the day after you learned of the death. They end on the same date 3, 4 and 10 months later. The National Tax Agency moves a tax deadline that falls on a weekend or holiday to the next day.
Inheritance registration became mandatory on April 1, 2024. Each heir has 3 years from learning that they inherited the property. Property inherited before that date and still unregistered must be registered by March 31, 2027. Missing it without good reason can bring a fine of up to ¥100,000.
Heirs living abroad
- Signature certificate instead of a seal certificate. An heir abroad cannot get an inkan seal certificate. The Ministry of Justice accepts a signature certificate (shomei shomei) from a Japanese embassy or consulate for registration. A foreign notary's certificate is also accepted.
- Certificate of residence instead of a juminhyo. A Japanese embassy or consulate issues a zairyu shomei to show your overseas address. See signing Japanese documents from overseas for how both certificates are requested.
- A tax representative in Japan. An heir without an address in Japan appoints a tax representative (nozei kanrinin) to handle filings. The appointment is reported to the tax office.
- Post for the family court. Renunciation papers can be posted to the family court for the parent's last address. Allow for international mail inside the 3 months.
For the full sequence, from the first call to the funeral home to the bank freeze, read when a parent dies in Japan. The tax side for heirs abroad is in inheritance tax when moving back to Japan.
When to bring in a professional
These dates are orientation, not legal or tax advice. A judicial scrivener (shihoshoshi) handles registration and court papers. A tax accountant (zeirishi) handles the final return and inheritance tax. Engage them before the 3-month renunciation date if debts are possible.
If you are coordinating from abroad, we can map who does what by which date. The first consultation is 30 minutes and free. Contact us with the date of death and the parent's municipality.
Sources
- e-Gov: Family Register Act, Articles 43 and 86 (Japanese)
- Japan Pension Service: When a pension recipient dies (Japanese)
- e-Gov: Enforcement Regulations of the Long-Term Care Insurance Act, Article 32 (Japanese)
- Hamamatsu City: National Health Insurance after a death, 14 days (Japanese)
- Immigration Services Agency: Returning a residence card (Japanese)
- Courts in Japan: Renunciation of inheritance (Japanese)
- National Tax Agency: Final income tax return for a deceased person (Japanese)
- National Tax Agency: Inheritance tax filing and the 10-month deadline (Japanese)
- National Tax Agency: Appointing a tax representative (nozei kanrinin) (Japanese)
- Ministry of Justice: Mandatory inheritance registration (Japanese)
- Ministry of Justice: Mandatory inheritance registration (English)
- Ministry of Justice: Signature certificates for registration by people living abroad (Japanese)
Checked October 18, 2026. Our editorial policy explains how we source and update rules.