Procedures after someone close to you dies
The main municipal, pension, inheritance and tax procedures needed after a family member or someone close to you dies, in order of the earliest deadline.
Last verified October 29, 2026
This page was compiled by AIRI from official national government pages and covers the procedures that are the same nationwide. It is not operated by the national government or by any municipality. For the actual procedure, follow the guidance of the municipality where you live.
1.Main procedures and deadlines
After someone close to you dies, there are many procedures to complete. Which ones you need depends on the insurance and pension the deceased was enrolled in, and on your family's situation. Start with those that have the earliest deadlines.
| Procedure | Deadline | Main counter |
|---|---|---|
| Death notification (shibo todoke) | Within 7 days of the day you learned of the death | Municipality |
| Notification of the death of a pension recipient (if needed) | Within 10 days for the Employees' Pension, within 14 days for the National Pension | Pension office or similar |
| Notification of a change of head of household (if needed) | Within 14 days | Municipality |
| Notification of loss of eligibility for National Health Insurance and Long-Term Care Insurance | Within 14 days | Municipality |
| Renunciation of inheritance | Within 3 months of the time you learned that the inheritance started | Family court |
| Quasi-final income tax return (jun-kakutei shinkoku) | Within 4 months of the day after the day you learned that the inheritance started | Tax office |
| Inheritance tax return and payment | Within 10 months of the day after the day you learned of the death | Tax office |
| Inheritance registration (sozoku toki) | Within 3 years of the day you learned that you acquired the real estate | Legal Affairs Bureau |
If you are not sure which procedures you need, consult the counter of the municipality (city, ward, town or village) where you live.
2.Death notification and cremation permit
File a death notification (shibo todoke) with a municipality within 7 days of the day you learned of the death. If the person died outside Japan, the deadline is within 3 months of the day you learned of it. There is no fee for the notification.
| Item | Details |
|---|---|
| Where to file | Any of these municipalities: where the person died, the registered domicile (honseki) of the deceased, or where the person filing is located |
| Who files | Relatives, people who lived with the deceased, the landlord, landowner or manager of the house or land, or a guardian, curator, assistant or voluntary guardian, among others |
| What to attach | 1 copy of the medical certificate of death (shibo shindansho) or the postmortem examination certificate (shitai kenansho) written by a doctor |
Where the person filing is located
This includes a place where they are staying temporarily. Even if it is not the registered domicile or the place of death, you can file the death notification at the counter of the municipality where the person filing is.
Cremation or burial requires permission from the mayor of the municipality. The municipality that accepted the death notification gives the permission and issues a cremation permit (kaso kyokasho) or similar. Cremation or burial cannot take place until 24 hours have passed after the death.
How to receive the cremation permit and the hours for accepting notifications differ by municipality. Check with the counter of the municipality where you file.
3.Change of head of household and the certificate of residence
Once the death notification is accepted, the municipality removes the deceased's resident record (juminhyo) on its own authority. The family does not need to file a notification to remove it.
If the deceased was the head of household (setainushi) and 2 or more people remain in the household, decide on a new head of household and notify the municipality within 14 days (household change notification, setai henko todoke).
| Remaining family members | Notification |
|---|---|
| 2 or more | Notify the change of head of household within 14 days. |
| Only 1 | No notification of a change of head of household is needed. |
What you need for the notification differs by municipality. Check with the counter of the municipality where you live. A copy of the deceased's removed resident record (joho) may be required for pension and inheritance procedures.
4.Health insurance and Long-Term Care Insurance
The deceased loses eligibility for the health insurance and Long-Term Care Insurance they were enrolled in. Complete the following procedures at the municipal counter.
| Insurance | Procedure |
|---|---|
| National Health Insurance | The head of household notifies the loss of eligibility within 14 days. |
| Medical Care System for the Elderly Aged 75 and Over (koki koreisha iryo seido; people aged 75 and over, etc.) | Notify the loss of eligibility. The head of household can also notify on the person's behalf. |
| Long-Term Care Insurance (people aged 65 and over) | Notify the loss of eligibility within 14 days. The head of household can also notify on the person's behalf. Return the Long-Term Care Insurance insured person's card promptly. |
If the deceased was enrolled in employer-based health insurance
If the deceased was enrolled in health insurance other than National Health Insurance or the Medical Care System for the Elderly Aged 75 and Over, contact their employer or the health insurance they were enrolled in.
When a person enrolled in National Health Insurance or the Medical Care System for the Elderly Aged 75 and Over dies, a funeral benefit (sosaihi) is paid. The amount is set by the ordinance of the municipality or of the wide-area union for the Medical Care System for the Elderly Aged 75 and Over. If the deceased's medical costs were high, the High-Cost Medical Expense Benefit (kogaku ryoyohi) may also be paid.
There is a deadline for applying
The right to receive the National Health Insurance funeral benefit or the High-Cost Medical Expense Benefit expires under the statute of limitations 2 years after you became able to receive it.
If the death results in an overpayment of Long-Term Care Insurance premiums, the excess is refunded. Check with the counter of the municipality where you live for the funeral benefit amount and who can apply, whether the Eligibility Confirmation Certificate and similar must be returned, and how premiums are settled.
5.Pension procedures
Procedures when a person receiving a pension dies are handled by the Japan Pension Service (pension offices, nenkin jimusho). If the deceased's My Number is recorded with the Japan Pension Service, as a rule you do not need to file the notification of the death of a pension recipient (jukyukensha shibo todoke).
When the notification of the death of a pension recipient is needed
If the My Number is not recorded or in similar cases, notify a pension office or a Machikado Pension Consultation Center within 10 days of the death for the Employees' Pension, or within 14 days for the National Pension. If the deceased received only the Basic Disability Pension or the Basic Survivors' Pension, notify the National Pension counter of the municipality.
Pension the deceased had not yet received, up to the month of death, can be received as an unpaid pension (mishikyu nenkin) by bereaved family members who shared a livelihood with them. Submit the "Notification (report) of the death of a pension recipient and claim for unpaid pension and unpaid benefits".
| Order | Bereaved family member (who shared a livelihood with the deceased) |
|---|---|
| 1 | Spouse |
| 2 | Child |
| 3 | Parent |
| 4 | Grandchild |
| 5 | Grandparent |
| 6 | Sibling |
| 7 | Other relatives within the third degree of kinship |
| Benefit | Main eligible people | Where to claim |
|---|---|---|
| Basic Survivors' Pension (izoku kiso nenkin) | A spouse with a child, or a child, who was supported by the deceased. A child means someone up to March 31 of the fiscal year in which they turn 18, or someone under 20 with disability grade 1 or 2. | As a rule, the municipal counter |
| Survivors' Employees' Pension (izoku kosei nenkin) | Among the bereaved family members who were supported by a person enrolled in the Employees' Pension or similar, the one with the highest priority (in the order: spouse with a child, child, spouse without a child, parent, grandchild, grandparent) | Pension office or Machikado Pension Consultation Center |
| Lump-Sum Death Benefit (shibo ichijikin) | Bereaved family members who shared a livelihood with the deceased, when a person who paid premiums for 36 months or more as a Category 1 insured person of the National Pension died without receiving the Basic Old-Age Pension or the Basic Disability Pension | Municipal counter, pension office or Machikado Pension Consultation Center |
| Widow's Pension (kafu nenkin) | When a husband with 10 years or more of paid and exempted periods as a Category 1 insured person of the National Pension dies, the wife who was married to him for 10 years or more and was supported by him (from age 60 until she turns 65) | Contact a pension office or similar |
Lump-Sum Death Benefit and Widow's Pension
If you can receive both, choose one. If you can receive the Basic Survivors' Pension, you cannot receive the Lump-Sum Death Benefit. The Lump-Sum Death Benefit can no longer be received under the statute of limitations once 2 years have passed from the day after the death.
If the notification is late
If pension for the period after the death has been received, you will be asked to pay it back later.
Nenkin Dial (Japan Pension Service)
0570-05-1165- From phones whose numbers start with 050, call 03-6700-1165.
- Hours are Monday from 8:30 a.m. to 7:00 p.m., Tuesday to Friday from 8:30 a.m. to 5:15 p.m., and the second Saturday of the month from 9:30 a.m. to 4:00 p.m.
- Before calling, have the Basic Pension Numbers (kiso nenkin bango) of the deceased and yourself ready.
6.My Number Card and disability certificates
The deceased's My Number Card becomes invalid upon death. It can no longer be used as a Myna Insurance Card either. Check with the municipality where you live about how returning the card (henno) is handled.
When a holder of a Physical Disability Certificate (shintai shogaisha techo) dies, the relative or person who lived with them and has the certificate returns it promptly. Check with the municipality where you live about which counter to return it to.
How other certificates, recipient cards, seal registration (inkan toroku) and similar are handled differs by municipality. Check with the counter of the municipality where you live.
7.Preparing for inheritance (collecting family registers, statutory inheritance information, renunciation of inheritance)
Inheritance procedures for bank deposits, real estate, pensions and similar may require the deceased's family registers (koseki) from birth to death. For how to collect family registers, see the page on family register certificates.
Family Register Certificates procedures
With the Statutory Inheritance Information Certification System (hotei sozoku joho shomei seido), you can use a copy of a "statutory inheritance information chart" (hotei sozoku joho ichiranzu) certified by the Legal Affairs Bureau in place of the bundle of family registers you collected. Copies are issued free of charge.
| Item | Details |
|---|---|
| Who applies | The heirs of the deceased. You can also ask a relative or an expert such as a lawyer, judicial scrivener, tax accountant or administrative scrivener. |
| Where to apply | The Legal Affairs Bureau with jurisdiction over any of the following: the deceased's registered domicile, the deceased's last address, the applicant's address, or the location of real estate in the deceased's name |
| What you need | The deceased's family registers from birth to death, the application form, the statutory inheritance information chart, and a document confirming the applicant's name and address |
| Procedures it can be used for | Inheritance registration, withdrawing bank deposits, inheritance tax returns, pension procedures and others |
You can also apply and receive copies of the chart by mail. Check with each place you submit it to whether they accept it.
Renounce the inheritance within 3 months
If you will not inherit, including any debts, file with the family court for the deceased's last address within 3 months of the time you learned that the inheritance started (statement of renunciation of inheritance, sozoku no hoki no shinjutsu).
8.Tax returns (quasi-final tax return and inheritance tax)
| Return | Deadline | Where to file |
|---|---|---|
| Quasi-final income tax return (return for income in the year of death) | Within 4 months of the day after the day you learned that the inheritance started | The tax office for the deceased's place of tax payment at the time of death |
| Inheritance tax return and payment | Within 10 months of the day after the day you learned of the death | The tax office for the deceased's address (if they had an address in Japan) |
The quasi-final tax return is filed by the heirs or others. If there are 2 or more heirs, they file it jointly or each files separately.
An inheritance tax return is needed when the total value of the inherited assets and similar exceeds the basic deduction. The basic deduction is "30,000,000 yen + 6,000,000 yen × the number of statutory heirs".
Unpaid pension and tax
An unpaid pension received by a bereaved family member is occasional income (ichiji shotoku) of the person who received it, and a tax return may be required.
Consult the tax office about whether you need to file and how to fill in the return.
9.Inheritance registration of real estate
Since April 1, 2024, inheritance registration (sozoku toki) has been mandatory. If you inherit real estate, apply for inheritance registration to the Legal Affairs Bureau with jurisdiction over the property within 3 years of the day you learned that you acquired it by inheritance.
| Case | Deadline |
|---|---|
| You acquired real estate by inheritance | Within 3 years of the day you learned of the acquisition |
| You acquired real estate through a discussion on dividing the estate | Within 3 years of the day the division of the estate was agreed |
| Real estate inherited before April 1, 2024 that has not yet been registered | By March 31, 2027 |
If you leave it unregistered
If you do not complete inheritance registration without a valid reason, you may be subject to a non-penal fine (karyo) of up to 100,000 yen.
If registering within the deadline is difficult
If, for example, the division of the estate cannot be agreed, you can meet the obligation with a "registration of heir declaration" (sozokunin shinkoku toki), in which you tell the Legal Affairs Bureau that you are an heir. Even one heir alone can make the declaration, and no registration and license tax is charged. However, a separate inheritance registration is needed when, for example, you sell the property.
Since February 2, 2026, heirs and others can request from the Legal Affairs Bureau a certificate listing the real estate of which the deceased is the registered owner (certificate of record of owned real estate, shoyu fudosan kiroku shomeisho).
What differs by municipality
The following items differ from one municipality to another, so they are not covered on this page. Check the official website or counter of the municipality where you live.
- Location and hours of the family register, certificate of residence, insurance and pension counters
- Whether there is a counter that guides you through all procedures after a death (such as an okuyami corner), and whether you need an appointment
- Night and holiday acceptance of death notifications, and how to receive the cremation permit
- How people who bring the death notification to the counter (such as a funeral company) are handled
- What you need to notify a change of head of household
- Funeral benefit amounts under National Health Insurance and the Medical Care System for the Elderly Aged 75 and Over, and what you need to apply
- How to return the Eligibility Confirmation Certificate, health insurance card, and Long-Term Care Insurance insured person's card
- Procedures for settling and refunding National Health Insurance premiums, Long-Term Care Insurance premiums and similar
- How returning the My Number Card is handled
- How seal registration and various certificates and recipient cards are handled
You can look up the main phone number and office hours of your municipality in the Municipal Office Phone Directory.
Sources
- 1. Main procedures and deadlines
Digital Agency, "Bringing death and inheritance procedures online and digital"
Ministry of Justice, "Death notification"
Japan Pension Service, "A pension recipient has died. Is any procedure needed?"
e-Gov Laws and Regulations Search, "Basic Resident Registration Act"
Courts of Japan, "Statement of renunciation of inheritance"National Tax Agency, "No.2022 Final tax return when a taxpayer dies (quasi-final tax return)"
- Ministry of Justice, "About mandatory application for inheritance registration"
- 2. Death notification and cremation permit
- Ministry of Justice, "Death notification"
- Ministry of Justice, "Where to file a death notification"
- e-Gov Laws and Regulations Search, "Act on Graveyards and Burials, etc."
- 3. Change of head of household and the certificate of residence
- e-Gov Laws and Regulations Search, "Basic Resident Registration Act"
- e-Gov Laws and Regulations Search, "Order for Enforcement of the Basic Resident Registration Act"
- Japan Pension Service, "When a person receiving a pension dies"
- 4. Health insurance and Long-Term Care Insurance
- e-Gov Laws and Regulations Search, "National Health Insurance Act"
- e-Gov Laws and Regulations Search, "Ordinance for Enforcement of the National Health Insurance Act"
Ministry of Health, Labour and Welfare Laws and Regulations Database, "National Health Insurance Act"
- e-Gov Laws and Regulations Search, "Act on Assurance of Medical Care for Elderly People"
- e-Gov Laws and Regulations Search, "Long-Term Care Insurance Act"
- e-Gov Laws and Regulations Search, "Ordinance for Enforcement of the Long-Term Care Insurance Act"
- 5. Pension procedures
- Japan Pension Service, "When a person receiving a pension dies"
- Japan Pension Service, "A pension recipient has died. Is any procedure needed?"
- Japan Pension Service, "Basic Survivors' Pension (eligibility, eligible people and amounts)"
- Japan Pension Service, "When you can receive the Basic Survivors' Pension"
- Japan Pension Service, "Survivors' Employees' Pension (eligibility, eligible people and amounts)"
- Japan Pension Service, "When you can receive the Survivors' Employees' Pension"
- Japan Pension Service, "Lump-Sum Death Benefit"
- Japan Pension Service, "When you receive the Lump-Sum Death Benefit"
- Japan Pension Service, "Widow's Pension"
- Japan Pension Service, "Nenkin Dial"
- 6. My Number Card and disability certificates
- e-Gov Laws and Regulations Search, "Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures"
- e-Gov Laws and Regulations Search, "Act on Welfare of Physically Disabled Persons"
- 7. Preparing for inheritance (collecting family registers, statutory inheritance information, renunciation of inheritance)
- Legal Affairs Bureau, "About the Statutory Inheritance Information Certification System"
- Legal Affairs Bureau, "Specific procedures for the Statutory Inheritance Information Certification System"
- Courts of Japan, "Statement of renunciation of inheritance"
- 8. Tax returns (quasi-final tax return and inheritance tax)
- Japan Pension Service, "When a person receiving a pension dies"
- 9. Inheritance registration of real estate
- Ministry of Justice, "About mandatory application for inheritance registration"
- Ministry of Justice, "Q&A on mandatory application for inheritance registration"
- Ministry of Justice, "About registration of heir declaration"
Government Public Relations Online, "Inheritance registration of real estate is now mandatory! What about past inheritances? A new system that lists the real estate you own has also started!"
Change history
| First edition. |
Other procedures
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- Telephone helplines for personal worriesNationwide telephone helplines you can call about mental health worries, children's concerns, work and workplace worries, harm from domestic violence or sexual violence, consultations with the police, legal, human rights and money matters, consumer trouble, nursing care and dementia, and when you are unsure what to do about a sudden illness or injury.10 items · Verified October 30, 2026
Related pages
This guide is a general explanation of nationwide systems, compiled by AIRI (operated by LIVERUSH Co., Ltd.) from official pages of the national government and related bodies. It is not operated by the national government or by any municipality. For your individual procedure, the guidance of the municipality where you live takes precedence. The content reflects the situation as of the last-verified date shown at the top of the page.
If you notice an error or outdated content, please let us know through the correction request form. We check it against the sources, correct it, and record the change in the change history.
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