After a parent passes away, a wave of paperwork arrives before you even have time to grieve. What makes it hard is that the tasks are a mix of things that cannot be undone once the deadline passes (renouncing the inheritance: 3 months), things with penalties (the deceased's final income tax return: 4 months; inheritance tax: 10 months; inheritance registration of real estate: 3 years), and money you only receive if you claim it (the funeral allowance, unpaid pension benefits, and unclaimed high-cost medical care refunds). This article rearranges all of them into a single roadmap ordered by deadline, focused on money and taxes, and links each topic to our detailed articles.
The full map: what to do, in order of deadline
| Deadline | What to do | What it means for your money |
|---|---|---|
| Within 7 days | File the death notification (usually handled by the funeral home) | Prerequisite for the cremation permit. Keep several copies of the death certificate — it makes later procedures much easier |
| Within 14 days | Stop pension payments (National Pension: 14 days; Employees' Pension: 10 days), file loss-of-eligibility notices for health insurance and long-term care insurance, change the registered head of household | If you forget to stop the pension, the overpaid amounts must be returned later, doubling the work |
| As soon as possible | Claim the funeral allowance (sosai-hi) or burial allowance (maiso-ryo), claim unpaid pension benefits, claim survivor's pension, claim life insurance payouts | All of these are money you only receive if you claim it (detailed below) |
| Within 3 months | Decide whether to renounce the inheritance or accept it with limitation (family court) | If debts outweigh assets, renounce. This is the only deadline that in principle cannot be redone once missed |
| Within 4 months | File the deceased's final income tax return (jun-kakutei shinkoku) for income in the year of death | It often results in a refund. Details in our guide to the deceased's final tax return |
| Within 10 months | File and pay inheritance tax (if the estate exceeds the basic exemption of ¥30 million plus ¥6 million per statutory heir) | The spousal tax reduction and the small residential land special provision cannot be used unless you file. Details in the inheritance tax basic exemption and tax-saving measures |
| 2-year limitation period | Funeral/burial allowances, and unclaimed high-cost medical care and high-cost long-term care service refunds | The claim period for money you are owed. Claim as soon as you notice |
| Within 3 years | Inheritance registration of real estate (mandatory since April 2024; leaving it undone without a legitimate reason can bring an administrative fine of up to ¥100,000) | Transferring the title of the family home. Details in mandatory inheritance registration |
| 5-year limitation period | Claims for unpaid pension benefits and survivor's pension | The final line for unclaimed pension money |
First, do not miss the money you can receive
When you are swamped with procedures, money that would have been paid if only you had claimed it tends to get left behind. Learn the main items together with the amounts involved.
| Money you can receive | Approximate amount | Where to claim / limitation period |
|---|---|---|
| Funeral allowance (National Health Insurance / medical system for the elderly aged 75+) | ¥30,000–¥70,000 (varies by municipality; ¥70,000 in Tokyo's 23 wards) | Municipality; 2 years |
| Burial allowance (employees' health insurance) | ¥50,000 | Kyokai Kenpo or the health insurance society; 2 years |
| Unpaid pension benefits | Pension not yet received, up to and including the month of death | Pension office; 5 years |
| Unclaimed high-cost medical care and high-cost long-term care service refunds | After a long hospitalization or period of care, this can amount to tens of thousands to hundreds of thousands of yen | Heirs can claim; 2 years. How the systems work: high-cost medical care benefit and high-cost long-term care service benefit |
| Survivor's pension | Depends on the survivors' ages and family composition | Pension office; 5 years |
| Life insurance payout | Depends on the policy. Exempt from inheritance tax up to ¥5 million per statutory heir | Insurance company (generally a 3-year limitation period) |
| Death retirement allowance | Depends on the employer's rules. Also exempt up to ¥5 million per statutory heir | Employer |
Look for your late parent's "high-cost medical care benefit notice." When someone passes away after an extended hospitalization, the high-cost medical care and high-cost long-term care service refunds for the last few months often remain unclaimed. Heirs can claim them on the deceased's behalf, and the limitation period is 2 years. Notification documents from the municipality or the health insurance the deceased was enrolled in are your clue.
The three deadlines: 3 months, 4 months, 10 months
3 months: renouncing the inheritance (the one decision you cannot redo)
If debts or loan guarantees are suspected, you must petition the family court to renounce the inheritance within 3 months of learning of it. This is the one deadline with, in principle, no relief once it passes. Touching the estate's assets can disqualify you from renouncing, so spending the deceased's bank deposits before deciding is strictly off-limits. If you cannot finish investigating the debts in time, you can also petition the family court to extend the period.
4 months: the deceased's final income tax return
The heirs file, on the deceased's behalf, a return covering income from January 1 of the year of death up to the date of death. When the deceased lived on a pension with tax withheld at source, a refund is not uncommon. The procedure is explained in our article on the deceased's final tax return.
10 months: the inheritance tax return
If the estate exceeds the basic exemption (¥30 million plus ¥6 million per statutory heir), a return must be filed. Even when the spousal tax reduction or the small residential land special provision brings the tax to zero, those special provisions only apply if you actually file. Accounts held in a child's name that were in substance the parent's money — so-called "nominee deposits" — are a classic issue counted as part of the estate, so also see nominee deposits and cash kept at home.
Frozen accounts and the "advance withdrawal system": once a bank learns of the death it freezes the account, but even before the estate is divided, a system allows each heir to withdraw alone, without the other heirs' consent, up to "account balance × 1/3 × your statutory share of the inheritance" (capped at ¥1.5 million per financial institution). It can be used for funeral costs and immediate living expenses. Note that funeral expenses are deductible as liabilities when calculating inheritance tax, so be sure to keep the receipts.
The family home and the 3-year rules: registration and taxes on a sale
- Inheritance registration is mandatory within 3 years (mandatory since April 2024; leaving it undone without a legitimate reason can bring an administrative fine of up to ¥100,000). If the heirs cannot agree on dividing the estate, there is also a simplified fallback called the "heir notification registration." Details in mandatory inheritance registration
- If you sell the family home, check the "¥30 million special deduction for vacant houses": you can deduct ¥30 million from the gain on selling an inherited vacant house that meets certain requirements. Because there are conditions such as seismic standards or demolition, and time limits, review the ¥30 million special deduction for vacant houses as soon as you start considering a sale
- Gold bullion and precious metals are also part of the estate: for the tax on selling them and the carry-over of acquisition cost, see taxes on gold bullion sales and inheritance
What to do today (including preparing before it happens)
What to do today
- [If you are facing this now] Save the map table in this article and put the three dates — "3 months (renunciation), 4 months (final tax return), 10 months (inheritance tax)" — in your calendar
- [If you are facing this now] Use the "money you can receive" table from top to bottom as a claims checklist (especially unclaimed high-cost medical care refunds)
- [If you are preparing] Make a list of your parent's bank accounts, insurance policies, pensions, and real estate together with them, and share where the documents are kept (it makes the procedures after an account freeze incomparably easier)
FAQ
Q. Does everyone have to file an inheritance tax return?
A. No. If the total estate is at or below the basic exemption (¥30 million plus ¥6 million per statutory heir), no return is needed. However, if you use the spousal tax reduction or the small residential land special provision to bring the tax to zero, filing the return itself is still required.
Q. My parent's bank account is frozen and I cannot pay the funeral costs.
A. Under the advance withdrawal system, even before the estate is divided, you can withdraw alone up to "balance × 1/3 × your statutory share" (capped at ¥1.5 million per financial institution). Family register documents and the like are required, so check with the bank. Note that if you are considering renouncing the inheritance, using the withdrawn money for yourself could disqualify you from renouncing, so be careful.
Q. Until when can I claim the funeral allowance or unpaid pension benefits?
A. As a rule of thumb, the limitation period is 2 years for the funeral/burial allowances and unclaimed high-cost medical care refunds, and 5 years for unpaid pension benefits and the survivor's pension. Even if a few months have passed, do not give up — check with the relevant office first.
Q. There are too many procedures to handle. What is the priority order?
A. In this order: (1) the municipal procedures within 14 days (stopping the pension, insurance), (2) deciding within 3 months whether to renounce the inheritance (investigating debts), (3) the deceased's final tax return by 4 months, (4) inheritance tax by 10 months. Claims for money you can receive have limitation periods of 2 to 5 years, so it is fine to deal with the deadline-bound procedures first.
References (sources)
* This article is general information. The starting date of each deadline and the requirements for special provisions vary with individual circumstances. For the practical work of renouncing an inheritance, inheritance tax, and registration, consult professionals such as the family court, a tax accountant, or a judicial scrivener.