What is declaration by the heir registration？
What is declaration by the heir registration?
(相続人申告登記とは？)
A new system was established on April 1, 2024, called “declaration by the heir registration”. This system was established to enable heirs to simply fulfill their obligation to apply for registration, in line with the mandatory application for inheritance registration that came into effect at the same time.
(2024年4月1日から新設された制度で、「相続人申告登記」というものがあります。時を同じくして施行された相続登記申請の義務化に伴い、相続人が登記の申請義務を簡易に履行することができるようにするために設けられた制度です。)
<Article 76-3 of the Real Property Registration Act> *～ has been omitted for readability.
＜不動産登記法第76条の3＞ ※「～」は読みやすくするために省きました。
1 As provided for by the Ministry of Justice Order, a person who has an obligation to file an application for a registration of transfer of ownership ～may notify the registrar to the effect that the inheritance has commenced with regard to the registered holder of ownership and that the person is the heir of the registered holder of ownership.
(１ ～所有権の移転の登記を申請する義務を負う者は、法務省令で定めるところにより、登記官に対し、所有権の登記名義人について相続が開始した旨及び自らが当該所有権の登記名義人の相続人である旨を申し出ることができる。)
2 A person who has made notification as prescribed in the preceding paragraph ～ is deemed to have performed the obligation to file an application for a registration of transfer of ownership.
(２ ～前項の規定による申出をした者は、～所有権の移転の登記を申請する義務を履行したものとみなす。)
3 If a notification under the provisions of paragraph (1) is made, a registrar may make a supplemental note to that effect, by their own authority, together with the name and address of the person who has made the notification and other matters specified by Ministry of Justice Order to the registration of ownership.
(３ 登記官は、第一項の規定による申出があったときは、職権で、その旨並びに当該申出をした者の氏名及び住所その他法務省令で定める事項を所有権の登記に付記することができる。)
4 When having acquired the ownership by reason of the subsequent division of estate ～, a person who has made a notification under the provisions of paragraph (1) must file an application for a registration of transfer of ownership within three years from the date of the division of estate.
5 and following are omitted.
(４ 第一項の規定による申出をした者は、その後の遺産の分割によって所有権を取得したとき～は、当該遺産の分割の日から三年以内に、所有権の移転の登記を申請しなければならない。)
(※5以下は省略)
By notifying the registrar that inheritance has commenced with respect to the registered owner of the property and that you are the heir, within the period for performance of the obligation to apply for registration of inheritance, you are deemed to have fulfilled your obligation to apply. In other words, by notifying the registrar within three years of the death (strictly speaking, within three years of the date on which you became aware that you had become an heir and had acquired ownership of the property) that the person who is currently the owner of the property has died and that an inheritance has occurred and that you are the heir of that deceased person, you are deemed to have fulfilled your obligation to apply. This is called declaration by the heir registration.
(所有権の登記名義人について相続が開始した旨と、自らがその相続人である旨を相続登記の申請義務の履行期間内に登記官に申し出ることで、申請義務を履行したものとみなされます。つまり、現在不動産の所有者名義になっている方が亡くなって相続が発生したことと、自分がその亡くなった方の相続人であることを、亡くなってから３年以内（厳密には、自分が相続人になったことと、その不動産の所有権を取得したことを知った日から３年以内）に、申し出ることで、相続登記の申請義務を果たしたとみなされます。これを相続人申告登記と呼びます。)
The registrar will add the name, address, date of commencement of inheritance, etc. of the heir who submitted the request to the registration. Therefore, the name and address of the heir can be found on the certificate of registered matters (certified copy of the registry). Heirs whose names and addresses are recorded in this certificate of registered matters have fulfilled their obligation to apply for registration.
(登記官は、申出をした相続人の氏名、住所、相続開始年月日等を職権で登記に付記します。よって、登記事項証明書（登記簿謄本）を見れば、相続人の氏名や住所が分かるようになります。この登記事項証明書に氏名や住所が記録された相続人は、登記の申請義務を果たしたことになります。)
However, if, after this declaration and registration, an estate division agreement is reached and real estate is acquired, an application for inheritance registration reflecting this information must be filed within three years from the date the estate division agreement was reached.
(ただし、この申告登記の後、遺産分割協議をし、不動産を取得することになった場合は、遺産分割協議成立日から3年以内に、この内容を反映した相続登記の申請を行わなければなりません。)
The documents required to be attached to the application for registration of declaration of heirs are a certificate of family register (a copy of the family register showing the date of death of the deceased (registered owner of ownership of real estate)), a certificate of family register showing that the heir making the application is an heir of the deceased, and in some cases, a copy of the certificate of residence (without the personal number).
(相続人申告登記の際に申出書に添付する必要な書類は、亡くなった方（不動産の所有権の登記名義人）の死亡した日が分かる戸籍の証明書（除籍謄本）、申出をする相続人が亡くなった方の相続人であることが分かる戸籍の証明書、そして場合によっては住民票の写し（マイナンバーが記載されていないもの）になります。)
The declaration by the heir registration is a simplified, but only a kind of relief measure to ensure that the obligation to apply for inheritance registration has been fulfilled. It should be noted that when selling inherited real estate, etc., it is necessary to register the inheritance as usual, and it does not mean that the obligation to apply for inheritance registration reflecting the result of the estate division agreement has been fulfilled.
(相続人申告登記は、簡易ではありますが、あくまでも相続登記の申請義務を果たしたことにする救済措置のようなものです。相続した不動産を売却する場合等は、通常通り相続登記をする必要がありますし、遺産分割協議の結果を反映する相続登記申請の義務を果たしたことにはなりませんので、留意する必要があるでしょう。)
