INI

Inheritance Procedures - INI

Inheritance procedures are the collective term for legal and tax procedures required when heirs inherit the assets of a deceased person (decedent). These include creating and storing wills, inheritance division agreements, inheritance registration, and filing and paying inheritance tax. These procedures must be completed within appropriate deadlines according to the procedures established by government agencies such as the Ministry of Justice and the National Tax Agency.

inheritance will inheritance division agreement inheritance tax Ministry of Justice National Tax Agency inheritance registration statutory heir

[item.will]
code=01
slug=will
name=Will
description=A document expressing the decedent's final wishes.
category=Inheritance Preparation
parentCode=

[item.holographic-will]
code=01-01
slug=holographic-will
name=Holographic Will
description=A will written entirely, dated, and signed by the testator in their own handwriting.
category=Types of Wills
parentCode=01

[item.notarized-will]
code=01-02
slug=notarized-will
name=Notarized Will
description=A will prepared by a notary public in the presence of two or more witnesses.
category=Types of Wills
parentCode=01

[item.secret-will]
code=01-03
slug=secret-will
name=Secret Will
description=A will prepared and sealed by the testator and submitted before a notary public and two witnesses.
category=Types of Wills
parentCode=01

[item.inheritance-division-agreement]
code=02
slug=inheritance-division-agreement
name=Inheritance Division Agreement
description=A procedure in which all heirs agree on how to divide the estate.
category=Estate Division
parentCode=

[item.inheritance-division-agreement-document]
code=02-01
slug=inheritance-division-agreement-document
name=Inheritance Division Agreement Document
description=A document recording the agreed terms of estate division.
category=Estate Division
parentCode=02

[item.inheritance-tax]
code=03
slug=inheritance-tax
name=Inheritance Tax
description=A tax levied when property is acquired through inheritance or bequest.
category=Tax
parentCode=

[item.inheritance-tax-basic-deduction]
code=03-01
slug=inheritance-tax-basic-deduction
name=Basic Deduction Amount
description=The upper limit of property value not subject to inheritance tax.
category=Tax
parentCode=03

[item.inheritance-tax-rate]
code=03-02
slug=inheritance-tax-rate
name=Inheritance Tax Rate
description=Tax rates according to the amount acquired based on statutory inheritance shares.
category=Tax
parentCode=03

[item.inheritance-registration]
code=04
slug=inheritance-registration
name=Inheritance Registration
description=A registration procedure to transfer real estate ownership to heirs.
category=Registration
parentCode=

[item.statutory-heir]
code=05
slug=statutory-heir
name=Statutory Heir
description=The scope of heirs as defined by the Civil Code.
category=Heir
parentCode=

[item.renunciation-of-inheritance]
code=06
slug=renunciation-of-inheritance
name=Renunciation of Inheritance
description=A procedure for an heir to renounce inheritance.
category=Heir
parentCode=

[item.limited-acceptance]
code=07
slug=limited-acceptance
name=Limited Acceptance
description=A procedure for an heir to accept inheritance within the limit of net assets.
category=Heir
parentCode=

[item.will-custody-system]
code=08
slug=will-custody-system
name=Will Custody System
description=A system where the Legal Affairs Bureau stores holographic wills.
category=Inheritance Preparation
parentCode=

[item.probate]
code=09
slug=probate
name=Probate of Will
description=A procedure to verify the form and content of a holographic will.
category=Inheritance Preparation
parentCode=