TSV
Inheritance Procedures - TSV
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
code slug name description category parentCode
01 will Will A document expressing the decedent's final wishes. Inheritance Preparation
01-01 holographic-will Holographic Will A will written entirely, dated, and signed by the testator in their own handwriting. Types of Wills 01
01-02 notarized-will Notarized Will A will prepared by a notary public in the presence of two or more witnesses. Types of Wills 01
01-03 secret-will Secret Will A will prepared and sealed by the testator and submitted before a notary public and two witnesses. Types of Wills 01
02 inheritance-division-agreement Inheritance Division Agreement A procedure in which all heirs agree on how to divide the estate. Estate Division
02-01 inheritance-division-agreement-document Inheritance Division Agreement Document A document recording the agreed terms of estate division. Estate Division 02
03 inheritance-tax Inheritance Tax A tax levied when property is acquired through inheritance or bequest. Tax
03-01 inheritance-tax-basic-deduction Basic Deduction Amount The upper limit of property value not subject to inheritance tax. Tax 03
03-02 inheritance-tax-rate Inheritance Tax Rate Tax rates according to the amount acquired based on statutory inheritance shares. Tax 03
04 inheritance-registration Inheritance Registration A registration procedure to transfer real estate ownership to heirs. Registration
05 statutory-heir Statutory Heir The scope of heirs as defined by the Civil Code. Heir
06 renunciation-of-inheritance Renunciation of Inheritance A procedure for an heir to renounce inheritance. Heir
07 limited-acceptance Limited Acceptance A procedure for an heir to accept inheritance within the limit of net assets. Heir
08 will-custody-system Will Custody System A system where the Legal Affairs Bureau stores holographic wills. Inheritance Preparation
09 probate Probate of Will A procedure to verify the form and content of a holographic will. Inheritance Preparation