• Want to consult about inheritance around Yaizu, Yoshida Town, Makinohara, Fujieda, and Omaezaki
• I inherited land, but I do not need it and want to dispose of it somehow
• Want to learn about the Inherited Land National Attribution System

Are you facing any of these issues in Yaizu, Makinohara, Omaezaki, Fujieda, Shimada, Yoshida Town, or other nearby areas?
At Yaizu Sogo Law Office, we offer a free first-time legal consultation on inheritance and estate matters. Consulting us once does not obligate you to retain us. We are also available on weekday evenings and on Saturdays. Please feel free to contact us by phone or email.

What Is the Inherited Land National Attribution System?

Many people who have inherited land from a parent or a brother or sister carry concerns such as, "I have no plan to use it and cannot sell it. On the contrary, the fixed asset tax and management costs are a heavy burden…"

In particular, in the areas around our office (Yaizu City, Makinohara City, Yoshida Town, Shimada City, Fujieda City, and Omaezaki City), there are many plots of land in mountainous areas and farmland. The reality is that such land is mostly in low demand and rarely finds a buyer.

Against the background of these problems arising all over Japan, the system newly launched in April 2023 (Reiwa 5) is the "Inherited Land National Attribution System."

By using this system, although at a cost, it becomes possible to hand over unneeded land that meets certain conditions to the State.

Below, we explain the outline of the Inherited Land National Attribution System, the land covered by the system, the flow of the procedures for using it, its merits and demerits, and points to note when actually using it.

Outline of the Inherited Land National Attribution System

⑴　Purpose of the system

The Inherited Land National Attribution System was established to organize land that has been inherited but will not be used and that is left with nothing but the burden of management.

Because cases in which land acquired by inheritance is left unused as it is have been increasing, the system aims to prevent the occurrence of land with unknown owners and to make regional land use smooth by having the State take over the land.

⑵　Eligible users of the system

Only "heirs" who have acquired land by "inheritance or bequest" may use this system.

Persons who acquired land "for causes other than inheritance (sale, gift, etc.)" and "persons other than heirs" who acquired land by bequest are not covered by the system.

In addition, the time of acquisition by inheritance is not questioned at all. Even persons who inherited decades ago, before the system started, are covered.

⑶Land covered and not covered by the system

①Land covered (land the State will take over)

Land such as the following, which is relatively easy to manage and poses little public risk, is covered.

• Forests and wilderness
• Farmland (provided that it is not currently used for cultivation, etc.)
• Residential land without buildings

②Land not covered (land the State will not take over)

For land such as the following, the State will not take it over even if you apply.

• Land on which buildings exist
• Land used by others (e.g., leased land)
• Land indispensable to the use of the surroundings, such as passageways and cemeteries
• Land contaminated by hazardous substances
• Land with unclear boundaries or with disputes over the existence, attribution, or scope of ownership
• Land with risks of cliffs or landslides and extremely high management costs

As described above, the scope of the Inherited Land National Attribution System is limited to "land whose management will not become an excessive burden even if the State takes it over."

Flow when using the system

The procedures when using the Inherited Land National Attribution System, briefly explained as a flow, are as follows.

Merits and demerits of the system

⑴　Merits

The greatest merit of using this system is, needless to say, ①being released from the burden of the fixed asset tax and the burden of managing the land.

In addition, ②the risk of disputes among heirs over the handling of the land can be avoided.

Furthermore, ③by having the State take over unneeded land, you can also avoid passing "negative" real estate on to the next generation.

It is particularly effective in cases such as, "I inherited farmland or a forest that no one uses, but I cannot sell it and am troubled."

⑵　Demerits

On the other hand, there are also several points to note (demerits) about this system.

①Not all land is covered

Land with buildings or land being used by others cannot be attributed.

②Costs are incurred

Using the system requires the application fee and the payment of the contribution; it is not a system in which the State takes over land free of charge.

③The examination takes time

The standard processing period from application to the approval result is said to be about 8 months, and if an on-site inspection, etc. is involved, it may take even longer until the result comes out.

④Co-owned land is difficult to handle

If the land is co-owned with other co-heirs, the consent of all heirs is required.

Cases where the system should be used and cases where it is difficult to use

Organizing what has been discussed above, the cases in which the Inherited Land National Attribution System should be used and the cases in which it is difficult to use are, respectively, as follows.

1. Cases where the system should be used

• Forests and wilderness that no one plans to use and that cannot be sold
• Land that is difficult to manage because the heirs live far away
• Land for which the annual fixed asset tax burden has become a heavy load

2. Cases where the system is difficult to use

• Residential land with buildings
• Farmland and parking lots currently in use
• Land with future development potential (there is a possibility of sale to private parties or donation to municipalities, etc.)

Points to note when using the system

1. Confirmation and organization of whether the system can be used, etc.

First, it is necessary to scrutinize whether the subject land fits the system.

Organizing the co-ownership relationships is also essential.

2. Examining cost-effectiveness

Compare the contribution with the appraised value and future potential of the land, and consider whether it should really be handed over to the State.

In some cases, selling or donating it to municipalities, etc. may be more advantageous.

3. Coordination among relatives

For land shared among heirs, the understanding and cooperation of all heirs are essential.

To avoid trouble, it is desirable to seek the building of consensus through an attorney.

Summary

The Inherited Land National Attribution System is an unprecedented, groundbreaking system in that it makes it possible to hand unneeded land over to the State.

By using this system well, you are released from the burden of the fixed asset tax and the burden of managing the land, and you can also avoid pushing unneeded land on to the next generation.

However, as explained above, not all land is covered, and the application also takes time and costs.

When considering the use of the system, it is important to judge carefully in light of the condition of the land and its future usability.

If you are troubled about the use of the Inherited Land National Attribution System, please feel free to consult the Yaizu Sogo Law Office first.

Frequently Asked Questions

For Your Inheritance Concerns, Consult Yaizu Sogo Law Office

Yaizu Sogo Law Office handles a wide range of inheritance-related matters, including the drafting and execution of wills, renunciation of inheritance, division of estate, and claims for reduction of the statutory reserved share (iryubun).

Inheritance disputes are so notorious for the intense emotional conflict they stir up among heirs — hence their nickname, the "inheritance war" — that disputes can drag on for a long time. This is why consulting a lawyer offers significant benefits.

If you are facing an inheritance issue, please feel free to consult us. The first consultation on inheritance matters is free of charge.

At Yaizu Sogo Law Office, consultations are available not only during weekday daytime hours but also on weekday evenings and on Saturdays. Please call or email us first to make an appointment for a legal consultation.

Are You Troubled by an Inheritance Issue?

• Creating a Will for End-of-Life Planning
• Disputes over How to Divide an Estate (Estate Division)
• Claiming Your Reserved Share of an Estate (Claim for Infringement of Legally Reserved Portion)
• A Family Member Passed Away Leaving Debts Behind (Renunciation of Inheritance)
• Dissatisfied with the Contents of a Will
• Dividing an Inheritance
• What You Need to Know About Filing for Custody of a Holographic Will
• Wills That Bequeath Property Exceeding the Statutory Share of Inheritance to a Specific Heir
• Finding Out Which Court Handles Inheritance Division Mediation
• About the Process of Creating a Notarized Will
• I found a will, but is it all right to open it? (Inspection of a will)
• The Validity of a Will When the Intended Recipient (Legatee) Dies First
• I want to know about the cost of preparing a notarized will
• Can an Estate Division Different from the Will Be Made?
• I want to know what can be specified in a will
• Requirements for a Self-Written Will (Holographic Will)
• I want to correct an error in a handwritten will I made previously
• About the Executor of a Will
• How Life Insurance Proceeds Are Treated in an Inheritance Division Agreement Where the Beneficiary Is Designated as an Heir
• If I renounce my inheritance, who will manage the family grave?
• Want the State to take over inherited land (the Inherited Land National Attribution System)
• Do You Inherit Debts Even After Years of No Contact with Your Parents?

See all articles on inheritance