After-Death Procedures in Japan: The Administrative Checklist

After-death procedures in Japan are the second wave of paperwork that follows once the death notification and funeral are done: closing insurance and pension records, claiming the money the family is owed, settling the deceased's taxes, notifying banks and providers, ending the lease, and resolving the surviving family's visa status. Several carry hard deadlines, and some unlock funeral benefits, unpaid pension, survivor pension, or tax refunds that are lost if never claimed.¹ (pp. 1, 37–38)²

Confirm current details with official sources

Procedures, fees, and requirements can change. Confirm current details with your municipal office and at the Japan Pension Service, National Tax Agency, and Immigration Services Agency sites. This article is general information, not pension, tax, immigration, or legal advice; for your specific case, consult a licensed sharōshi (labor and social security attorney) for survivor-pension claims, a zeirishi (tax accountant) for the deceased's tax returns, a gyōseishoshi (administrative scrivener) or immigration lawyer for the surviving spouse's change of status, or a bengoshi (lawyer) for lease disputes and contested estates.

Overview

This checklist is for the spouse, partner, adult children, or heirs abroad of someone who died while living in Japan. It starts where When a Foreign Resident Dies in Japan: The First 14 Days ends: the death notification, the cremation permit, the embassy report, and the return of the deceased's residence card are prerequisites to everything below.

What this checklist covers

Once the death notification is accepted, the deceased's 住民票 (jūminhyō, residence record) is removed automatically; no separate procedure is needed for that.¹ (p. 2) What remains is a long tail spread across several offices.

A municipal bereavement guide from Shinjuku groups that tail into the residence record, seal registration, and My Number Card; health insurance and long-term care insurance; pensions; taxes; disability, child, and education benefits; and a set of procedures outside the ward office, from pension offices and the tax office to banks, securities firms, life insurers, utilities, and the phone company.¹ (pp. 1, 37–38) This article follows the same order, adding the surviving family's status of residence.

Several related topics live in their own articles:

• Repatriation of Remains vs. Cremation in Japan covers the body and ashes.
• Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs covers proving heirship, unfreezing accounts, dividing the estate, registering inherited property, and the 3-month renunciation decision.
• Wills for Foreign Residents in Japan: Types, Law, and Validity covers wills and executors.
• Japan Inheritance and Gift Tax for Long-Term Foreign Residents covers inheritance tax.

Who can carry out the procedures

A family member or heir handles most items, and who qualifies depends on the procedure. A few examples show the range.

• Ward office: in Shinjuku, the person filing a head-of-household change brings their own ID, plus a letter of authority (委任状, inin-jō) if they did not live in the deceased's household (as of April 2026; confirm current requirements with your ward or city office).¹ (p. 11)
• Unpaid pension: claimable by family who shared a livelihood with the deceased, in the order spouse, child, parent, grandchild, grandparent, sibling. Family who lived separately submit a declaration of livelihood sharing.³
• Quasi-final tax return: filed by the heirs. With several heirs, they file jointly by co-signing, or each heir may file separately while noting the others' names.⁴
• Mobile phone: Rakuten Mobile accepts death cancellations in principle only from relatives within the second degree or from an elderly-lifetime-support provider; anyone else goes through a lawyer or other representative (as of October 2026).⁵

Japanese offices assume a family register (戸籍, koseki) as proof of relationship. The Japan Pension Service's unpaid-pension and lump-sum death benefit claims ask for family-register documents.³⁶ A survivor without a koseki should ask the pension office in advance what it accepts in place of one; Translation Agencies and Sworn Translators in Japan covers getting foreign documents translated.

Documents to gather first

The same handful of documents recurs across procedures. Request several copies at the start so that one office's retention of an original does not stall another.

Document	Used for (sourced examples)
住民票の除票 (jūminhyō no joshū, removal record of the residence certificate)	Proof of death for the Japan Pension Service death report; docomo cancellation; stopping license renewal notices in Tokyo789
Copy of the death certificate (死亡診断書) or the burial or cremation permit	Kyokai Kenpo (協会けんぽ, the Japan Health Insurance Association) burial benefit when the employer cannot certify the death; docomo and SoftBank cancellation; Sakai NHI loss notification1081112
Family-register extracts or other proof of relationship	Japan Pension Service unpaid pension and lump-sum death benefit; vehicle inheritance in the Kanto region; Rakuten Mobile cancellation36135
届書の記載事項証明書 (certified copy of the death notification's contents)	Restricted to claims such as survivor pensions14
Original funeral receipt naming the claimant	NHI funeral benefit (Shinjuku)1 (p. 16)
Claimant's bank account details and ID	NHI funeral benefit; Japan Pension Service claims1 (p. 16)3

The certified copy of the death notification's contents is not a general-purpose document. It is issued only to an interested party with a special reason; for a death, the listed examples are a survivor's claim to a National, Employees', or Mutual Aid survivor pension, and certain pre-privatization postal life insurance claims.¹⁴ Requesting Juminhyo and Other Documents covers how to request the removal record.

One-stop bereavement counters

Some municipalities run a counter that walks families through ward procedures in one sitting. Shinjuku's おくやみ相談窓口 (okuyami sōdan madoguchi, bereavement consultation counter) offers phone guidance and in-person consultation by advance reservation, working through the ward's own guidebook (as of April 2026).¹ (cover)

Availability varies by municipality, so ask your ward or city office whether it offers one and book it if so. Separately, the Digital Agency runs a policy to move death and inheritance procedures online to reduce the burden on bereaved families.¹⁵

The after-death checklist at a glance

The table below sets every deadline and claim limit on one clock. Two rows are route-only: the renunciation decision and inheritance tax are covered in their own articles, but they run on the same calendar and belong on the same list.

Deadline (start trigger)	Task	Where	Covered in
14 days from the death	Return the deceased's NHI eligibility certificate and end NHI coverage1 (p. 14)12	Ward or city office	Ward office procedures
14 days from the death	Head-of-household change, only where two or more people aged 15 or over remain in the household (Shinjuku)1 (p. 11)	Ward or city office	Ward office procedures
14 days from the death	Return the long-term care insurance card (Shinjuku)1 (p. 8)	Ward or city office	Ward office procedures
14 days from losing the prior coverage	Dependents on the deceased's employee insurance enroll in NHI (Shinjuku)1 (p. 15)	Ward or city office	Ward office procedures
14 days from the spouse's death	Notification regarding a spouse, for three spouse statuses only1617	Immigration Services Agency	Visa consequences
10 days (Employees' Pension) or 14 days (National Pension)	Pensioner death report, unless the deceased's My Number is recorded with the Japan Pension Service7	Pension office	Pension procedures
Promptly	Banks, card issuers, landlord, utilities, phone1811	Each provider	Banks; Housing; Contracts
3 months from learning that succession began for oneself (extendable by the family court)	Renunciation or limited acceptance decision (route-only)1920	Family court for the deceased's last address	Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs
4 months from the day after learning that succession began	Quasi-final income tax return4	Tax office for the deceased's place of tax payment	The deceased's taxes
10 months from the day after learning of the death	Inheritance tax return, only above the basic deduction (route-only)21	Tax office	Japan Inheritance and Gift Tax for Long-Term Foreign Residents
2 years (NHI: from the day after the funeral; Kyokai Kenpo maisōryō: from the day after the death; maisōhi: from the day after the burial)	Funeral or burial benefit claim2210	Ward office or insurer	Funeral cost benefits
2 years from the day after the death	Lump-sum death benefit claim2324 (p. 11)	Municipal office or pension office	Pension procedures
2 years from the first day of the month after treatment	High-cost medical care refund claim25	Ward office or insurer	Ward office procedures
3 years from when the claim can be exercised	Life insurance proceeds26	Insurer	Banks and financial institutions
5 years	Survivor pension, unpaid pension, widow's pension claims2271 (p. 8)	Pension office or municipal office	Pension procedures
5 years from the day after the death (survivor compensation); 2 years (funeral expenses)	Workers' accident compensation survivor benefits28	See the section on employer-related payments	Banks and financial institutions

The first group of deadlines is short and administrative. The later group is about money: a claim limit is the point after which the benefit is lost.

Ward office procedures after the death notification

These steps run at the ward or city office and assume the death notification has already been accepted. Yakusho: Japan's Ward Office as Universal Interface explains how the counters are organized; the exact counter for each item varies by municipality.

Health insurance: ending coverage and returning cards

When a National Health Insurance (NHI, 国民健康保険, kokumin kenkō hoken) member dies, NHI eligibility ends when the death notification is filed (Koto wording).²⁹ What the family must still do, and by when, is set locally.

• Shinjuku: return the deceased's NHI eligibility certificate (資格確認書, shikaku kakuninsho), if one was held, within 14 days of the death. If the head of household changes, bring the family's certificates too; members without a Maina-Hokensho (マイナ保険証, a My Number Card registered for health insurance use) receive a new certificate printed with the new householder's name (as of April 2026; confirm current requirements with your ward or city office).¹ (p. 14)
• Sakai: the householder notifies the ward's insurance and pension section within 14 days, bringing the cremation or burial permit or the death certificate (as of June 2026).¹²
• Koto: the deceased's insurance card or eligibility certificate is collected when the family applies for the funeral benefit, and the family's eligibility information notice (資格情報のお知らせ) does not need replacing because it carries no householder field (as of December 2024).²⁹

For people aged 75 and over on Late-Stage Elderly Medical Care (後期高齢者医療制度, kōki kōreisha iryō seido), Shinjuku asks for the eligibility certificate and any specified-disease certificate back, with no stated deadline (as of April 2026).¹ (p. 8) It also asks for the return of limit-amount certificates (限度額適用認定証 and similar), again with no deadline (as of April 2026).¹ (p. 17)

When the deceased had employee health insurance through a job, the employer files the loss-of-eligibility notification (資格喪失届, shikaku sōshitsu todoke) with the Japan Pension Service, attaching the deceased's insurance card.³⁰ The family's part is to return the card to the employer.

Family members who were dependents on that employee insurance lose their coverage too. In Shinjuku they enroll in NHI within 14 days of losing it, bringing the loss-of-coverage certificate (資格喪失証明書, shikaku sōshitsu shōmeisho) and My Number documents (as of April 2026).¹ (p. 15) NHI Enrollment at the Ward Office covers the enrollment itself.

The card landscape has changed. New health insurance cards stopped being issued on 2024-12-02, the old cards' validity ended on 2025-12-01, and people without a registered Maina-Hokensho receive an eligibility certificate automatically (as of October 2026).³¹ Maina-Hokensho: Health Insurance Card Going Digital and Health Insurance Society vs. Kyokai Kenpo cover the background.

Final medical bills and the high-cost refund

Hospital bills from the final illness can still produce a high-cost medical care refund (高額療養費, kōgaku ryōyōhi). In Minato, the NHI claim limit is 2 years from the first day of the month after the month of treatment.²⁵

Where the householder has died, Minato notes that inheritance documents may be required to claim (as of July 2026).²⁵ The High-Cost-Catch (Kogaku Ryoyohi) System explains how the refund is calculated.

Head of household, residence record, and other ward items

A handful of smaller ward items follow the death notification. Several of them have no deadline, but a few do.

Term	Reading	Meaning
世帯主変更届	setainushi henkō todoke	Change of head of household notification, filed as a resident-movement notification (住民異動届)1
印鑑登録証	inkan tōroku-shō	Seal registration card1
住民票の除票	jūminhyō no joshū	Removal record of the residence certificate7

• Head of household: when the householder dies, a change is required if two or more people aged 15 or over remain in the same household, filed within 14 days of the death (Shinjuku wording as of April 2026).¹ (p. 11)
• Seal registration: becomes invalid automatically when the death notification removes the deceased's residence record. Shinjuku accepts the seal-registration card back, with no deadline.¹ (p. 12)
• My Number Card: there is no obligation to return it. Shinjuku advises keeping it until procedures are finished and accepts its return on request (as of April 2026).¹ (p. 12)
• Long-term care insurance: return the insured card and the burden-ratio certificate within 14 days (Shinjuku, as of April 2026).¹ (p. 8) The Long-Term Care Insurance System (Kaigo Hoken) covers the system itself.
• Child-related benefits: when the recipient or the child is affected, a recipient change or loss procedure is needed. There is no fixed deadline, but delay can mean months without payment (Shinjuku, as of April 2026).¹ (p. 10) Child Benefit (Jidō Teate) covers the benefit.
• Disability handbooks: returned with no deadline (Shinjuku, as of April 2026).¹ (p. 9)
• Mopeds of 125cc or below and small special vehicles: deregister within 30 days at the ward tax section (Shinjuku, as of April 2026).¹ (p. 9)

Funeral cost benefits

Public health insurance pays a funeral or burial benefit, and which one applies depends on how the deceased was insured. This is money the family is owed, but it is paid only on application.

The routing below follows the National Health Insurance rules described by Shinjuku, Shinjuku's NHI page, and Yokohama, and the Kyokai Kenpo rules for employee insurance.¹ (p. 16)²²³²³⁰

Sōsaihi under National Health Insurance

The 葬祭費 (sōsaihi, funeral expense benefit) is paid on application to the person who held the funeral and paid for it, when the deceased was on NHI.¹ (p. 16)³³³²³⁴ The claim goes to the municipality where the deceased lived, not where the applicant lives.³²³⁴

There is one exclusion. If the deceased had been covered as an employee under workplace insurance, died within 3 months of joining NHI, and the former insurer pays a funeral or burial benefit, NHI does not pay.¹ (p. 16)²²³²

Each municipality sets its own amount, so the table shows examples, not a national rate. Figures are as of the date in each row; confirm current figures with your own municipality's NHI section.

Municipality	Plan	Amount	As of
Setagaya (Tokyo ward)	NHI	¥70,000	2026-07-0133
Shinjuku (Tokyo ward)	NHI, ages 0–74	¥70,000	2023-08-1522
Yokohama	NHI	¥50,000	2024-12-2732
Osaka	NHI	¥50,000	2026-08-3134
Kobe	NHI	¥50,000	2026-08-1235
Sagamihara	NHI	¥50,000	2026-06-0136

Whether a direct cremation without a ceremony (直葬, chokusō) qualifies is a municipal question. Sagamihara states that a funeral "including one held directly at the crematorium" qualifies (as of June 2026).³⁶

Yokohama defines the qualifying act as a funeral, burial, or cremation (as of December 2024).³² Other sampled municipalities do not address it, so check with your municipality before relying on it.

Maisōryō and maisōhi under employee health insurance

When the deceased was insured through an employer, the benefit comes from the employee health insurer, not the municipality. The figures below are Kyokai Kenpo's (全国健康保険協会, the Japan Health Insurance Association); a health insurance society is a separate insurer and its rules may differ.

The Kyokai Kenpo pages are undated, so the table is dated to when they were checked (as of October 2026).

Benefit	Who receives it	Amount	As of
埋葬料 (maisōryō, burial benefit)	A person whose livelihood was maintained by the deceased insured	¥50,000	2026-1030
埋葬費 (maisōhi, burial expense reimbursement)	The person who actually carried out and paid for the burial, when no such dependent exists	Actual burial cost, up to ¥50,000	2026-1030
家族埋葬料 (kazoku maisōryō, family burial benefit)	The insured person, when a dependent dies	¥50,000	2026-1030

The benefit is also payable when a former insured person dies within 3 months after losing coverage, and in some continued-benefit cases.³⁰³⁷

How to claim

Bring the funeral receipt, the claimant's bank details, and ID; the exact stack varies by insurer and municipality.

• NHI sōsaihi (Shinjuku): the application form, the original funeral receipt (no copies; addressed to the claimant and itemized as funeral costs), the claimant's bank details and ID, and the deceased's NHI certificate if available. Apply at the counter or by post (as of April 2026).¹ (p. 16)
• NHI sōsaihi (Setagaya): a copy of the funeral receipt showing the applicant's and the deceased's names is accepted. Apply at the ward office, a branch office, or by post (as of July 2026).³³
• Kyokai Kenpo: the 健康保険埋葬料（費）支給申請書 (burial benefit application) goes to the claimant's Kyokai Kenpo branch, with paper applications by post. The employer normally certifies the death, with a burial permit or death certificate as the alternative if it cannot. An actual-cost maisōhi claim also needs receipts and a cost breakdown (as of October 2026).¹⁰

The claim limit is 2 years: from the day after the funeral for NHI, and from the day after the death (maisōryō) or the burial (maisōhi) for Kyokai Kenpo.²²³³¹⁰

Pension procedures and survivor benefits

Survivor benefits do not depend on nationality. The Japan Pension Service guide's eligibility conditions contain no nationality condition; eligibility turns on the deceased's coverage and contribution record and on the survivor's relationship to and dependency on the deceased.²⁴ (pp. 1–3)

Japan Pension System: Nenkin Overview, Kokumin Nenkin: Japan National Pension, and Kosei Nenkin: Employees Pension Insurance explain the two tiers this section refers to.

Term	Reading	Meaning
遺族基礎年金	izoku kiso nenkin	Survivors' Basic Pension (National Pension tier)38
遺族厚生年金	izoku kōsei nenkin	Survivor's Employees' Pension (Employees' Pension tier)39
未支給年金	mishikyū nenkin	Unpaid pension3
寡婦年金	kafu nenkin	Widow's pension27
死亡一時金	shibō ichijikin	Lump-sum death benefit6
中高齢寡婦加算	chūkōrei kafu kasan	Middle-aged widow's addition24
生計維持	seikei iji	Livelihood maintenance (the dependency test)24

The diagram shows which benefits can come into play. It is a map of the possibilities, not an eligibility decision; each benefit's conditions follow in its own subsection.²⁴ (pp. 1–2, 10–11)

Reporting the death to the Japan Pension Service

When the deceased was receiving a pension, the pensioner death report (年金受給権者死亡届, nenkin jukyūkensha shibō todoke) is in principle unnecessary if the deceased's My Number is recorded with the Japan Pension Service. It is still needed when someone claims unpaid pension.⁷⁴⁰

Where the report is required, file it within 10 days (14 days for National Pension) with the pension certificate and proof of death, either a family-register extract or the removal record of the residence certificate, at a pension office or pension consultation center.⁷ The form is a combined death report and unpaid-pension claim, or the death report alone when there is no eligible survivor or no unpaid amount (as of May 2026; confirm current forms with the Japan Pension Service).⁴¹

Pension paid after the death must be repaid

Pension paid for periods after the death, because the report reached the Japan Pension Service late, has to be repaid.⁷⁴⁰ Do not spend pension deposits that arrive after the death until the amount owed has been confirmed.

Unpaid pension (mishikyū nenkin)

Pension the deceased had not yet received, including pension paid after the death that covers months up to the month of death, can be received by family who shared a livelihood with the deceased.¹ (p. 24)³ The order of priority is spouse, child, parent, grandchild, grandparent, sibling.³

The claim needs the pension certificate, proof of relationship, proof of the shared household, and bank details; a claimant abroad who wants payment to a foreign bank adds the overseas address and bank registration form (as of March 2026).³ The claim limit is 5 years.²

Survivor's Basic Pension (izoku kiso nenkin)

The Survivors' Basic Pension is paid to a spouse with a child, or to the child, whose livelihood was maintained by the deceased. The deceased must have met one of four conditions:²⁴ (p. 2)

1. Died while insured in the National Pension.
2. Was a former insured person aged 60–64 living in Japan.
3. Was entitled to the old-age basic pension with 25 or more years of qualifying periods.
4. Had 25 or more years of qualifying periods.

For routes 1 and 2 there is a contribution requirement: paid plus exempt periods must cover at least two-thirds of the covered months up to two months before the month of death.²⁴ (p. 3) A special exception applies to deaths through the end of March 2036: the deceased was under 65 and had no unpaid months in the latest year (as of FY2026).²⁴ (p. 3)³⁹

A "child" here means a child until March 31 after their 18th birthday, or under 20 with a Grade 1 or 2 disability, and unmarried.²⁴ (p. 1) Livelihood maintenance means shared livelihood with the deceased and, in principle, annual income under ¥8.5 million or expected to fall below it within about 5 years (as of FY2026).²⁴ (p. 12)

Amounts are revised each fiscal year; the table shows FY2026 figures (as of FY2026).

Recipient	Amount	As of
Spouse with a child, base amount	¥847,300 per year, plus child additions (born on or before 1956-04-01: ¥844,900)	FY202624 (p. 4)
1st and 2nd child addition	¥243,800 each	FY202624 (p. 4)
3rd and later child addition	¥81,300 each	FY202624 (p. 4)
Spouse with one child, total	¥1,091,100 per year	FY202638

Payment starts from the month after the death.²⁴ (p. 4)

Survivor's Employees' Pension (izoku kōsei nenkin)

The Survivor's Employees' Pension is paid when the deceased met one of these conditions:²⁴ (p. 2)³⁹

• Died while insured under the Employees' Pension.
• Died within 5 years of the first doctor visit for an illness or injury that began while insured.
• Was receiving a Grade 1 or 2 disability employees' pension.
• Was entitled to, or had, 25 or more years of qualifying periods.

The first two routes carry the same contribution requirement as the Survivors' Basic Pension.²⁴ (p. 2) Survivors qualify in this order: spouse with a child; child; spouse without a child; parents; grandchildren; grandparents.²⁴ (p. 1)³⁹ "Spouse" includes a de facto (内縁, naien) spouse.²⁴ (p. 2)

The current age conditions, which apply to deaths before the reform described in Good to know takes effect, differ by sex. A husband, parent, or grandparent must be 55 or over at the death, with payment from age 60; a husband who also receives the Survivors' Basic Pension can receive it before 60. A childless wife under 30 receives a 5-year fixed-term benefit.²⁴ (p. 1)

The amount is three-quarters of the earnings-related portion of the deceased's old-age employees' pension. For the first three routes, the calculation assumes 300 months of coverage if the deceased had fewer.²⁴ (p. 4)³⁹

A wife aged 40 to 65 with no qualifying child at her husband's death, or who loses the Survivors' Basic Pension when the youngest child ages out, receives the middle-aged widow's addition of ¥635,500 per year (as of FY2026).²⁴ (p. 5) A survivor aged 65 or over with their own old-age employees' pension receives that pension in full, and the survivor pension is reduced by the same amount.²⁴ (p. 6)

Widow's pension and the lump-sum death benefit

These two National Pension benefits depend on the deceased's Category 1 contribution periods. Where both are available, the survivor chooses one.²⁴ (p. 10)²⁷

Widow's pension (kafu nenkin)

The widow's pension is paid from age 60 to 65 to a wife whose husband had 10 or more years of paid and exempt Category 1 periods, who was maintained by him, and whose marriage (including a de facto marriage) lasted 10 or more continuous years.²⁴ (p. 10)²⁷ For deaths before 2017-08-01, 25 years were required.²⁴ (p. 10)

The amount is three-quarters of the old-age basic pension calculated from the husband's Category 1 periods. It is not payable if the husband had received an old-age or disability basic pension.²⁴ (p. 10) The claim limit is 5 years.²⁷

Lump-sum death benefit (shibō ichijikin)

The lump-sum death benefit is payable when the deceased had 36 or more months of Category 1 contributions (partial-payment months counted proportionally) and received neither an old-age nor a disability basic pension.²⁴ (p. 11)²³⁶ It goes to family who shared a livelihood with the deceased, in the order spouse, child, parent, grandchild, grandparent, sibling.²⁴ (p. 11)⁶

It is not payable when someone is entitled to the Survivors' Basic Pension, with an exception for a parent.²⁴ (p. 11) Claims for both this benefit and the widow's pension go to the municipal office, and the lump-sum claim limit is 2 years from the day after the death.²⁴ (p. 11)²³

The amount rises with the number of contribution months (as of FY2026).

Category 1 contribution months	Amount	As of
36–179	¥120,000	FY202624 (p. 11)
180–239	¥145,000	FY202624 (p. 11)
240–299	¥170,000	FY202624 (p. 11)
300–359	¥220,000	FY202624 (p. 11)
360–419	¥270,000	FY202624 (p. 11)
420 or more	¥320,000	FY202624 (p. 11)
Additional (付加, fuka) premiums paid for 36 months or more	+¥8,500	FY202624 (p. 11)23

The 2025 pension amendment changes how this benefit interacts with a child's Survivors' Basic Pension. From 2028-04-01 a child can receive the Survivors' Basic Pension even while living with a parent; if a parent takes a lump-sum death benefit whose right arises between 2026-04-01 and 2028-03-31, the child's Survivors' Basic Pension stays suspended (as of FY2026).²⁴ (p. 11)²³

When the deceased was a short-tenure foreign contributor

A deceased person with few contribution months may not meet the survivor-benefit conditions above, and the realistic options narrow. The lump-sum death benefit's 36-month threshold is one route.²⁴ (p. 11)

The lump-sum withdrawal (脱退一時金, dattai ichijikin) is a separate benefit for people who leave Japan. Its conditions include no Japanese nationality, no longer being insured, 6 or more months of contributions, less than the 10-year qualifying period, never having been entitled to a disability or survivor pension, no address in Japan, and a claim within 2 years of losing coverage or, if coverage ended while living in Japan, of leaving Japan (as of April 2026).⁴² The 2025 amendment provides that a foreign national who left on a re-entry permit cannot claim it while the permit is valid, from a date set by Cabinet Order within 4 years of promulgation (as of June 2025).⁴³ (p. 2)

The Japan Pension Service page on the withdrawal does not address whether survivors can claim a withdrawal the deceased never claimed.⁴² Lump-Sum Withdrawal: Survivors, Disability, and Edge Cases covers that question.

Totalization agreements let coverage periods in both countries be combined to meet eligibility, including for survivor pensions. The agreement with Austria took effect on 2025-12-01, bringing the number in force to 24; the agreements with the UK, South Korea, China, and Italy cover only the avoidance of double coverage, not totalization (as of October 2025).⁴⁴ Totalization Agreements with Japan: What They Do explains the mechanism.

Claiming when the survivor lives abroad

The Japan Pension Service page on claims from abroad details the procedure only for old-age pensions: the claim goes to the pension office or pension consultation center for the last Japanese address, with a form registering the foreign address and bank account, and attached certificates must be issued within six months of submission (as of February 2026).⁴⁵ It routes survivor-pension claims to separate pages, so confirm the filing office for a survivor claim with the Japan Pension Service.

Unpaid pension and lump-sum death benefit claims from abroad may be mailed to a Japan Pension Service branch or headquarters.³⁶ Claiming Japanese Pension from Abroad: Cross-Border Steps covers the overseas process in detail.

The deceased's taxes

The deceased's own income tax and residence tax do not end with the death; they pass to the heirs. The Japanese Tax Year and Filing Calendar and The Tax Office (Zeimusho) and the e-Tax Portal cover the general system.

The quasi-final income tax return (jun-kakutei shinkoku)

The 準確定申告 (jun-kakutei shinkoku, quasi-final return) is the income tax return the heirs file for a person who would have had to file. It is due within 4 months from the day after the heirs learned that succession began, at the tax office for the deceased's place of tax payment, with the attached form 「死亡した者の所得税及び復興特別所得税の確定申告書付表」 listing the heirs.⁴

If the person died between January 1 and the March 15 filing deadline without filing the previous year's return, the same 4-month period applies to that return too.⁴

Only amounts the deceased paid before death count toward deductions. Medical expenses, social insurance premiums, and life insurance premiums paid by the heirs after the death do not count on this return, and the dependent and spouse deductions are judged as of the date of death.⁴

A pensioner whose public pension income was ¥4 million or less and whose other income was ¥200,000 or less does not need to file. A return can still be filed to claim a refund, for example through the medical expense deduction (as of April 2026; confirm current thresholds with the National Tax Agency).⁴⁶

Residence tax for the year of death

Residence tax is assessed on January 1. A person who dies on or after January 2 still owes that year's residence tax, and the liability passes to the heirs.⁴⁷¹ (p. 25) A person who dies before January 1 is not assessed for the following fiscal year.⁴⁸

Heirs who renounce the inheritance through the family court do not inherit the liability; they submit the court's acceptance notice.⁴⁷⁴⁹ Shibuya and Shinjuku ask heirs to file a 相続人代表者指定届 (designation of a representative heir) (as of April 2026).⁴⁹¹ (p. 25)

Payroll or pension deduction switches to ordinary collection from the heirs (Shibuya). When an employee dies, the employer files a notice of change for the employee and cannot collect the remaining balance as a lump sum (Kobe, as of June 2026).⁴⁹⁵⁰ How Residence Tax Is Calculated covers the tax itself.

Heirs who live outside Japan

For inheritance tax, a person without a Japanese address who must file designates a tax agent (納税管理人, nōzei kanrinin) and files the tax-agent notification with the tax office.⁵¹ Final-Year Tax Filing and the Nozei Kanrinin explains the role.

An exit tax can also apply. Where a deceased resident who had lived in Japan for more than 5 of the past 10 years leaves ¥100 million or more in covered assets to a non-resident heir, the heirs must file a quasi-final return within the 4-month period (as of April 2026).⁵²

Inheritance tax is a separate layer

Inheritance tax is filed only if the property acquired exceeds the basic deduction, and its deadline is 10 months from the day after learning of the death.²¹ Japan Inheritance and Gift Tax for Long-Term Foreign Residents covers it.

Notifying banks and financial institutions

This section covers telling institutions about the death and what that triggers. Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs covers the document stack for unfreezing accounts, the pre-division withdrawal, and transferring holdings.

Banks, Japan Post Bank, and brokerages

The municipal death notification does not inform the bank. The bank freezes the account when it learns of the death, usually through the family's own notification.⁵³ Once notified, transactions on the deceased's account, both deposits and withdrawals, are restricted in principle.¹⁸

Banks, Japan Post, securities firms, and life insurers each handle their own cancellation, name change, or claim.¹ (p. 38) Make a list of every institution before notifying any of them.

Automatic debits can stop when the account is frozen

Because withdrawals are restricted, rent, utilities, phone, and insurance debited from the deceased's account can stop once the bank is notified.¹⁸ In Shinjuku, NHI premiums paid by direct debit from a deceased account holder's account require a new direct-debit application (as of April 2026; confirm current requirements with your ward or city office).¹ (p. 15) Move any debits the household needs onto a survivor's account first.

Credit cards, loans, and mortgages

Heirs succeed to all rights and obligations of the deceased from the moment succession begins, except those personal to the deceased.⁵⁴ An outstanding card balance or loan therefore passes to the heirs with the rest of the estate rather than ending with the death.

Family cards depend on the main card. Under SMBC Card's member terms, family members automatically lose membership when the principal member does, and the death or a relative's notice of the death is a listed termination event (as of March 2026).⁵⁵

A home loan may be cleared by group credit life insurance (団体信用生命保険, dantai shin'yō seimei hoken). For a Flat 35 mortgage, if the borrower was enrolled in the agency's group credit life insurance, the insurance pays off the debt; contact the originating lender with a death certificate. If not, the heir who inherits the property takes on the debt (as of October 2026).⁵⁶

Disposing of all or part of the inherited property counts as simple acceptance of the inheritance, with an exception for acts that only preserve it.⁵⁷ Paying the deceased's debts from estate assets therefore bears on the renunciation decision covered in Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs.

Life insurance and employer-related payments

The right to claim life insurance proceeds lapses 3 years after it can first be exercised.²⁶ Insurance in Japan for Foreign Residents: What's Required and What's Optional covers policy types.

If the death was work-related, workers' accident compensation (労災, rōsai) survivor benefits may apply. The survivor compensation pension and lump sum lapse 5 years from the day after the worker's death, and funeral expenses lapse after 2 years.²⁸ Contact the deceased's employer about final pay and other amounts owed; Final Pay and Documents on Exit in Japan covers the documents an employer issues when employment ends.

Housing: the lease and the belongings

A rented home is often the largest open obligation after a death, because rent keeps running. Move-Out Notice: The 1-2 Month Standard and Move-Out Inspection and Deposit Negotiation in Japan cover the general move-out process.

A rental lease does not end on death

When a tenant dies, the lease right and ownership of the belongings in the unit pass to the heirs.⁵⁸⁵⁴ The lease continues until the heirs terminate it and return the unit, so rent keeps accruing in the meantime.

A cohabiting partner who is not an heir is treated differently. If a residential tenant dies without an heir, a cohabitant in a de facto marital (or de facto adoptive) relationship succeeds to the lease, unless they tell the landlord otherwise within one month of learning that the tenant died without an heir.⁵⁹

Model contract clauses published by the Ministry of Land, Infrastructure, Transport and Tourism (MLIT) and the Ministry of Justice in 2021 let a tenant designate in advance a person (受任者, juninsha) who, after the tenant's death, can terminate the lease and dispose of or move the belongings, trying to sell items of value. They are aimed at single tenants aged 60 or over at contract.⁵⁸⁶⁰ MLIT revised its guidebook and Q&A on the clauses in October 2025 (as of October 2026; confirm current guidance with MLIT).⁶⁰

Clearing belongings

Estate-clearing services (遺品整理, ihin seiri) empty a home on the family's behalf. The National Consumer Affairs Center reported complaints rising from 73 cases in FY2013 to 105 in FY2017, involving high cancellation fees, extra charges on the day, and items the family meant to keep being thrown away (as of July 2018).⁶¹

Its advice: get quotes from several providers, check the estimate's contents, separate items to keep from items to dispose of, and contact a consumer center if a dispute arises.⁶¹ Oversized Trash (Sodai Gomi) and the Prepayment Sticker covers disposing of large items yourself.

Clearing out belongings can count as accepting the inheritance

Disposing of all or part of the inherited property counts as simple acceptance of the inheritance, except for acts that only preserve it.⁵⁷ Selling or discarding valuable items before the family has decided whether to renounce can close off that option; Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs covers the decision.

When the death happened inside the unit

MLIT's 2021 guideline for real estate agents on disclosing deaths covers residential property only. Under it, natural deaths and everyday accidental deaths, such as falls, choking, or drowning in the bath, need not in principle be disclosed to future tenants.⁶²⁶³ (pp. 3, 5–6)

The exception is a natural death that went unnoticed for a long time and was followed by special cleaning (特殊清掃, tokushu seisō) or major renovation; the disclosure rules then apply.⁶³ (p. 6) For leases, a death that must be disclosed need not be disclosed after roughly 3 years from its occurrence or discovery, unless the case is especially notorious, and it must be disclosed regardless of time if a prospective tenant asks.⁶²⁶³ (pp. 6–7)

Agents disclose the timing, place, and cause, but not names, ages, or details of the death.⁶³ (p. 7) If a dispute with the landlord arises over cleaning costs or claims, The Consumer Affairs Hotline (188) is a first point of contact.

If the deceased owned the home

Inheritance registration of real estate has been mandatory since 2024-04-01. Failing to apply within 3 years of learning of the inheritance, without a justifiable reason, can bring a non-criminal fine of up to ¥100,000.¹ (p. 3) Inheritance for Foreign Residents in Japan: Accounts, Property, and Heirs covers the registration.

In Tokyo, fixed asset tax inquiries go to the metropolitan tax office (as of April 2026).¹ (p. 38) If the home carried a mortgage, see the group credit life insurance point under Credit cards, loans, and mortgages above.⁵⁶ Property Taxes and Ongoing Costs covers the taxes on a home.

Contracts and subscriptions

Each service provider handles its own name change or cancellation. The Shinjuku guide lists water, electricity, gas, and phone among the procedures outside the ward office.¹ (p. 38)

Electricity, gas, and water

Change the name on the water contract or cancel it with the water bureau (in Tokyo, the metropolitan water bureau). Change or cancel electricity, gas, and phone with each contracted company.¹ (p. 38)

A name change keeps service running for a surviving household member; cancellation is for an empty home. Move-Out Procedures: Closing Utility Accounts covers final readings and bills.

Mobile phone, internet, and NHK

The four major carriers each publish a death-cancellation procedure. The table summarizes them as checked (as of October 2026; confirm current requirements with each carrier).

Carrier	Where	Documents	Fees	As of
docomo	docomo shop or d garden (ahamo by post)	Proof of death (funeral notice, death certificate, removal record of the residence certificate, etc.), UIM or eSIM card, visitor's ID	No administrative fee; usage up to the cancellation date is billed the following month; d points lapse	2026-108
au	au store	Visitor's ID, a document confirming the death, a relationship document if name or address differ	Not stated	2026-06-3064
SoftBank	SoftBank shop	Visitor's ID, proof of death, USIM card	No cancellation penalty or fee; installment balances still payable; base charges continue in the deceased's name until succession or cancellation	2026-101165
Rakuten Mobile	By post (about 2 weeks)	Application form, copy of a death document, relationship document, applicant's ID; relatives within the second degree	Postage borne by the applicant	2026-105

For fiber and internet providers, contact each provider; ISP Cancellation and Lock-In in Japan covers how those contracts end.

NHK's cancellation page covers contracts that are no longer needed and households merging into one, but does not address the contract holder's death (as of October 2026).⁶⁶ Contact NHK directly; NHK Reception Fee: The Obligation Question covers the contract itself.

Subscriptions, memberships, and point programs

Recurring card charges, gym and club memberships, newspaper subscriptions, and insurance policies each need a separate cancellation. The deceased's recent card statements are the quickest way to find recurring charges.

Points and mileage follow each program's own terms. docomo d points, for example, lapse when the line is cancelled (as of October 2026).⁸ Check each program's terms before cancelling the underlying account.

Vehicles, licenses, and registrations

In Tokyo, the Metropolitan Police Department states that family members have no obligation to return a deceased person's driver's license. To stop renewal notices there, bring the license, proof of death, and your own ID to a police station or license center (as of July 2022).⁹ Elsewhere, check with the prefectural police.

A car inherited by a single heir in the Kanto region is transferred at the Transport Bureau. The application needs the vehicle inspection certificate, a family register or a statutory heirs information certificate, one of an estate division agreement, a simplified estate division statement (vehicles worth ¥1 million or less), a will, or a court document, plus the heir's seal certificate and a parking certificate (as of October 2026).¹³

Name changes and deregistration for ordinary vehicles (661cc and over) and motorcycles over 125cc go through the Transport Bureau; in Tokyo, automobile tax inquiries go to the metropolitan tax call center.¹ (p. 38) The Disposal (Haisha) Procedure and Annual Auto Tax (Jidosha-zei) cover deregistration and the tax. Mopeds are handled at the ward office (see the ward items above).

Visa consequences for the surviving family

The effect on the surviving family's status of residence depends on the survivor's own status. Family Life Events and Your Visa Status covers how other life events affect status.

The branch below follows the Immigration Services Agency's notification and revocation rules.^16676817

Whose status is affected

The notification duty applies only to three statuses: Dependent (家族滞在, kazoku taizai), limited to those engaged in daily activities as a spouse; Spouse or Child of a Japanese National (日本人の配偶者等), limited to spouses; and Spouse or Child of a Permanent Resident (永住者の配偶者等), limited to spouses.¹⁶¹⁷ A Long-Term Resident (定住者, teijūsha) whose status rests on a marriage does not have this duty.⁶⁷ (Q93)

Status can also be revoked for not carrying out the status's activity. Holders of the statuses listed in Table 1 of the Immigration Control Act face revocation after 3 or more months without that activity, and spouses holding Spouse or Child of a Japanese National or of a Permanent Resident face it after 6 or more months without spouse activity; in both cases, only without a justifiable reason.⁶⁸⁶⁹

Holders of other statuses are not subject to the spouse-notification duty. Spouse or Child of a Japanese National, Spouse or Child of a Permanent Resident, and Dependent Visa: Spouses and Children of Residents cover each status.

The 14-day notification to Immigration

The notification regarding a spouse (配偶者に関する届出, haigūsha ni kansuru todokede) is due within 14 days of the spouse's death.¹⁷¹⁶ It can be filed online through the electronic notification system at any hour with no attachments, in person at a regional immigration office with the residence card, or by post with a copy of the residence card to the notification desk of the Tokyo Regional Immigration Services Bureau (as of October 2026; confirm current channels with the Immigration Services Agency).¹⁶ ISA Online Procedures covers the online system.

Missing the notification or the change of status carries real risk

Failing to file the notification under Article 19-16 can bring a fine of up to ¥200,000.⁷⁰ Separately, a spouse who goes 6 or more months without spouse activity, without a justifiable reason, can have the status revoked.⁶⁸ Filing the notification does not by itself change your status; plan the next status early.⁶⁷ (Q98)

Staying in Japan: changing status

The Immigration Services Agency's guidance on the related divorce case says an immediate change of status is not required after the notification but should be filed, and that 6 or more months without spouse activity can lead to revocation.⁶⁷ (Q98) The same revocation ground applies after a spouse's death.⁶⁸

The agency's published list of "justifiable reasons" (2012) gives examples such as domestic violence, living apart for child-rearing while sharing a livelihood, a long absence on a re-entry permit to care for a sick relative, and divorce mediation or litigation. The death of a spouse is not on the list, though the list is not exhaustive.⁶⁹

Article 22-5 of the Act adds a safeguard. Before revoking a status on the 6-month spouse ground, the Minister must give consideration to allowing the person to apply for a change of status or permanent residence.⁶⁹

The main route for staying is a change to Long-Term Resident. It is granted only where there are reasonable grounds, judged at the regional bureau's discretion on the person's activities, residence history, and need, and similar cases can end differently.⁷¹ Change of Status of Residence covers the application.

The agency's 2017 case list shows how the factors are weighed. One approved bereavement case involved a man with about 13 years and 8 months in Japan, married about 6 years to a special permanent resident, who continued running a business with income. One denied case involved a woman with about 4 years in Japan and a marriage of about 3 years and 10 months, of which about 1 year and 6 months was spent abroad alone, who had lived apart from her husband before his death.⁷¹

Long-Term Resident is not indefinite. Its periods of stay are 5 years, 3 years, 1 year, 6 months, or a designated period of up to 5 years, and it is renewed like other statuses (as of October 2026).⁷² Long-Term Resident: Japan's Quasi-PR Status covers the status, and Spouse Visa After Divorce covers the closest parallel procedure.

Children's status

A Dependent child is not covered by the spouse-notification duty, which applies only to spouse activity.¹⁶ What a child's status should become after a parent's death depends on the child's nationality and the surviving parent's status; Dependent Visa: Spouses and Children of Residents, Spouse or Child of a Japanese National, and Citizenship for Children Born in Japan cover the options.

Getting professional help

Several professions divide the after-death work between them. Bengoshi, Gyoseishoshi, Shiho-shoshi, and Zeirishi: Who Does What explains the boundaries.

• Sharōshi (社会保険労務士, labor and social security attorney): survivor-pension eligibility and claims, especially with mixed or foreign contribution histories.
• Zeirishi (税理士, tax accountant): the quasi-final return and any inheritance-tax exposure; see Zeirishi: Tax Accountants in Japan.
• Gyōseishoshi (行政書士) or an immigration lawyer: the surviving spouse's change of status.
• Bengoshi (弁護士, lawyer): lease disputes and contested estates; Hoterasu: The Legal-Aid Center offers a lower-cost entry point.
• Shihō-shoshi (司法書士, judicial scrivener): property registration. The Shinjuku guide directs inheritance registration questions to the Tokyo Shihō-shoshi Association (as of April 2026; confirm current contacts with your municipality).¹ (p. 4)

Free first stops exist. The Japan Pension Service's ねんきんダイヤル (nenkin dial) at 0570-05-1165 handles general pension enquiries, with in-person consultations by reservation (as of FY2026).²⁴ (p. 14) Municipal Foreign-Resident Services Counters can help with ward procedures.

Good to know

Survivor's Employees' Pension rules are being revised

A 2025 pension amendment (令和7年法律第74号) was enacted on 2025-06-13 and promulgated on 2025-06-20.⁴³⁷³⁷⁴ Its review of the Survivor's Employees' Pension takes effect on 2028-04-01.⁴³ (p. 2)

Under the new design, a spouse widowed under 60 without a child receives a fixed 5-year benefit in principle, continued beyond 5 years where needed, such as entitlement to a disability pension or insufficient income. Men under 60 are newly covered, the ¥8.5 million income test is abolished for the fixed-term benefit, the amount rises (a fixed-term addition of about 1.3 times the current level, plus a credit split on death), and nothing changes for deaths at 60 or over.⁷⁵ (pp. 1–2)⁴³ (p. 2)

The change applies to men from 2028-04 and is phased in for women over 20 years from the same date; immediately after enforcement, the fixed-term rule covers childless women under 40 at the end of FY2028.⁷⁵ (pp. 1–2)⁷⁴ Current recipients, people whose entitlement arises at 60 or over, women aged 40 or over in FY2028, and survivors raising a qualifying child are not affected.⁷⁵ (pp. 1–2)

Some details come from a Ministry of Health, Labour and Welfare explainer written before enactment, and implementing ordinances may refine them. That explainer describes the continuation benefit as paid in full to a single person earning up to about ¥100,000 a month (about ¥1.22 million a year), tapering and generally ending above about ¥200,000–300,000 a month (as of the pre-enactment explainer; confirm current figures with the Ministry of Health, Labour and Welfare).⁷⁵ (p. 1) New awards of the middle-aged widow's addition from 2028-04-01 shrink in stages over 25 years to FY2053, while amounts already being received do not change.⁷⁵ (p. 3)

Unmarried and same-sex partners

For survivor pensions, "spouse" includes a de facto (内縁) spouse, and the widow's pension's marriage-duration condition counts a de facto marriage.²⁴ (p. 2)²⁷ A claim based on a de facto relationship uses the Japan Pension Service's declaration forms (form 7 covers survivor pension, unpaid pension, and the lump-sum death benefit), with proof of shared livelihood or a third party's certification (as of April 2026).⁷⁶

Inheritance works differently. A de facto spouse who lived with the tenant succeeds to the lease only when the tenant died without an heir.⁵⁹ Wills for Foreign Residents in Japan: Types, Law, and Validity covers how a partner can be provided for in a will.

For same-sex partners, the Supreme Court ruled on 2024-03-26 on whether a same-sex partner can be a "person in circumstances factually equivalent to marriage" under the crime victim benefits law, reversing and remanding the case.⁷⁷ That ruling concerns crime-victim benefits, not pensions. Same-Sex Marriage Status in Japan and Domestic Partnerships and the Future of Marriage Law cover the wider legal position.

Payments that keep arriving after the death

Pension paid after the death for months past the month of death must be repaid.⁷ Hold any such deposits until the amount owed has been confirmed.

Spending estate money is also not neutral. Disposing of the deceased's property counts as simple acceptance of the inheritance, which matters if the family is still deciding whether to renounce.⁵⁷

Cancelling the deceased's phone line

Cancelling the deceased's mobile line is not urgent in fee terms. docomo charges no administrative fee and SoftBank no cancellation penalty on a death cancellation (as of October 2026).⁸¹¹

Holding the line does cost something: at SoftBank, base charges continue in the deceased's name until succession or cancellation (as of October 2026).¹¹ Rakuten Mobile's postal process takes about 2 weeks, so allow for that when timing the cancellation (as of October 2026).⁵

Claims have time limits, not just deadlines

Several of the payments in this article are lost if not claimed in time. The funeral or burial benefit, the lump-sum death benefit, and the high-cost medical care refund each lapse after 2 years; life insurance proceeds after 3 years; survivor pension and unpaid pension after 5 years.^21022262325

Diarize the claim limits alongside the filing deadlines from the checklist table.

The household's money flows may break at once

When the deceased's account is the household's main account, every debit from it can fail once the bank is notified, because transactions are restricted in principle.¹⁸ Even public payments are affected: Shinjuku requires a new direct-debit application for NHI premiums that were paid from a deceased account holder's account.¹ (p. 15)

Open or prepare a survivor's account and move essential debits there before notifying the bank. Multiple-Account Strategy for Foreign Residents covers the preventive habit.

Home-country procedures run in parallel

Foreign pensions, foreign bank accounts, and home-country death registration follow that country's own rules. Where Japan has a totalization agreement with the country, coverage periods in both countries can be combined to meet eligibility, including for survivor pensions (as of October 2025).⁴⁴

For authenticating Japanese documents for use abroad, see Apostille and Hague Convention Authentication.

See also

• Koseki: Japan's Family Register Explained
• Jūminhyō: Japan's Residence Record Explained
• Seal Registration (Inkan Toroku) Procedure
• Funeral Etiquette in Japan
• Mortgages for Foreign Residents

References

Footnotes

1. 新宿区. 『おくやみガイドブック ご遺族の方へ』(PDF, 令和8年(2026年)4月発行; page numbers below are the guidebook's printed page numbers). https://www.city.shinjuku.lg.jp/content/000398612.pdf ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹ ↩²² ↩²³ ↩²⁴ ↩²⁵ ↩²⁶ ↩²⁷ ↩²⁸ ↩²⁹ ↩³⁰ ↩³¹ ↩³² ↩³³ ↩³⁴ ↩³⁵ ↩³⁶ ↩³⁷ ↩³⁸ ↩³⁹ ↩⁴⁰ ↩⁴¹

2. 日本年金機構. 「年金の時効」. Updated 2020-12-25. https://www.nenkin.go.jp/service/jukyu/seido/kyotsu/shikyu/20140421-01.html ↩ ↩² ↩³ ↩⁴

3. Japan Pension Service. "Unpaid Pension Benefits for Deceased Pensioner." Updated 2026-03-02. https://www.nenkin.go.jp/international/english/japanese-system/benefit/unpaid.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

4. 国税庁. 「No.2022 納税者が死亡したときの確定申告（準確定申告）」(令和8年4月1日現在法令等). https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2022.htm ↩ ↩² ↩³ ↩⁴ ↩⁵

5. 楽天モバイル. FAQ「契約者が逝去したため回線を解約したいのですが、どうすればよいですか？」. https://network.mobile.rakuten.co.jp/faq/detail/00001246/ ↩ ↩² ↩³ ↩⁴

6. Japan Pension Service. "Lump-sum Death Benefits." Updated 2026-03-02. https://www.nenkin.go.jp/international/english/japanese-system/benefit/lumpsum_death.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

7. 日本年金機構. 「年金受給者が亡くなりました。何か手続きは必要ですか。」(FAQ). Updated 2025-11-04. https://www.nenkin.go.jp/section/faq/jukyu/jukyushatodoke/kyotsu/shibo/20140421.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷

8. NTTドコモ. 「ご契約者の死亡による解約」. https://www.docomo.ne.jp/support/mortality/cancellation/ ↩ ↩² ↩³ ↩⁴ ↩⁵

9. 警視庁. 「亡くなられた方の運転免許証について」. Updated 2022-07-15. https://www.keishicho.metro.tokyo.lg.jp/menkyo/koshin/jisyu_hennou/menkyo.html ↩ ↩²

10. 全国健康保険協会（協会けんぽ）. 「健康保険埋葬料（費）支給申請書」. Page undated. https://www.kyoukaikenpo.or.jp/g2/cat230/r129/ ↩ ↩² ↩³ ↩⁴ ↩⁵

11. ソフトバンク. FAQ「契約者が死亡した場合、手続きは何か必要ですか？」. https://www.softbank.jp/support/faq/view/10064 ↩ ↩² ↩³ ↩⁴ ↩⁵

12. 堺市. 「こんなときは14日以内に届出を」. Updated 2026-06-29. https://www.city.sakai.lg.jp/kurashi/honen/kokuho/kokumin_kenkouhoken/14niti.html ↩ ↩² ↩³

13. 国土交通省 関東運輸局. 「単独相続（相続人のうち一人が相続する場合）」. https://wwwtb.mlit.go.jp/kanto/jidou_gian/touroku/souzoku_tandoku.html ↩ ↩²

14. 佐賀地方法務局. 「届書の記載事項証明書の請求について」. https://houmukyoku.moj.go.jp/saga/static/kisaijikousyoumeisyo.htm ↩ ↩²

15. Digital Agency. "Online digitalisation for Death and Inheritance Procedures." Updated 2025-08-19. https://www.digital.go.jp/en/policies/inheritance_onestop_service ↩

16. 出入国在留管理庁. 「配偶者に関する届出」. https://www.moj.go.jp/isa/applications/procedures/nyuukokukanri10_00016.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

17. e-Gov法令検索 (デジタル庁). 出入国管理及び難民認定法 第19条の16 (API article view). https://laws.e-gov.go.jp/api/1/articles;lawId=326CO0000000319;article=19_16 ↩ ↩² ↩³ ↩⁴

18. 一般社団法人 全国銀行協会. 「預金相続の手続の流れ」. Page undated. https://www.zenginkyo.or.jp/article/tag-f/7704/ ↩ ↩² ↩³ ↩⁴

19. e-Gov法令検索 (デジタル庁). 民法 第915条 (API article view). https://laws.e-gov.go.jp/api/1/articles;lawId=129AC0000000089;article=915 ↩

20. 裁判所. 「相続の放棄の申述」. https://www.courts.go.jp/saiban/syurui/syurui_kazi/kazi_06_13/index.html ↩

21. 国税庁. 「No.4205 相続税の申告と納税」(令和8年4月1日現在法令等). https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4205.htm ↩ ↩²

22. 新宿区. 「葬祭費（0歳～74歳）」. Updated 2023-08-15. https://www.city.shinjuku.lg.jp/hoken/file02_04_00008.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

23. 日本年金機構. 「死亡一時金」. https://www.nenkin.go.jp/service/jukyu/seido/sonota-kyufu/1go-dokuji/20140422-01.html ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶

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