2020/10/06 15:03:26

To inherit the grave

What kind of impression do you have of a "grave"? This may vary considerably depending on the territory, relatives and age group. Those who grew up naturally with deep ties and intimate kinship may have the feeling that "graves are protected by the clan." On the other hand, people who have relatives scattered far away and graves far away may not have the impression that they take good care of the graves and protect them for generations.



It is said that it is not uncommon for graves that have been protected for generations to be left unattended in recent years and have no manager. There are some situations where you don't know where your grave is.

The way of thinking about graves may be changing little by little. However, even if the way of thinking changes, the grave is still the last place for the clan to sleep. If you have a feeling for your family and relatives, you will naturally have the opportunity to think about the last place, the grave. Many people in Japan eventually finish their big job of life and rest in the grave. If you think of yourself as a place to sleep someday, you might naturally think of a "grave".

The fact that you opened this article may mean that you should think a little about the grave. I came up with the word good day. The word Yoshihi is disproportionate when talking about graves, but it's a great opportunity, so why not study a little about graves? This time, I would like to talk about one of the many problems with graves, "succession of graves."



What is a ritual property? Basic knowledge of graves

The first thing to remember in order to inherit a tomb is that it is a special entity called a "ritual property." Other items included in this ritual property include Buddhist altars, Kamidana, bones, and mortuary tablets. In other words, ritual property includes things related to worship, gods, and ancestors.

Ritual property is generally not included in inherited property. Securities such as deposits, real estate, and stocks are inherited assets (heritage) that are inherited by heirs when the owner of the property dies. I think some of you have the impression that when someone dies, the heir will inherit the property. In fact, that's right. Heritage such as deposits and real estate will be inherited by the heirs according to the division ratio determined for each heir's rank.

If you have a will, you basically follow the will, and if you have a heritage division consultation, the heirs can discuss and decide on the division of the heritage. The "remaining property" is inherited by the heirs, although the division ratio and the circumstances of each family are different.

However, there are some things in the world that are property but not included in inheritance. The representative of what is not included in the inherited property is "some rights". Rights such as receivables are subject to inheritance. However, rights that can only be exercised by the deceased person, such as the right to receive the national pension, are not subject to inheritance.



There are other properties that are not subject to inheritance. That is the "ritual property".

The grave is not a legacy! Not subject to inheritance tax

Ritual property is not included in inherited property. Not being an inheritance property means that the grave is not subject to inheritance tax. Not only graves, but also Buddhist altars, ashes, mortuary tablets, and Kamidana, which are also included in ritual property, are not subject to inheritance tax.

Please try to imagine. Suppose your son inherits the grave that his deceased father protected. I also inherited deposits and land. When I calculated it, it seemed that the inheritance tax was levied on the heritage. However, deposits are small and you only pay inheritance tax. When I try to cash in on the land, I have no buyers at all. What if you were told, "Then sell the grave and pay the inheritance tax." Isn't it difficult? Even though it is a grave that has been protected for generations, I have to cash it in order to pay the inheritance tax. Isn't it strange to tax graves and altars?

Of course, if the grave was made of pure gold and diamonds were embedded in various places, the tax office would be wondering, "Is it a tax escape?" There are few cases like this, but it means that the inheritance tax does not apply to the normal inheritance of a normal grave by a family member or relative.

Also, unlike inheritance, ritual property is not divided according to the order of inheritance. Because it is not an inheritance property. If it is an inherited property, deposits and real estate will be divided according to the order of inheritance, but graves and altars are not subject to division. Please try to imagine. Suppose two sons inherit the grave protected by their deceased father. The inheritance of the sons was 1/2 each. If the grave is an inheritance property, the two graves will be split in two. Isn't this also strange?



The tombs and altars are protected by the family for generations and are not included in the framework of heritage.

Is the grave inherited by the eldest son? Grave succession problem

Since ritual property such as graves is not included in the inherited property, it can be inherited freely regardless of whether it is an heir or not. Basically, the successor to the ritual property will be determined separately from the inherited property. The heir to this ritual property can of course be an heir, or a relative who did not become an heir. There is no rule that you must be the eldest son.

The heir to the ritual property will be inherited by the deceased, if he has been designated as the heir in his lifetime. If not specified, it will be decided according to custom. If you have relatives with others in red, if you think of it as a convention, the relatives should be better suited to inherit.


If specified, it does not have to be inherited regardless of the circumstances. If there are circumstances in the inheritance, it is okay to discuss and decide between relatives. In the end, it's okay if you can properly decide "who will inherit".

If you have not decided who will inherit the ritual property, you can file a petition with the court to decide. There is no one to inherit the grave. I'm rubbing between relatives. In such cases, it is best to consult with a lawyer.




The grave is a separate property from the ritual property, which is "not an inheritance property and no inheritance tax is levied" and "the heir does not have to divide". I often hear that the eldest son inherits it with his house, but that is not the case. It will be inherited by the person designated first, and if not specified, it will be inherited according to custom. If you think in this "custom", it is easy to connect with the idea of ​​a person who lived with the deceased person or a person who inherited the house, so as a result, the idea that "the eldest son inherits" may have taken root. not.

Tombs have been cherished for generations. However, each family has its own circumstances. Isn't it sometimes unavoidable to relocate the grave or end the grave? I also want to think about the grave with a view to the future.