[4th Edition] Fact-Finding Survey on Inheritance Procedures (2026)

## Press Release Information
Title: [4th Edition] Fact-Finding Survey on Inheritance Procedures (2026)

Kamakura Shinsho, Ltd. (Chuo-ku, Tokyo; Representative Director and President: Fumio Kobayashi; TSE Prime: 6184), a company providing various services related to 'end-of-life planning' (shukatsu) for which demand is increasing in a super-aging society, operates the inheritance information site 'I-Sozoku.' The site has announced the results of the '4th Fact-Finding Survey on Inheritance Procedures (2026).'

URL: https://www.i-sozoku.com/navi/survey2026/

For those wishing to cite the survey results: https://www.kamakura-net.co.jp/contact/cite-contact/

## Background of the Survey

'I-Sozoku' is a portal site that offers free consultation services on inheritance and introduces experts (such as tax accountants and administrative scriveners) with extensive knowledge of inheritance. It supports the resolution of a wide variety of inheritance-related concerns.

Inheritance procedures are not something most people experience multiple times in their lives. Therefore, when many people face a sudden situation, they must navigate through a vast amount of information by trial and error.

To understand the real situation of these inheritance procedures, our company conducts continuous fact-finding surveys. This 4th survey presents the latest inheritance circumstances by comparing data with fixed-point observations from the past three years.

We hope the results of this survey will be helpful for those who are about to face inheritance or are feeling anxious about the procedures.

## Survey Overview

Survey Name: 4th Fact-Finding Survey on Inheritance Procedures (2026)

Survey Target: Individuals who considered or conducted a free consultation with an expert (administrative scrivener or tax accountant) via 'I-Sozoku' between January 2025 and December 2025, and those who considered inheritance procedures with an expert via the 'Inheritance Cost Estimate Guide.'

Survey Period: Thursday, April 2, 2026 – Wednesday, April 22, 2026

Survey Method: Internet survey

Valid Responses: 324

*Percentages are rounded to the first decimal place, so totals may not equal 100%.
*Questionnaires were sent to the target individuals, and the obtained responses were tabulated.

## Survey Topics

1. [Inheritance Assets] 'Under 10 million yen' decreases. The proportion of high-value brackets surges, shifting asset scale from polarization to an overall increase.
2. [Heirs] Inheritance by 'children' exceeds 80%. Meanwhile, inheritance by 'parents' decreases for the fourth consecutive year, reaching a record low.
3. [Costs] Fees paid to experts are 'under 300,000 yen' for about half. Average cost slightly increases to 449,000 yen.
4. [Procedures] 'Preparation of an agreement for division of estate' is the most common. 'Certified copy of the statutory inheritance information' also shows high demand, with over half of respondents requesting it.
5. [Preparation] Over 90% have 'no will,' but the proportion of notarized wills is 1.5 times that of handwritten wills.

## Survey Results

### 1. [Inheritance Assets] 'Under 10 million yen' decreases. The proportion of high-value brackets surges, shifting asset scale from polarization to an overall increase.

Regarding the total value of inherited assets, the 'under 10 million yen' category, which was the most common in the previous survey (44.8%), significantly decreased to 33.6% this time, a drop of 11.2 percentage points. Although it remains the largest group, the trend has shifted from a concentration on small-scale inheritances to a distribution across middle and high-value brackets.

Notably, the '50 million to under 100 million yen' bracket rose from 12.8% to 19.1% (+6.3 points), and '100 million yen or more' nearly doubled from 2.8% to 5.2%. The '10 million to under 20 million yen' bracket also increased from 13.5% to 18.5%, indicating an overall upward shift in the volume zone of inherited assets.

The '50 million to under 100 million yen' bracket became the second most common response category, highlighting a clearer trend towards higher-value inheritances.

The average value of inherited assets in the Greater Tokyo area (Tokyo, Kanagawa, Saitama, Chiba prefectures) rose by approximately 24% from 35.05 million yen to 43.5 million yen. Furthermore, the national average saw a significant increase of about 35%, from 26.6 million yen to 36 million yen. This suggests that asset values are rising not only in the capital region but also nationwide, including rural areas.

Regarding the types of inherited assets, 'land and buildings' were the most common at 90.7%, followed by 'cash and deposits' at 72.8%, and 'life insurance' at 27.5%. Compared to the previous survey, the ranking of the top three items remained unchanged, confirming that these are still the representative types of inherited assets. The recent rise in stock prices and land prices is considered a major factor driving up the overall valuation of inherited assets.

In a comparison between the Greater Tokyo area and the rest of Japan, there was no difference in the overall ranking. However, similar to the previous survey, the ownership rates for 'securities' and 'life insurance' tended to be higher in the Greater Tokyo area. However, compared to the previous survey, the national ownership rate for these assets has decreased, suggesting a slight decline in the proportion of people holding these assets nationwide.

### 2. [Heirs] Inheritance by 'children' exceeds 80%. Meanwhile, inheritance by 'parents' decreases for the fourth consecutive year, reaching a record low.

Regarding the relationship of the heir to the deceased, 'children' were overwhelmingly the most common at 85.5%, followed by 'spouse' at 34.6%, 'siblings' at 7.4%, and 'nieces/nephews' at 4.9%.

The proportion of respondents who said 'father/mother' were the heirs has been continuously decreasing from 7.3% in 2023, reaching a record low of 3.7% in this survey (a decrease of 1.6 points from the previous survey). This four-year consecutive decline reveals a change in the reality of inheritance: due to the overall aging of society, the 'deceased person is getting older,' and their parent generation has often already passed away. In the past, there were a certain number of cases where parents became heirs due to the sudden death of a working-age person. However, due to advances in medical care, the pattern of inheritance has become fixed as a generational shift from elderly parents to their children.

When the deceased dies at an advanced age, their parents ('father/mother') are often already deceased. Furthermore, the establishment of 'elderly-to-elderly inheritance' means that the first-priority 'children' are alive and complete the inheritance in a higher proportion of cases. This structural change has reconfirmed that the opportunity for inheritance rights to pass to the second-priority 'father/mother' is decreasing year by year.

### 3. [Costs] Fees paid to experts are 'under 300,000 yen' for about half. Average cost slightly increases to 449,000 yen.

The average cost of entrusting inheritance procedures to an expert was approximately 449,000 yen in this survey, an increase of about 30,000 yen from the previous survey's 417,000 yen. By cost bracket, '200,000 to under 300,000 yen' was the most common at 24.3%, followed by '100,000 to under 200,000 yen' at 19.2%. People who completed procedures for under 300,000 yen accounted for 48.5% of the total, indicating that about half of the respondents are using experts at a relatively low cost.

On the other hand, the proportion of respondents who said it 'cost 1 million yen or more' increased from 6.5% in the previous survey to 7.5%. These high-cost cases are a factor pushing up the overall average cost.

The main reasons for high costs include the scale of the inherited assets and the complexity of the procedures. In this data as well, the increase in asset value is presumed to be a factor pushing up the average cost. Indeed, the survey on total inherited assets showed that the proportion of '100 million yen or more' increased to 5.2%.