Standard Operating Procedures for Estate and Gift Registration

A. Objectives:

In the case that the registerer bequeaths the land rights to any third parties after death, individual(s) who receive the inheritance shall apply for the transfer of rights with the registration competent authority after the heir(s) conducts the succession registration so that the transfer of rights in rem is valid.
 

B. Related Laws and Regulations:

• I. Civil Code
• II. Land Act
• III. Land Tax Act
• IV. Estate and Gift Tax Law
• V. Equalization of Land Rights Act
• VI. Agricultural Development Act
• VII. Regulations for Land Registration
• VIII. Supplemental Regulations on Succession Registration
• IX. Supplemental Regulations on Documents for Land Registration Application
   

C. ID, Documents, Tables, and Attachments Needed for Application:

• I. Registration application form
• II. Registration inventory list
• III. Will
• IV. Certificate of rights
• V. ID(s) of the applicant(s)
• VI. Certificate for land value increment tax
• VII. Other needed documents regulated by the Central Land Administration