Subsequent to accepting the application for registration of death, the household registration office should immediately send a copy of the death registration certificate to the tax authority.

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If the tax authority discovers during investigation that the taxpayer evades estate or gift tax intentionally by fraudulent or other illicit means, it may ask the local judicial office with the description of course of event to conduct search, seizure or take other compulsory actions.

If the decedent had a safe box or deposits with a financial or trust institution before death, and the heir or interested party may, following the established legal procedure, open the safe box or withdraw the deposits after the death of the decedent, they shall notify in advance to meet with the tax authority for the opening or withdrawal so that the tax authority may take count and register the content of the safe box or the amount of deposits.

The competent tax authority should issue a tax payment certificate to the taxpayer of estate or gift tax after he/she has paid off the tax due as well as fines, delay penalty and interest, if any, or issue a tax exemption certificate if no tax is due. If, due to special reason, the taxpayer must transfer the title of a property before paying off the tax, he/she may apply to the tax authority for issuing a consent to transfer certificate with the provision of definitive guarantee for payment.
The tax authority should, if so requested by the taxpayer, issue an exclusion certificate for property excluded from gross estate pursuant to Article 16 herein or from total amount of gifts pursuant to Article 20 herein.

In cases where there are two or more heirs to an estate and some heirs have paid their share of estate tax as well as fine, delay penalty and interest, if any, such heirs may apply to the tax authority for issuing a consent to transfer certificate for the purpose of registering co-ownership by inheritance for a real property. Said real property registered as co-ownership may not be split, disposed, hypothecated or have rights transferred before all tax payable on the property is paid off.

When land administration, other government agency, or public or private enterprise records transfer of title of property due to inheritance or gift, it shall ask the applicant to present a photocopy of tax payment certificate, or tax exemption certificate, or exclusion from gross estate certificate, or exclusion from total amount of gifts issued by the competent tax authority, and turns down the request for recordation of title transfer if no such document is provided.