総務省｜郵政行政｜郵便局舎の敷地に係る相続税の課税の特例について

This page explains the special inheritance tax provisions for postal station building sites leased to Japan Post Co., Ltd. When certain conditions are met—including that the land has been leased since before September 30, 2007, and will continue to be used as a postal station for five or more years after inheritance—the small-scale residential property inheritance tax calculation exemption may apply. A certificate from the Minister of Internal Affairs and Communications is required. The application must include documents from Japan Post, lease contracts, and proof of inheritance relationships, submitted to the Ministry's Postal Administration Division.