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繼承或持有日本刀者的手續指引
您繼承了日本刀，或在家中倉庫發現了一把刀——此時首先要確認的是是否有「登錄證」。有無登錄證會完全改變所需的手續。請透過以下三個問題，確認現在該做什麼。
本指引僅為一般參考。個別判斷請向警察署、登錄地的教育委員會及專業人士確認。
您手邊有銃砲刀劍類登錄證嗎？
通常與刀一起保管、明信片大小的證明文件。
登錄證是日本《銃砲刀劍類所持等取締法》規定的法定文件，擁有刀劍者必須持有（由都道府縣教育委員會等機關發行）。鑑定書（如NBTHK所頒發）是自願性的品質評鑑，不能取代登錄證。
※本圖為說明用示意圖，與實際登錄證及鑑定書的格式不同。
出處: 文化廳、都道府縣教育委員會、日本美術刀劍保存協會（NBTHK）
各種情況皆於專屬指南中詳細說明。
When a Japanese sword turns up in an estate or inheritance, the first thing to check is whether a registration certificate (torokusho) is present. This guide explains the correct steps for both cases under Japan's Firearms and Swords Control Law.
When a Japanese sword turns up during estate cleanup, can you simply have the cleanup company dispose of it? We explain the correct steps — which differ by whether a registration certificate is present — under Japan's Firearms and Swords Control Law and the Secondhand Articles Dealer Act.
The correct procedure when you find an unregistered Japanese sword with no registration certificate. First file a discovery report at the nearest police station, then undergo registration screening by the prefectural Board of Education — following this order is essential.
The torokusho (firearms and swords registration certificate) is not a personal license but a document attached to the sword itself. Issued by the prefectural Board of Education, it has no expiry or renewal, and must accompany the sword when it is transferred, entrusted, or shipped.
When you take over a registered sword by inheritance, purchase, loan, or custody, you must file a Notification of Change of Owner promptly (within 20 days). Note that it goes to the prefectural Board of Education at the place of registration (the issuer).
If the registration certificate is lost, stolen, or destroyed, report it to the issuing (registering) prefectural Board of Education and obtain a reissue. The registration itself does not lapse, so it can be restored — but the certificate is required to carry, transport, or sell the sword.
Can a rusted or poor-condition Japanese sword still sell, and should you have it polished? We explain why do-it-yourself rust removal or polishing destroys value, the role of the professional togishi (polisher), and how to think about the cost and time of polishing, based on NBTHK and other guidance.
Assuming a sword with a registration certificate (one you can lawfully possess), we lay out the options: keeping, selling, consignment, or first learning its value. We explain the criteria for each and how to make use of professional advice.
The difference between outright purchase and consignment when parting with a Japanese sword, the pros and cons of each, and how to choose a trustworthy sword dealer under the Secondhand Articles Dealer Act.
The basics of tax when selling an inherited Japanese sword, based on National Tax Agency guidance: capital gains (aggregate taxation), the 300,000-yen threshold, short- vs long-term holding, the 500,000-yen special deduction, inheriting the decedent's acquisition cost and date, and whether a return is required. Confirm your specific filing with a tax accountant.
The basics of the inheritance-tax valuation of an inherited Japanese sword, based on National Tax Agency guidance: individual valuation as an art/antique object, sale-example and expert-opinion values, the basic deduction and whether a return is required, and the acquisition-cost add-on when later sold. Confirm specific valuation and filing with a tax accountant.
The basics of taking or exporting a Japanese sword overseas: carrying and returning the registration certificate, the Agency for Cultural Affairs' export examination certificate that customs may require, and the export ban on National Treasures and Important Cultural Properties. Individual cases require prior confirmation.
所有者變更申報與登錄證補發，須向登錄該刀（核發登錄證）的都道府縣窗口辦理，而非您居住的地方。以下整理各都道府縣的官方指引（近年部分縣已從教育委員會移交知事部門主管）。
請洽詢登錄證上記載之登錄地都道府縣教育委員會。窗口為各都道府縣教育委員會（文化財主管課）。
窗口、手續費與表格可能變更。辦理前請於官方頁面確認最新資訊。
對於是否持有登錄證或相關手續有任何疑問，歡迎隨時與我們聯絡。
本頁提供一般資訊，並非法律意見。個別手續與判斷，請向最近的警察署、登錄該刀的都道府縣教育委員會、文化廳或專業人士確認。法令與手續可能變更。