Total Inheritance Tax
JPY0
Basic Exemption (基礎控除)
JPYNaN
Taxable Estate
JPYNaN
Effective Tax Rate
0.0%
Japan Inheritance Tax Calculator — Total Estate Value (¥) ₹2,00,00,000
With total estate value (¥) of ₹2,00,00,000, the total inheritance tax is JPY0.
Legal heirs (spouse + children). Determines basic exemption amount.
Basic Exemption (基礎控除)
JPY4,20,00,000
Taxable Estate
JPY3,80,00,000
Total Inheritance Tax
JPY56,00,000
Effective Tax Rate
7.0%
Basic exemption is ¥30M + ¥6M per legal heir. This calculator shows total tax on the estate before allocation to heirs. Spouse exemption (配偶者の税額軽減) can significantly reduce or eliminate the spouse's portion.
Japan Inheritance Tax Brackets
| Income Range | Tax Rate |
|---|---|
| ¥0 – ¥10M | 10% |
| ¥10M – ¥30M | 15% |
| ¥30M – ¥50M | 20% |
| ¥50M – ¥100M | 30% |
| ¥100M – ¥200M | 40% |
| ¥200M – ¥300M | 45% |
| ¥300M – ¥600M | 50% |
| ¥600M+ | 55% |
What is the Japan Inheritance Tax Calculator?
Japan's inheritance tax (相続税, sōzokuzei) applies to estates above the basic exemption of ¥30M + ¥6M per legal heir. Progressive rates run from 10% to 55%, making Japan one of the countries with the highest inheritance taxes in the world. The spousal exemption (配偶者の税額軽減) allows a surviving spouse to inherit up to ¥160M or half the estate tax-free, making planning essential for larger estates.
Formula
Basic Exemption = ¥30M + ¥6M × Heirs. Taxable Estate = Estate − Exemption. Tax = Progressive slab tax on taxable estate.- T
- = Inheritance tax
- E
- = Total estate value
- H
- = Number of legal heirs
How to use the Japan Inheritance Tax Calculator
- 1
Step 1
Enter the total estate value.
- 2
Step 2
Enter the number of legal heirs (spouse and children).
- 3
Step 3
View the basic exemption, taxable estate, and total inheritance tax.
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Frequently asked questions
What is the inheritance tax threshold in Japan?
The basic exemption is ¥30,000,000 plus ¥6,000,000 per legal heir. For an estate with a spouse and 2 children (3 heirs), the exemption is ¥30M + ¥18M = ¥48M. Only the amount above the exemption is taxable.
Do foreigners pay inheritance tax in Japan?
Japan inheritance tax can apply even to overseas assets in some cases. If the deceased or heirs lived in Japan within 10 years of death, Japanese inheritance tax may apply to worldwide assets. Tax treaties may reduce double-taxation risk.
How does the spouse exemption work in Japan?
A surviving spouse can inherit up to ¥160M or their legal share (typically half the estate), whichever is larger, completely tax-free (配偶者の税額軽減). This significantly reduces or eliminates the spouse's inheritance tax.
When must inheritance tax be filed in Japan?
Inheritance tax must be filed and paid within 10 months of the date of death. Late filing or payment triggers penalties and interest charges.
Sources
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