Japan's inheritance tax basic deduction: ¥30M + ¥6M × number of legal heirs (Inheritance Tax Act Art. 15). Example: spouse + 2 children = ¥48M deduction. No tax or filing if estate is below deduction. Tax rates: 10% (up to ¥10M) to 55% (over ¥600M) (Art. 16). Key deductions: Spousal relief (Art. 19-2) - tax-free up to legal share or ¥160M, whichever is higher. Small residential land (Special Tax Measures Act Art. 69-4) - 80% reduction for up to 330m². Filing deadline: 10 months from knowledge of inheritance (Art. 27). Late filing incurs delinquency tax and additional assessment.
Inheritance Tax Basic Deduction and Calculation in Japan
Key Takeaways
- ✓Basic deduction is ¥30M plus ¥6M per legal heir
- ✓Spousal deduction allows tax-free inheritance up to ¥160M
- ✓Small residential land exemption can reduce valuation by up to 80%
- ✓Tax filing deadline is 10 months from the date of learning of the death
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