Japan Inheritance Tax Calculator
¥30M + ¥6M × Heirs Basic Deduction
Estimate Japanese inheritance tax instantly. Enter your total estate and statutory heirs to see the basic deduction (3,000万円 + 600万円 × heirs), taxable amount, progressive tax rate (10-55%), and the spousal credit applied — based on the Inheritance Tax Act Articles 15-17. Free, fully client-side, no data sent to any server.
Free Calculator
When to use this tool
- Want to know if inheritance tax applies after a parent's passing
- Want to confirm the tax-free threshold for an estate
- Want to estimate tax amounts per heir
- Want a rough estimate before planning inheritance strategies
Estate Information
Enter the total value of the estate
= ≈ ¥1.000M (100,000,000 JPY)
Real estate should be valued at the standard land price (rosenka) or fixed asset tax assessed value. 1 man-yen (万円) = ¥10,000.
How is inheritance tax calculated in Japan?
Japan's inheritance tax (相続税 / sozokuzei) is a national tax on the transfer of assets from a deceased person to their heirs. The calculation follows four steps:
- Determine total estate value: real estate (at rosenka or fixed-asset assessed value), cash, securities, and life-insurance proceeds.
- Subtract the basic deduction: ¥30,000,000 + ¥6,000,000 × number of statutory heirs (3,000万円 + 600万円 × 法定相続人数).
- Allocate by statutory shares and apply progressive rates: each heir's legal share is taxed at 10-55% using the speed-table (sokusan-hyo).
- Apply tax credits: spousal credit, minor heir credit, disability credit, etc.
This tool handles steps 1-3 plus the spousal credit. In practice, the small-residential-land special deduction (up to 80% off residence land) and the life-insurance non-taxable allowance (¥5,000,000 × heirs) are critical for tax planning — consult a Japanese tax advisor (税理士 / zeirishi) for those.
Basic Deduction Formula & Examples
Basic Deduction = ¥30,000,000 + ¥6,000,000 × Number of Statutory Heirs
| Family Composition | Statutory Heirs | Basic Deduction |
|---|---|---|
| Spouse only | 1 | ¥36,000,000 |
| Spouse + 1 child | 2 | ¥42,000,000 |
| Spouse + 2 children | 3 | ¥48,000,000 |
| Spouse + 3 children | 4 | ¥54,000,000 |
| Children only (2) | 2 | ¥42,000,000 |
Who is a Statutory Heir?
Under the Japanese Civil Code, statutory heirs are determined by priority. The spouse is always an heir; other heirs follow priority order.
- Always an heir: Spouse (Civil Code Art. 890)
- First priority: Children (Art. 887). If a child predeceases, grandchildren inherit by representation (daishu sozoku).
- Second priority: Lineal ascendants (parents, grandparents). Only if no first-priority heirs exist.
- Third priority: Siblings (Art. 889). Only if no first or second-priority heirs exist.
For the basic-deduction count, adopted children are limited to 1 (if biological children exist) or 2 (if none). Heirs who renounce inheritance are still counted for the deduction calculation.
What is the Spousal Credit?
The surviving spouse is exempt from inheritance tax up to the greater of (a) the spouse's statutory share or (b) ¥160,000,000 (1億6,000万円). The rationale is that property has typically been built jointly during marriage and the surviving spouse needs financial security. Example: with a spouse and one child, the spouse's statutory share is 1/2; on a ¥300M estate, ¥150M is tax-free for the spouse — but if the share is below ¥160M, the floor of ¥160M applies. The credit requires (1) a filed inheritance tax return and (2) finalized division of the estate by the deadline (10 months after death).
Progressive Tax Rates (Speed-Table)
| Taxable Amount per Heir | Rate | Speed-Table Credit |
|---|---|---|
| Up to ¥10M | 10% | — |
| Up to ¥30M | 15% | ¥500,000 |
| Up to ¥50M | 20% | ¥2,000,000 |
| Up to ¥100M | 30% | ¥7,000,000 |
| Up to ¥200M | 40% | ¥17,000,000 |
| Up to ¥300M | 45% | ¥27,000,000 |
| Up to ¥600M | 50% | ¥42,000,000 |
| Over ¥600M | 55% | ¥72,000,000 |
Formula: (Heir's taxable share × rate) − speed-table credit = heir's inheritance tax.
Frequently Asked Questions
How is inheritance tax calculated in Japan?
What is the basic deduction (kiso-kojo) for Japanese inheritance tax?
Who is a statutory heir (hotei sozokunin) under Japanese law?
What is the spousal credit (haigusha no zeigaku keigen)?
What are the progressive tax rates for Japanese inheritance tax?
Do I need to file an inheritance tax return if I live outside Japan?
What is not included in this calculator?
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