Inheritance Tax Calculator 2026 - Japan
Calculate Japanese succession tax (sozoku-zei) 2026: progressive rates from 10% to 55%. Base exemption: ¥30,000,000 + ¥6,000,000 per legitimate heir. Spousal deduction up to ¥160,000,000.
Inheritance Data
Inheritance succession setting result
Succession Cliff 2026
Come utilizzare Calcolatore Imposta di Successione 2026 - Giappone
Insert total value of inheritance
Insert the total value of the inheritance in yen. The basic exemption is ¥30,000,000 plus ¥6,000,000 per each legitimate heir. Excess amount is taxable.
Enter the number of legitimate heirs
Enter the number of legitimate heirs. In Japan, typical heirs are spouse (always half the inheritance) and children. The basic exemption increases by ¥6,000,000 for each heir.
Suggerimenti
- Real estate is often valued at 80% of market value for inheritance tax purposes (street value method), making property ownership a financially efficient way to transfer wealth.
- Life insurance death benefits up to ¥5,000,000 x number of legitimate heirs are exempt from inheritance tax: a widely used estate planning tool.
- Donations to children and grandchildren enjoy an annual exemption of ¥1,100,000 from the donation tax: early distribution of assets can significantly reduce inheritance tax.
Domande frequenti
What are Japanese Inheritance Tax Rates?
Japan has one of the world's highest inheritance tax rates: 10% to 55% on a progressive scale. The 55% top rate applies to shares exceeding ¥600,000,000. The basic exemption is ¥30,000,000 + ¥6,000,000 per legal heir.
How is your tax calculated?
Step 1: Total estate - basic exemption = taxable estate. Step 2: Divide the taxable estate by legal shares. Step 3: Apply tax rates to each share. Step 4: Sum all heir taxes to get the total. Step 5: Distribute proportionally based on the actual inheritance received.
What assets are included in the estate?
Assets included are: real estate (at cadastral value, typically 60-80% of market value), financial assets, life insurance over the exemption, business interests, and gifts made within 3 years of death. The family home may receive a special discount.
What is the spouse tax deduction?
A surviving spouse can inherit tax-free up to ¥160,000,000 or their legal share, whichever is greater. This is one of the most powerful inheritance tax reductions and effectively means many couples pay no inheritance tax on the first death.