Japan Inheritance Tax Estimate

Estimate gross estate tax from net estate value, spouse status, and heir categories. Enter co-heirs as counts for inheritance allocation examples.

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Calculation basis and official references

Reviewed on:

Formula basis

Taxable estate = net estate − (JPY 30 million + JPY 6 million × legal heirs). Apply progressive rates to statutory shares, allocate aggregate tax by the spouse’s actual share, then apply spousal relief and any 20% sibling surcharge.

Calculation method

Starting with the entered net estate, this estimate subtracts Japan’s basic exemption, computes aggregate tax using statutory shares, and applies the spouse’s entered acquisition share and sibling surcharge.

Exclusions and checks required

  • The input already needs to be a net estate; debts, funeral costs, life-insurance exclusions, and pre-death gift additions are not calculated.
  • Special land relief, minor and disability credits, successive-inheritance relief, adoption, and representation are outside the model.

Example input:：JPY 200 million net estate with a spouse and two children

estateYen
200000000
spousePresent
Yes
heirClass
1st degree (children)
heirCount
2
spouseActualSharePercent
-1
applySiblingSurcharge
Yes

The spouse is assumed to receive the statutory share, and all valuation and pre-calculation adjustments must already be reflected in the net estate.

Official references

FAQ

Who is this calculator for? Japan Inheritance Tax Estimate

Estimate gross estate tax from net estate value, spouse status, and heir categories. Enter co-heirs as counts for inheritance allocation examples.

What values should I enter?

Applies to: Japan Consumption and Asset Taxes

How should I interpret this estimate?

Starting with the entered net estate, this estimate subtracts Japan’s basic exemption, computes aggregate tax using statutory shares, and applies the spouse’s entered acquisition share and sibling surcharge.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Taxable estate = net estate − (JPY 30 million + JPY 6 million × legal heirs). Apply progressive rates to statutory shares, allocate aggregate tax by the spouse’s actual share, then apply spousal relief and any 20% sibling surcharge.

Official references