Erbschaft- & Schenkungsteuer (Japan)
Estimate Japan's inheritance tax (相続税) and gift tax (贈与税) in one place. For inheritance, enter the estate value and heirs to get the total tax via the legal-share method; for gifts, enter the yearly amount to get the gift tax under 暦年課税 (after the ¥1.1M annual exclusion).
Vereinfachte Schätzung. Die Erbschaftsteuer ist der Gesamtbetrag vor Ehegattenabzug und Aufteilung pro Erbe; Schenkungen nutzen 暦年課税 (jährlicher Freibetrag ¥1,1 Mio.). Weitere Abzüge sind ausgeschlossen — konsultiere einen Steuerberater.
Häufige Fragen
How is the inheritance tax basic exclusion calculated?+
It is ¥30,000,000 plus ¥6,000,000 per legal heir. Only the estate above this exclusion is taxable, so many estates owe nothing.
What is the difference between special and general gift rates?+
Special rates (特例税率) are lower and apply to gifts from a direct ascendant (parent/grandparent) to a recipient aged 18 or over. All other gifts use the general rates (一般税率).
Is the spouse credit included?+
No. Inheritance tax here is the total before the spouse tax credit (配偶者の税額軽減) and per-heir allocation, which often reduce the spouse's share to zero. Consult a tax professional for the exact amount.