For inheritance tax calculation, the total inheritance tax is calculated by subtracting debt and funeral expenses and basic deductions from the total inherited property and multiplying the statutory inheritance amount of each heir by the following tax rate
By proportionally dividing the total inheritance tax according to the inherited property value of each person from the total inheritance tax and deducting the tax deduction such as tax reduction of the spouse will be the inheritance tax amount of each heir
Tax deduction for inheritance tax includes spouse tax reduction, gift tax deduction, minor deduction, deduction for persons with disabilities, deduction for inheritance, foreign tax credit etc.
If the person who got the property is a spouse, parent or child other than the decedent, add 20% of the inheritance tax amount before deducting the tax deduction and subtract the tax credit deduction
Calculation method of inheritance tax and basic deduction
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Inheritance tax expedition table
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Acquisition price of each heir of statutory inheritance
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over
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Less than
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Inheritance tax rate
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Deductible amount
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0 yen
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10 million yen
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１０％
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0 yen
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10 million yen
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30 million yen
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１５％
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500 thousand yen
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30 million yen
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50 million yen
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２０％
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2 million yen
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50 million yen
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100 million yen
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３０％
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7 million yen
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100 million yen
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200 million yen
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４０％
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17 million yen
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200 million yen
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300 million yen
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４５％
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27 million yen
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300 million yen
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600 million yen
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５０％
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42 million yen
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600 million yen
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５５％
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72 million yen
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Basic deduction for inheritance tax
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3. million yen + (6 million yen × the number of statutory heirs)
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Tax exemption range of life insurance and retirement allowance
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5 million yen × the number of statutory heirs × (the amount of money of the heir acquired / total amount of each heir acquired)
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