Reimbursement tax at inheritance
Revision 1 The scope of application of settlement tax at inheritance will be expanded.
Person who gave gift
Before the revision, only for those 65 years old and over as of January 1st in the year of gift
Although there was an application, it can be applied from those who are over the age of 60 after revision.
Person who got a gift
Prior to revision, it was applied only to estimated heirs over 20 years old,
After the revision, the application range has been expanded to not only the presumed heir who is over 20 years old, but also grandchildren over the age of 20.
However, application of settlement tax at inheritance due to gifts to grandchildren will add 20% when paying inheritance tax
It is necessary to keep in mind that the tax burden of the inheritance tax becomes heavier as it is also applied.
※ 20% addition means that in “inheritance tax calculation” “spouse” and “first degree relative” (adopted child
Those who inherit except “a certain circumstance etc.) and its substitute heir” should be paid
The inheritance tax amount is calculated by 20% increase.
A part of the tax rate of revision 2 calendar year taxation will be changed.
Before the revision, the tax rate in the gift tax calendar year tax was uniform,
After the amendment, regarding general gifted assets, regarding general tax rate and exceptional gift property
We decided to use the special tax rate.
Exceptional gifted asset is a person who gave gifts to direct descent (parents and grandparents etc.), and those who received gifts
This is applicable when you are over 20 years old.
General gifted asset is one that does not fall under the special gifted asset.
After the basic deduction After tax revision before revision (general tax rate) After revision (special tax rate)
~ 2 million yen or less 10% 10% 10%
From 2 million yen to 3 million yen or less 15% 15% 15%
From 3 million yen to 4 million yen or less 20% 20% 15%
From over 4 million yen to less than 6 million yen 30% 30% 20%
From over 6 million yen to 10 million yen 40% 40% 30%
Over 10 million yen to 15 million yen or less 50% 45% 40%
From 15 million yen to 30 million yen or less 50% 50% 45%
From over 30 million yen to less than 45 million yen 50% 55% 50%
Over 45 million yen to 50% 55% 55%
* There is a change in the tax rate of the part in bold.
Please do not hesitate to consult about gift tax declaration and inheritance tax declaration