Japan Inheritance Tax Calculator
相続税 計算ツール — 2026
Estimate Japan inheritance tax in 30 seconds. Includes spousal credit, minor child credit, and worldwide asset warning.
Estate & Heirs
All assets: bank accounts, real estate, investments, etc.
10+ years = worldwide assets taxed
Estimated Total Inheritance Tax
¥1,750,000
Taxable estate: ¥32,000,000 (after ¥48,000,000 exemption)
Tax Breakdown per Heir
Spouse
Credit applied: ¥1,750,000
¥1,750,000
¥0
Each child (×2)
¥875,000
Spousal Credit Applied
Surviving spouse pays ¥0 tax on their share up to ¥160 million (or full statutory share, whichever is larger). This is one of the most powerful exemptions in Japanese tax law.
Japan Inheritance Tax Rate Table (NTA 2026)
| Each heir's taxable portion | Rate | Deduction |
|---|---|---|
| Up to ¥10M | 10% | ¥0 |
| ¥10M – ¥30M | 15% | ¥500,000 |
| ¥30M – ¥50M | 20% | ¥2,000,000 |
| ¥50M – ¥100M | 30% | ¥7,000,000 |
| ¥100M – ¥200M | 40% | ¥17,000,000 |
| ¥200M – ¥300M | 45% | ¥27,000,000 |
| ¥300M – ¥600M | 50% | ¥42,000,000 |
| Over ¥600M | 55% | ¥72,000,000 |
Source: National Tax Agency (NTA) Japan. Rates verified as of 2026. These are per-heir rates applied to each heir's individual taxable portion after the basic exemption is split proportionally.
💡 Yamada Hack
File the estate division agreement and inheritance tax return together with certified translations from day one. The bank, the tax office, and the Legal Affairs Bureau all ask for the same core document set. Prepare it once as a complete package — this saves weeks of back-and-forth.
Need the full picture?
Read our complete guide: which country's law applies, how to unfreeze bank accounts, iryūbun (forced heirship), and the step-by-step checklist for foreign families.
Read: What Happens When a Foreigner Dies in Japan →FAQ
What is the basic inheritance tax exemption in Japan?
¥30 million + ¥6 million per statutory heir. For example, a spouse and 2 children (3 heirs) = ¥48 million exempt. Estates below this threshold require no filing.
Does the spousal credit always apply?
Yes — a surviving spouse in Japan pays zero inheritance tax on their share up to ¥160 million, or their full statutory share, whichever is larger. This almost always means the spouse owes nothing.
What if the deceased was a foreign national?
Their home country's law governs who inherits. But Japan's NTA still applies inheritance tax based on residency — if the deceased lived in Japan for 10+ of the last 15 years, worldwide assets are taxed.
When must I file the inheritance tax return?
10 months and 1 day from the date heirs learn of the death. Late filing results in 5–15% surcharges. Enter the death date above to see your exact deadline.
Is this calculator official?
No — this is an estimate for informational purposes only. Actual tax depends on deductions, special cases, and valuation methods. Always consult a licensed tax accountant (税理士 — zeirishi) for your actual filing.
Disclaimer: This calculator is for informational purposes only and does not constitute tax or legal advice. Estimates are based on NTA (nta.go.jp) rates as of 2026. Actual tax liability depends on asset valuation, deductions, residency status, treaties, and other factors. Consult a licensed tax accountant (税理士) for your actual filing. The authors are not responsible for any decisions made based on this estimate.