We provide Japanese, U.S. citizen, Greencard holders and expatriates living in Japan with the tax services of Japanese inheritance and gift tax.
- Preparation of Japanese inheritance tax return
- Preparation of Japanese gift tax return
The view of Japanese inheritance taxes
Type of Taxpaye : Taxpayer is an individual who acquires property from any inheritance, bequest or device.
- (1) Resident unlimited taxpayer
Resident unlimited taxpayer is an individual who has been a "Jusho(domicile) in Japan at the time of the deceased's death. The taxpayer is subject to Japanese inheritance taxes on entire properties acquired from any inheritance, bequest or device.
- (2) Nonresident unlimited taxpayer
Nonresident unlimited taxpayer is a Japanese citizen who did not have a "Jusho(domicile) in Japan at the time of the deceased's death but the taxpayer or the deceased had domiciled in Japan at anytime during the last 10 years before the death of the deceased. The taxpayer is subject to Japanese inheritance taxes on entire properties acquired from any inheritance, bequest or device.
- (3) Limited taxpayer
Limited taxpayer is other than a nonresident unlimited taxpayer who did not have a "Jusho(domicile)" in Japan at the time of the deceased's death. The taxpayer is subject to Japanese inheritance taxes on properties located in Japan and acquired from any inheritance, bequest or device.
- (4) Taxpayer elected the special tax treatment "Souzokuji Seisan Kazei".
The taxpayer is other than the above taxpayers who elected the special tax treatment. The taxpayer is subject to Japanese inheritance taxes on properties elected the special tax treatment. Basic deduction Yen 30,000,000 + Yen 6,000,000 ｘ Number of legal heirs
S
Tax rate for inheritance tax
| Each legal shares of taxable estate |
Tax rate |
Deduction |
| Not over Yen 10,000,000 |
10％ |
- |
| 30,000,000 |
15％ |
Yen 500,000 |
| 50,000,000 |
20％ |
2,000,000 |
| 100,000,000 |
30％ |
7,000,000 |
| 200,000,000 |
40％ |
17,000,000 |
| 300,000,000 |
45％ |
27,000,000 |
| 600,000,000 |
50％ |
42,000,000 |
| Over 600,000,000 |
55％ |
72,000,000 |
The view of Japanese Gift taxes
Type of Taxpayer
Taxpayer is an individual who acquires property by gift.
- (1) Resident unlimited taxpayer
Resident unlimited taxpayer is an individual who has been a "Jusho(domicile) in Japan at the time of the gift. The taxpayer is subject to Japanese gift tax on entire properties acquired by the gift.
- (2) Nonresident unlimited taxpayer
Nonresident unlimited taxpayer is a Japanese citizen who did not have a "Jusho(domicile) in Japan at the time of the gift but the taxpayer or the doner had domiciled in Japan at anytime during the last 10 years before the gift The taxpayer is subject to Japanese gift tax on entire properties acquired by the gift.
- (3) Limited taxpayer
Limited taxpayer is other than a nonresident unlimited taxpayer who did not have a "Jusho(domicile)" in Japan at the time of the gift. The taxpayer is subject to Japanese gift tax on properties located in Japan.
Tax rate for Gift tax
| Taxable amount less basic deduction |
General |
| tax rate |
Deduction |
| Not over Yen 2,000,000 |
10％ |
- |
3,000,000 |
15％ |
100,000 |
| 4,000,000 |
20％ |
250,000 |
| 6,000,000 |
30％ |
650,000 |
| 10,000,000 |
40％ |
1,250,000 |
15,000,000 |
45％ |
1,750,000 |
30,000,000 |
50％ |
2,000,000 |
45,000,000
Over 45,000,000 |
55％ |
4,000,000 |
