Inheritance tax in Japan
The basic exemption, statutory heirs, the ten-month deadline, valuation, and reliefs.
Inheritance tax applies to an estate above the basic exemption of ¥30M + ¥6M per statutory heir, with the return and payment generally due within ten months of learning of the death — and valuation, spouse relief, insurance exclusions, and small-residential-land relief can materially change the result.
Effective: 2026-01-01 to 2026-12-31
Professional review pending — treat as draft and confirm with the authorities.
Key points
- Basic exemption: ¥30M + ¥6M × number of statutory heirs.
- Return and payment generally due within ten months.
- Spouse relief, insurance exclusions, and small-land relief can reduce tax.
- Valuation, prior gifts, trusts, and foreign estates complicate it.
The basic exemption and deadline
Inheritance tax is charged on the taxable estate exceeding the basic exemption, which is ¥30M plus ¥6M times the number of statutory heirs — so a family with more statutory heirs has a higher exemption. An inheritance-tax return and payment are generally due within ten months after the heir learns of the death (usually measured from the day after death).
Reliefs and complications
The outcome can change materially with valuation methods, the spouse tax credit, life-insurance exclusions, small-residential-land relief, trusts, prior gifts brought back in, foreign estates, and generation-skipping. Real property and unlisted shares need careful valuation. Because the ten-month clock is short and the rules intricate, involve a tax accountant early.
Who this is for
- Heirs and executors
- Families planning succession
What this is not
- Specific estate-plan drafting
- The ten-month deadline is short; valuation and reliefs are complex — get a 税理士 early.
Frequently asked questions
Do I need to file a tax return in Japan?
Many employees do not, because tax is settled by year-end adjustment (年末調整). You generally must file (確定申告) if you have side income over ¥200,000, two or more employers, self-employment income, sizeable investment or crypto gains, or you want to claim deductions like large medical costs or a first-year mortgage credit. Filing season is Feb 16 – Mar 15 via e-Tax. When unsure, check the NTA guidance or ask a 税理士.