Japanese Inheritance Tax Simulator | Estimate Tax From Estate Value and Heirs
Estimate Japan's inheritance tax by entering the total estate value and heir composition (spouse, number of children). Calculates the taxable estate after the basic exemption and the total tax using the National Tax Agency's rate table, with a per-heir breakdown.
Japanese inheritance tax (相続税) is levied when a deceased person's (被相続人) assets pass to their heirs. The total inheritance tax is calculated by applying the rate table below to the "taxable estate" — the total estate value minus the basic exemption.
Inheritance Tax Rate Table (by amount acquired under statutory share)
| Amount acquired under statutory share | Rate | Deduction |
|---|---|---|
| 1,000万円以下 | 10% | ― |
| 3,000万円以下 | 15% | 50万円 |
| 5,000万円以下 | 20% | 200万円 |
| 1億円以下 | 30% | 700万円 |
| 2億円以下 | 40% | 1,700万円 |
| 3億円以下 | 45% | 2,700万円 |
| 6億円以下 | 50% | 4,200万円 |
| 6億円超 | 55% | 7,200万円 |
The total inheritance tax is calculated by assuming each statutory heir acquires the taxable estate according to their statutory share under Japan's Civil Code, applying this rate table to each heir's assumed amount, and summing the results (this differs from the actual division of the estate).
Simulate Inheritance Tax From Estate Value and Heirs
Tips
- The basic exemption is calculated as "30 million yen + 6 million yen × the number of statutory heirs," so a larger number of heirs increases the exemption and shrinks the taxable estate.
- If the estate value is at or below the basic exemption, no inheritance tax is owed at all, and in most cases no tax filing is required.
- Because the spousal tax reduction applies, having the spouse acquire a larger share of the estate can lower the household's combined tax bill — but be aware this can increase the tax burden at the "second inheritance" (when the spouse later passes away).
- Reducing the size of the estate through lifetime gifts can lower the eventual inheritance tax (related: our lottery winnings gift tax simulator).
Frequently Asked Questions
Side Note — Why the "Total Inheritance Tax" Starts From Statutory Shares
Japan's inheritance tax uses a distinctive two-step method: rather than taxing the estate based on how it is actually divided, it first calculates the "total tax as if the estate were split exactly according to statutory shares," and only then re-apportions that total based on how the estate was actually divided. This reflects a hybrid design between an "estate-acquisition tax" and an "estate tax" system. If tax were determined purely by the actual division, the amount owed couldn't be fixed until the heirs finished negotiating, and the division could be arranged deliberately to minimize tax. The two-step method solves this by first locking in a "total tax" using statutory shares, then apportioning the actual burden according to the real division agreed upon later.
This design also means that even if the heirs haven't finished dividing the estate by the filing deadline (10 months after the death), they can still file and pay tax based on statutory shares provisionally, and settle the difference later through an amended return or a request for reassessment. In other words, the per-heir "assumed amount and tax" shown by this tool is only a provisional estimate before the actual division is settled; the final amount each heir owes reflects the outcome of the estate division discussions.
It's also worth noting that the basic exemption was cut by roughly 40% in the 2015 tax reform, from "50 million yen + 10 million yen × number of statutory heirs" to the current "30 million yen + 6 million yen × number of statutory heirs." This reform sharply increased the number of estates subject to inheritance tax, especially in urban areas, and shifted the common perception that inheritance tax was "only a concern for the wealthy."