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 |
|---|---|---|
| ¥10,000,000 or less | 10% | — |
| ¥30,000,000 or less | 15% | ¥500,000 |
| ¥50,000,000 or less | 20% | ¥2,000,000 |
| ¥100,000,000 or less | 30% | ¥7,000,000 |
| ¥200,000,000 or less | 40% | ¥17,000,000 |
| ¥300,000,000 or less | 45% | ¥27,000,000 |
| ¥600,000,000 or less | 50% | ¥42,000,000 |
| Over ¥600,000,000 | 55% | ¥72,000,000 |
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
What Japanese inheritance tax is
Inheritance tax in Japan falls on those who receive a deceased person’s property, whether by succession or bequest. From the total value of the estate you subtract a basic deduction of 30 million yen plus 6 million yen for each statutory heir, and the tax rate applies to what remains, the taxable estate. If the estate falls within the basic deduction, no inheritance tax arises at all.
The Japanese system takes a distinctive two-stage form: first the total inheritance tax is computed as though the estate had been divided exactly according to the statutory shares, and only then is that total apportioned among the heirs according to how the estate was actually divided. This tool covers the case where the heirs are a spouse and children, and works through that calculation from nothing more than the total estate and the composition of the family.
Sources used in this calculation
Statutory figures such as tax and insurance rates come from the public bodies listed below. They change when the law is revised, so please also check the primary source before relying on the result for an important decision.
- Japanese inheritance tax rate table and basic exemption amount — National Tax Agency (国税庁) Effective from 2015-01 ／ Last checked 2026-09-17
How to use the simulator
- Enter the total value of the estate Give the combined value of property, deposits, securities and the rest.
- Say whether there is a spouse Select whether the deceased’s spouse is among the heirs.
- Enter the number of children Give how many children are statutory heirs. Leave it at zero if there are none.
- Read the result The basic deduction, the taxable estate, the total inheritance tax and the breakdown per heir are displayed.
Tips for getting more out of it
- 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).
When this simulator helps
Establishing in advance whether tax will arise at all
Seeing whether the estate exceeds the basic deduction gives you an early sense of whether a filing is likely to be required.
A starting point for planning during one’s lifetime
Knowing the approximate tax on the estate as it stands today is a reason to look into lifetime gifts, available reliefs and other measures.
Seeing how the make-up of the heirs changes the tax
Vary the presence of a spouse and the number of children to compare how the number of statutory heirs feeds through into the basic deduction and the tax.
Before consulting a tax accountant
Having a rough figure in mind beforehand makes it much easier to organise your questions and the points you want to raise.
Terms used with inheritance tax
- Statutory heir
- A person the Civil Code gives a right to inherit. A spouse is always an heir; beyond that, children, then direct ascendants, then siblings determine who inherits, in that order of priority.
- Basic deduction
- The part of an estate on which no inheritance tax falls. It is 30 million yen plus 6 million yen for each statutory heir, and an estate at or below it attracts no tax.
- Taxable estate
- The total value of the estate less the basic deduction. The rates from the tax table are applied to this figure to give the total inheritance tax.
- Statutory share
- The proportion each heir takes under the Civil Code. The total inheritance tax is computed as though the estate were divided in these proportions, which may differ from how it is actually divided.
- Spousal tax credit
- A relief under which no inheritance tax falls on a spouse for the greater of 160 million yen or the value of their statutory share. This tool is a simplified estimate and does not take that relief into account.
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."