Japanese Tax Blog in English

日本の税務情報を英語で書くブログ by みなと国際会計事務所

Inheritance (Estate) Tax


Inheritance tax is payable if the total valuation of the estate asset in net is bigger than 30,000,000 yen plus 6,000,000 yen per heirs.

The lowest tax rate is 10% and it can go up to 55% depending on the tax base.


Soon to be coming here..

Recent Change

Inheritance Tax Law changed a lot since April 2017. There are rules that make the scope of taxable assets both wider and narrower. Good news is that a person who came to Japan for work on an assignment from foreign countries becomes exempt from Japanese Inheritance Tax on overseas estate if she has lived in Japan no more than 10 years in the past 15 years. If this person obtains a visa that allows a permanent stay such as Permanent Residency and Spouse visa, she will be taxable on global assets.

改正案① : 課税の強化⤴


A person with Japanese nationality or foreigners with certain visa that allows to stay permanently who has not have domicile for more than 10 years in Japan will be exempt of inheritance tax on assets outside of Japan. (Assets in Japan are still taxable to Japanese Inheritance Tax.)

改正案②: 課税の緩和⤵


Foreigners with
Non permanent residents who live in Japan with ‘table 1’ visa under Immigration Law are only taxable on domestic assets if she has resided n Japan no more than 10 years in the past 15 years. (Assets outside of Japan are exempt from Japanese Inheritance Tax and Gift Tax Law).

改正案③: 課税の強化⤴





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