Inheritance Tax Simulator (Japan)
Estimate Japanese inheritance tax using the basic deduction, statutory heirs division, and progressive brackets.
不動産・預貯金・有価証券などの評価額合計から債務・葬式費用を差し引いた金額。
代襲相続・養子等は加味されません。0〜10 の範囲で入力してください。
遺産総額・配偶者の有無・子供の人数を入力して「シミュレーション」を押してください。
本ツールは配偶者と子供の相続を対象にした概算です。親・兄弟姉妹、養子、代襲相続、生命保険金の非課税枠、小規模宅地等の特例、二次相続などは考慮していません。実際の申告は税理士にご確認ください。
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Overview
Estimate Japanese inheritance tax (相続税) for the most common heir combinations — spouse plus children, spouse only, or children only. The tool applies the basic deduction (3,000 万 + 600 万 × number of statutory heirs), splits the taxable estate by statutory shares, applies the progressive tax rates, and factors in the spouse's tax reduction of up to 1.6 億円.
How to use
- Enter the total inheritance amount (assets minus debts and funeral costs).
- Tick 'has spouse' if applicable.
- Enter the number of children (0–10). Substitute inheritance (代襲相続) and adopted children are not modelled.
- Click Simulate to see the basic deduction, taxable estate, total tax, and per-heir breakdown.
Examples
-
¥100M estate, spouse + 2 children
Input: Total ¥100,000,000, spouse yes, children 2.
Output: Basic deduction ¥48M; taxable estate ¥52M; total tax ~¥6.3M; spouse pays 0 (exemption); children pay ¥3.15M combined.
Notes
- Assumes actual distribution matches statutory shares — appropriate for most first-round inheritances.
- Spouse-only or children-only heir sets are supported; sibling/parent inheritances are not.
- Small-scale residential property exemption (小規模宅地等の特例), life insurance non-taxable slice (500 万円 × 相続人数), and 二次相続 planning are outside this tool.
- Consult a tax accountant (税理士) for actual filings.
FAQ
- What is the spouse's tax reduction?
- The spouse pays no tax on inheritance up to the larger of ¥160,000,000 or their statutory share, which covers most first inheritances.
- How are debts and funeral costs handled?
- Subtract them from the estate before entering the total assets in this tool.
- Is my inheritance amount stored anywhere?
- No. The simulator runs entirely in your browser.
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