How is the basic deduction for Japan inheritance tax calculated?

The basic deduction (基礎控除) is ¥30,000,000 plus ¥6,000,000 multiplied by the number of statutory heirs. For example, a spouse and two children give three heirs, so the deduction is ¥30M plus ¥18M, which is ¥48,000,000. If the estate is below the deduction, no tax is due and no return is required.

What is the statutory-share method?

Japan first deducts the basic deduction, then splits the remaining taxable estate among heirs by their statutory shares regardless of the actual will. The progressive 10–55% rate table is applied to each notional share and the results are summed to get the total tax, which is then allocated to heirs by what they actually receive.

How does the spouse tax credit work?

A surviving spouse pays no inheritance tax on the larger of ¥160,000,000 or their statutory share of the estate. This spouse credit (配偶者の税額軽減) often eliminates the spouse's tax entirely, which this tool reflects when the spouse's inheritance falls within that tax-free amount.

What are the inheritance tax rates in Japan?

Rates are progressive on each heir's statutory portion: 10% up to ¥10M, rising through 15%, 20%, 30%, 40%, 45% and 50%, to 55% above ¥600M. Each bracket has a quick-deduction constant so the tax is the portion times the rate minus that constant.

Does this tool give an exact tax figure?

No. It is an estimate using the standard statutory-share method and the spouse credit. It does not model the small-residence valuation reduction, the add-back of gifts made within the look-back period, minor-heir and disability credits, or the 2-surcharge for non-direct heirs. Confirm with a tax accountant (税理士).

Japan Inheritance Tax Calculator

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A Japan inheritance tax calculator that estimates 相続税 (sōzokuzei) using the official statutory-share method: it sizes the basic deduction from the number of heirs, applies Japan’s progressive 10–55% rate table, and then applies the spouse tax credit that frequently wipes out the spouse’s bill.

How it works

Japan calculates inheritance tax in stages rather than on each person’s slice directly:

Basic deduction (基礎控除) = ¥30,000,000 + ¥6,000,000 × number of statutory heirs. The estate is only taxable above this amount.
Statutory shares (法定相続分) — the taxable estate is split among heirs by law, not by the will. With a spouse and children, the spouse takes 1/2 and the children share the other 1/2 equally.
The progressive rate table is applied to each heir’s statutory portion and the results are summed to give the total household tax.
The total is then allocated to heirs by what they actually inherit, and the spouse credit removes the spouse’s tax on the larger of ¥160,000,000 or their statutory share.

The progressive brackets run 10% (≤¥10M), 15%, 20%, 30%, 40%, 45%, 50% and 55% (>¥600M), each with a quick-deduction constant.

Example and notes

A ¥100,000,000 estate left to a spouse and two children has three heirs, so the basic deduction is ¥48,000,000 and the taxable estate is ¥52,000,000. The statutory-share method produces a modest total tax, and the spouse credit typically eliminates the spouse’s portion entirely, leaving only the children’s share.

This is an estimate. It ignores the small-residence valuation reduction, the gift look-back add-back, minor and disability credits, and the surcharge on inheritances by non-direct heirs. It is not tax advice — confirm with a 税理士. All figures are computed locally in your browser.