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SOURCE ROOM

No. 4152: Calculation of Inheritance Tax.

National Tax Agency (Tax Answer).

Claims Supported by This Source

  1. The total taxable estate is calculated by subtracting the basic exemption (30 million yen + 6 million yen × number of statutory heirs) from the total value of the taxable property.
  2. Calculate the total amount of inheritance tax by assuming that each statutory heir acquires the total taxable estate according to their statutory share, applying the tax rate, and then summing the results.
  3. If the person who acquired the property is someone other than the decedent's spouse, parents, or children, a surcharge equivalent to 20 percent is added to the inheritance tax amount.

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