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Inheritance Tax Calculator Japan
Japanese inheritance tax by legal shares, with the spouse relief.
Estate and heirs
Spouse
Inheritance tax (guide)
¥3,150,000
Total ¥6,300,000 before the spouse relief
| Legal heirs | 3 |
| Basic deduction | ¥48,000,000 |
| Taxable estate | ¥52,000,000 |
| Total tax | ¥6,300,000 |
| Per child | ¥1,575,000 |
| Tax to pay | ¥3,150,000 |
Split by legal shares. The spouse pays no tax up to ¥160m or their legal share (a return is still needed).
By estate (spouse + 2 children)
| Estate | Total tax | To pay |
|---|---|---|
| ¥50m | ¥200,000 | ¥100,000 |
| ¥80m | ¥3,500,000 | ¥1,750,000 |
| ¥100m | ¥6,300,000 | ¥3,150,000 |
| ¥200m | ¥27,000,000 | ¥13,500,000 |
| ¥300m | ¥57,200,000 | ¥28,600,000 |
| ¥500m | ¥131,100,000 | ¥65,550,000 |
Without the 20% surcharge, past gifts or other special rules. Not tax or labour advice. 🔒 Everything stays on your device.
✅ Rules last checked:
📚 Official sources: 国税庁：相続税の計算
We build every tool from the official rules and re-check them when they change. Always confirm with the official source before you rely on a result.
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Questions people ask
Q¥100m, spouse and two children?
ATotal ¥6,300,000; ¥3,150,000 to pay after the spouse relief.
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