Inheritance Tax Calculator

Estimate Japanese inheritance tax in real time from estate value and legal heirs. Calculates the basic deduction, taxable estate, total inheritance tax via the quick tax table, and the spouse tax credit. No registration, fully in-browser.

Last updated: 2026/10/16 Finance Feedback & bug reports
×10,000 JPY
Total of cash, real estate and securities, minus debts and funeral expenses (estimate)
Spouse
Heirs when there are no children (optional)

Only when there are no children: parents, then siblings, become legal heirs. Ignored if there is at least one child.

Basic Deduction
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Taxable Estate
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Total Tax (before credit)
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Spouse Tax Credit
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Heir Statutory Share Acquired (est.) Tax (before credit) Tax (after credit)
Reference Table by Estate Value (current family)
Estimate for the spouse / children / parents / siblings setup configured above.
Estate Value Total Tax After Spouse Credit

Important Notes

  • Results are estimates assuming acquisition strictly by statutory shares and will differ from the actual inheritance tax.
  • It does not reflect the small residential land special exception, the life-insurance / retirement-allowance non-taxable allowances, minor/disability/successive-inheritance credits, or gift add-backs.
  • The spouse tax credit is applied in a simplified way up to the greater of 160M JPY or the spouse's statutory share. A tax return is required to actually claim it.
  • This tool does not provide tax or legal advice. Please consult a tax accountant or the tax office for accurate figures and filing requirements.

How to Use

1

Enter the Estate Value

Enter the taxable value: total assets such as cash, real estate and securities, minus debts and funeral expenses.

2

Select Legal Heirs

Choose whether there is a spouse and the number of children. With no children, you can also set parents and siblings.

3

Review the Estimate

The basic deduction, taxable estate, total tax and amount after the spouse credit are shown instantly.

About the Inheritance Tax Calculator

A free tool that estimates Japanese inheritance tax from the estate value and the composition of legal heirs. It covers the basic deduction (30M JPY + 6M x number of heirs), taxable estate, the quick tax table (10-55%), and the spouse tax credit (160M JPY). All calculations run in your browser, so the amounts you enter are never sent to a server.

Features

  • Auto Basic DeductionAutomatically computes 30M JPY + 6M x number of legal heirs from your family setup.
  • Quick Tax TableSplits by statutory shares and applies the inheritance quick tax table (10-55%) per heir.
  • Spouse Tax CreditReflects the spouse credit up to the greater of 160M JPY or the statutory share.
  • Full PrivacyEverything runs in your browser. Amounts and family details are never sent externally.

Use Cases

  • Quickly check whether inheritance tax applies (exceeds the basic deduction)
  • Grasp an approximate tax amount before estate planning or division talks
  • See how much the spouse tax credit reduces the burden
  • Compare how the basic deduction changes with the number of heirs
  • Get a rough idea before consulting a tax accountant

FAQ

How much is the basic deduction for inheritance tax?
The basic deduction is "30M JPY + 6M JPY x number of legal heirs". For example, with 3 heirs it is 48M JPY; if the taxable value is at or below this amount, no inheritance tax is due.
What should I enter as the estate value?
Enter the estimated taxable value: total assets such as cash, real estate and securities, minus debts and funeral expenses. Non-taxable allowances such as life insurance are not considered by this tool.
What is the spouse tax credit?
The spouse pays no inheritance tax on the greater of 160M JPY or the spouse's statutory share of the estate. This tool reflects it assuming acquisition by statutory shares. Note that a tax return is required to claim it.
How are statutory shares determined?
Spouse and children: spouse 1/2, children 1/2. Spouse and parents: spouse 2/3, parents 1/3. Spouse and siblings: spouse 3/4, siblings 1/4. When there are multiple children, parents or siblings, each group's share is divided equally among them.
Is this calculation accurate?
It is an estimate based on the quick tax table and does not reflect the small residential land exception, life-insurance allowance, or various tax credits. Please consult a tax accountant or the tax office for the actual figures.
When is the inheritance tax filing deadline?
Inheritance tax is generally filed and paid within 10 months of the day after you learn of the death. If you use the spouse tax credit or the small residential land exception, a return is required even when the tax due is zero.
Is my data saved?
No. All calculations run entirely in your browser, and the amounts and family details you enter are never sent to or stored on any server.