Inheritance Tax Quick Check
About this calculation
Inheritance tax is a national tax charged at progressive rates of 10–55% on the estate above the basic deduction (¥30M + ¥6M × number of statutory heirs). A spouse is relieved up to their statutory share or ¥160M, so family composition changes the bill dramatically.
How it is calculated
- Basic deduction = ¥30M + ¥6M × statutory heirs (Inheritance Tax Act Art. 15). No tax if the estate is at or below it.
- Treat the taxable estate (estate − deduction) as split by statutory shares, apply the rate table (10–55%) to each share and sum: that is the total tax (Art. 16).
- The spouse's share is relieved up to the larger of their statutory share or ¥160M (Art. 19-2).
Statutory basis (e-Gov)
- 相続税法 第15条 — Estate basic deduction
e-Gov
last amended 2024-03-30
- 相続税法 第16条 — Inheritance tax rate table (10–55%)
e-Gov
last amended 2024-03-30
- 相続税法 第19条の2 — Spouse tax reduction
e-Gov
last amended 2024-03-30
Frequently asked questions
What is the basic deduction for a spouse and two children?
With three statutory heirs: ¥30M + ¥6M × 3 = ¥48M. No inheritance tax is due on an estate at or below that.
Does a spouse pay no inheritance tax?
Up to their statutory share or ¥160M the spouse's tax is effectively zero under the spousal relief — but a return must still be filed to claim it.
What does this estimate leave out?
The small-residential-land relief, gifts added back, the life-insurance exemption and the heirs' actual shares are not reflected; each can change the bill materially, so treat this as a guide.
Published by: 心享勢成株式会社（SEISEI INC.） ·
Last updated: 2026-09-12 ·
Tax year: 令和8年度（2026年度） ·
About the publisher
本ツールは一般的な税制情報に基づく概算シミュレーションです。個別の税額計算・申告・税務相談は提携税理士が承ります。算出結果は法的助言ではなく、参考値としてご利用ください。