Does Japan inheritance tax apply to foreigners?

It can. The scope depends on the heir, decedent, address in Japan, citizenship, temporary-resident treatment, and whether the property is in Japan. Use official NTA guidance for the final scope.

What is the Japan inheritance tax basic exemption?

The basic exemption is 30 million yen plus 6 million yen multiplied by the number of statutory heirs. If the net estate exceeds the basic exemption, filing and payment may be required.

Is gift tax separate from inheritance tax?

Gift tax is generally imposed on gifts from individuals under either calendar-year taxation or settlement-at-inheritance taxation. Certain gifts can also be added into inheritance tax calculations.

Can this calculator replace a tax accountant?

No. It is a planning estimate only. Final tax can change with property valuation, legal heirs, personal credits, spouse treatment, temporary-resident rules, foreign tax, treaties, filing position, and tax-office review.

Japan inheritance and gift tax calculator for foreigners

Estimate inheritance tax and gift tax exposure before moving assets, inheriting property, gifting money, selling Japan real estate, or leaving Japan. This page connects statutory heirs, basic exemption, taxable estate, legal-share quick rates, annual gift tax, settlement-at-inheritance assumptions, temporary-resident scope, tax representative planning, and overseas remittance records.

Inheritance tax
Gift tax
Foreign residents
Statutory heirs
Basic exemption
Property inheritance
Overseas heirs
Tax representative

Estimate tax exposure Selling property? Leaving Japan? Plan remittance

Inheritance and gift tax exposure

Use 10,000 yen units. This estimates inheritance tax before personal credits and gift tax under selected assumptions.

Planning estimate only. It does not decide asset valuation, legal heirs, personal credits, temporary-resident treatment, foreign tax credit, treaty treatment, or final filing obligations.

What this estimate includes

Inheritance threshold

Calculates net estate, statutory-heir basic exemption, taxable estate, and total inheritance tax before individual credits.

Legal-share quick rates

Applies the inheritance quick-rate table to the selected legal-share pattern, then allocates the total tax by your entered actual share.

Gift tax choice

Compares calendar-year general rate, calendar-year special rate, and settlement-at-inheritance assumptions for gifts received in the year.

Foreigner scope warning

Flags that temporary-resident, non-resident, address, citizenship, decedent status, and Japan-property location can change taxable scope.

Use this with Japan property and departure planning

Inherited property or sale plan

Estimate capital gains, selling expenses, non-resident withholding, mortgage payoff, and sale cash if inherited Japan property may be sold.

Holding inherited property

Check annual fixed asset tax, city planning tax, management fee, repair reserve, insurance, and owner-cost pressure.

Tax representative after departure

Use this if inheritance, gift tax, tax notices, refunds, or property sale procedures may continue after leaving Japan.

Leaving Japan checklist

Coordinate address move-out, tax representative, bank access, remittance, pension refund, resident tax, and estate-related notices.

Overseas remittance records

Prepare My Number, source-of-funds evidence, bank limits, FX spread, recipient details, and records before moving inherited or gifted funds.

Japan resident hub

Return to salary, resident tax, insurance, pension refund, bank, credit card, PR, visa renewal, property, and departure workflows.

High-intent searches this page covers

Japan inheritance tax calculator
Japan inheritance tax foreigners
Japan estate tax calculator
Japan gift tax calculator
Japan gift tax foreigner
Japan statutory heirs inheritance tax
Japan inheritance basic exemption
Japan non resident inheritance tax
Japan temporary resident inheritance tax
Japan property inheritance tax
Japan overseas heir inheritance tax
Japan spouse gift residential property
Japan settlement at inheritance time gift tax
Japan inheritance tax after leaving Japan

FAQ for foreign residents and overseas heirs

Why does the calculator ask for statutory heirs?

The inheritance tax basic exemption uses the number of statutory heirs, and the total inheritance tax calculation uses statutory shares before allocation to actual recipients.

Why is my share separate from the legal-share pattern?

Japan's total inheritance tax calculation uses legal-share assumptions first, then the total tax is allocated by actual acquisition share and adjusted by personal credits.

When is gift tax relevant?

Gift tax can apply to property received from individuals during the year, but certain gifts can later connect to inheritance tax through settlement-at-inheritance or add-back rules.

What should foreign residents verify first?

Check address in Japan, temporary-resident treatment, decedent status, property location, legal heirs, gifts in the add-back period, and whether a tax representative is needed.

Official tax sources

Use official notices, a tax office, licensed tax accountant, lawyer, judicial scrivener, bank, municipality, and relevant foreign tax adviser for final treatment. This page is a planning estimator, not tax, legal, estate, remittance, immigration, or financial advice.