Inheritance Tax Calculator

The Inheritance Tax Calculator is an online tool that estimates Japanese inheritance tax (相続税) based on current tax law. Enter the total estate value and the number of legal heirs to automatically compute the basic deduction (30 million yen plus 6 million yen per heir) and the taxable estate. This amount is divided among heirs according to their statutory shares, with progressive tax rates applied across eight brackets — 10% up to 10 million yen, 15% up to 30 million, 20% up to 50 million, 30% up to 100 million, 40% up to 200 million, 45% up to 300 million, 50% up to 600 million, and 55% above 600 million yen.

The spousal tax relief is automatically applied when a spouse is present, exempting the spouse's share from taxation as long as it falls within the greater of their statutory share or 160 million yen. This significantly reduces the effective tax burden in the common case of a spouse and children inheriting together. The calculator also supports funeral expense deductions (within legal limits) and handles non-statutory heirs, who incur a 20% tax surcharge under National Tax Agency regulations.

Results include the basic deduction, taxable estate, total tax before relief, spousal relief amount, non-statutory heir surcharge, net tax payable, effective tax rate, and estimated per-heir tax amounts. These estimates form an essential foundation for planning inheritance tax strategies such as lifetime gifting, real estate optimization, and estate restructuring. All calculations are performed entirely in your browser — no estate values or family information is ever transmitted to external servers, ensuring complete privacy while delivering instant accurate estimates.