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日本遺產稅・贈與稅試算

Estimate Japan's inheritance tax (相続税) and gift tax (贈与税) in one place. For inheritance, enter the estate value and heirs to get the total tax via the legal-share method; for gifts, enter the yearly amount to get the gift tax under 暦年課税 (after the ¥1.1M annual exclusion).

¥
遺產稅總額
¥6,300,000
基礎扣除額
¥48,000,000
課稅遺產總額
¥52,000,000
法定繼承人數
3

簡易估算。遺產稅為配偶減免與各繼承人分配前的總額;贈與稅採暦年課稅(基礎扣除110萬日圓)。不含其他扣除,詳情請洽稅理士。

常見問題

How is the inheritance tax basic exclusion calculated?+

It is ¥30,000,000 plus ¥6,000,000 per legal heir. Only the estate above this exclusion is taxable, so many estates owe nothing.

What is the difference between special and general gift rates?+

Special rates (特例税率) are lower and apply to gifts from a direct ascendant (parent/grandparent) to a recipient aged 18 or over. All other gifts use the general rates (一般税率).

Is the spouse credit included?+

No. Inheritance tax here is the total before the spouse tax credit (配偶者の税額軽減) and per-heir allocation, which often reduce the spouse's share to zero. Consult a tax professional for the exact amount.

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