Facts about japan / Personal lifes

Hello. Facts about japan / Personal lifes of people management. The way to personal and family life, life planning, financial and asset management, tax planning and measures, risk management and insurance, real estate, there are many issues related to inheritance. That is, people from countries around the world as the people, some developed countries to Japan. Common sense and the law relating to family life and personal life a lot. Facts about japan / Personal lifesacts about japan / Personal lifes you can learn to live in Japan.

Facts about japan Menu ■Top ■Life Plan ■Finance and asset management ■Planning and tax measures ■Risk Management and Insurance ■ Real Estate ■Inheritance

Facts about japan / Personal lifes

Inheritancee / Inheritance

An inheritance tax calculation procedure
（1） I calculate the total sum of the inheritance
Original inherited property
+
Consider it; inherited property（Death benefit, the death retirement bonus, the life insurance）
（2） The calculation of the taxable amount
Total sum (1) ー tax exemption property + of the inheritance
Donation property ー of the inheritance time settlement taxation system
Debt subtraction
+
The while alive donation addition
(for a donation of inheritance start front three years)： In the donation current price case evaluation)
（3） I calculate the taxation inheritance total sum
A taxable amount（2）
ー
The basic deduction that an inheritance costs
（4） Each calculation of the inheritance tax total sum
* Together with a legal heir for the calculation taxation inheritance total sum X legal inheritance of the acquisition amount of money
* It is an acquisition amount of money X tax rate together with the calculation legal heir of the inheritance tax every legal heir mentioned above
* I calculate the total sum of the inheritance tax
An inheritance tax net total every legal heir mentioned above
（5） The calculation inheritance tax total sum of amount of a tax calculation of each heir（4）
An X
The proportional distribution ratio of the taxable amount of each person
（6） Each amount of a tax heir deduction
* It is amount of a tax (5) calculation + of each calculation heir for the amount of a tax after the subtraction of each person
The 20% addition of the inheritance tax
ー
Donation tax credit
ー
Amount of a tax spouse reduction
ー
Minor subtraction
ー
Deduction for the physically handicapped
ー
Aspect next inheritance subtraction
ー
Foreign tax credit
* Amount of a tax ー after the subtraction of calculation each person of amount of a tax deduction of each person mentioned above
Donation tax credit
（For inheritance time settlement taxation）