Country tax profile · 2026
Japan inheritance tax
How Japan taxes inheritance
Inheritance tax up to 55% (one of the world's highest), progressive on each heir's statutory share. Basic exemption ¥30,000,000 + ¥6,000,000 per statutory heir; spouse gets a large credit (up to statutory share or ¥160,000,000).
Compiled by MyNomadWorld for Japan and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Japan compares
141 of 197 countries we track have no inheritance or estate tax. Japan is not one of them.
Who is a tax resident of Japan?
Domicile in Japan, or continuous residence of 1 year or more. Non-permanent resident = resident without domicile who has been resident <=5 of the last 10 years.
Related Japan taxes
Moving to Japan?
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What is the inheritance tax rate in Japan?
Inheritance tax up to 55% (one of the world's highest), progressive on each heir's statutory share. Basic exemption ¥30,000,000 + ¥6,000,000 per statutory heir; spouse gets a large credit (up to statutory share or ¥160,000,000).