相続税の納税義務者および納税義務の範囲のあらまし

Inheritance tax obligation diagnosis

Overview of persons liable to pay inheritance tax and the scope of tax liability in Japan.

Inheritance tax may be levied even for foreign nationals.

Let's diagnose whether inheritance tax will be incurred.

The question is for you, the heir.Do you have an address in Japan?Foreigners without status of residence, such as U.S. military personnel under the Status of Forces Agreement(SOFA), are not “short-stayforeigner”, so please click "No address in Japan”.

Are you a "short-stay foreigner"?

※A foreigner with short term residence status who has lived in Japan for less than 10 years within 15 years prior to the start of inheritance.

Did the deceased(deceased person) has an address in Japan?

Was the decedent (deceased person) a "short-stay foreigner"?

※A foreigner with short term residence status who has lived in Japan for less than 10 years within 15 years prior to the start of inheritance.

Did the deceased(deceased person) has a residence in Japan within the last 10 years?

Was the decedent (deceased person) a "certain foreign national"?

※A certain type of foreigner is a foreigner who did not have Japanese nationality during the time he or she was domiciled in Japan.

Did the deceased (deceased person) have a residence in Japan within the last 10 years?Foreigners without status of residence such as U.S. military personnel under the Status of Forces Agreement are not “short-stayforeigner”, so if the deceased was an active duty U.S. military personnel, please click "No, He/She did not have an address in Japan.”

Was the decedent (deceased person) a "short-stay foreigner"?※A foreigner with short term residence status who has lived in Japan for less than 10 years within 15 years prior to the start of inheritance.

Did the deceased(deceased person) has a residence in Japan within the last 10 years? Foreigners without status of residence such as U.S. military personnel under the Status of Forces Agreement are not “short-stay foreigner”, so if the deceased was an active duty U.S. military personnel, please click "No, He/She did not have an address in Japan.”

Was the decedent (deceased person) a "certain foreign national"? ※Acertain type of foreigner is a foreigner who did not have Japanese nationality during the time he or she was domiciled in Japan.

result

You are a "resident unlimited taxpayer"居住無制限納税義務者. You are liable for Japanese inheritance tax on the decedent's Japanese assets as well as his overseas assets.

Diagnose again

result

You are a "residence-restricted taxpayer”居住制限納税義務者. Only the Japanese estate of the decedent (deceased person) is liable for Japanese inheritance tax.

Diagnose again

result

You are a "non-resident unlimited taxpayer”非居住無制限納税義務者. You are liable for Japanese inheritance tax on the decedent's Japanese assets as well as his overseas assets.

Diagnose again

result

You are a "non-resident restricted taxpayer“非居住制限納税義務者. Only the Japanese estate of the decedent (deceased person) is liable for Japanese inheritance tax.

Diagnose again

Note: This website is based on the figures and tables on page 7 of the PDF file "How to File Inheritance Tax Returns (for 2020)" published by the National Tax Agency in Japan. Since the Japanese tax system changes frequently, the information on this website should be used only as a reference. Therefore, the accuracy of this website is not guaranteed.

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遗产税的责任评估

谁有义务缴纳遗产税以及纳税义务的范围概述

在某些情况下,外国公民需要缴纳日本的遗产税。

了解你是否需要缴纳遗产税

这个问题是给你的,继承人的。你在日本有地址吗?

你是一个"短期逗留的外国人"吗?

※持有居留证的外国人,在继承开始前的15年内,在日本总共居住了10年或以下。

死者是否为"短期逗留的外国人"?

※持有居留证的外国人,在继承开始前的15年内,在日本总共居住了10年或以下。

死者在过去10年内是否在日本有住所?

死者是否为"某个外国人"?

※某个外国人是指在日本居住期间不具有日本国籍的人。

死者是否为"短期逗留的外国人"?

※持有居留证的外国人,在继承开始前的15年内,在日本累计居住了10年或以下。

死者在过去10年内是否在日本有户籍?

死者是否为"某个外国人"?

※某个外国人是指在日本居住期间不具有日本国籍的人。

诊断结果

你是一个"居民无限期纳税人"。你有责任为被继承人(死者)在日本的财产以及在中国/台湾的任何财产支付日本的遗产税。

再次诊断

诊断结果

你是一个"住所受限的纳税人"。只有死者的日本遗产才需要缴纳日本的遗产税。

再次诊断

诊断结果

你是一个"非居民的无限期纳税人"。除了死者的日本资产外,你还需要为在中国/台湾的任何资产支付日本的遗产税。

再次诊断

诊断结果

你是一个"非居民限制性纳税人"。只有死者的日本遗产才需要缴纳日本的遗产税。

再次诊断

注:本网站是根据日本国税厅发布的PDF文件《如何申报遗产税(2020年)》第7页的数字制作的。 由于日本的税收制度经常发生变化,本网站上的信息应仅作为参考。因此,本网站不保证信息的准确性。

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