Arrows International Realty
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Taxes on Gifts and Inheritances
( 1 ) Gift Tax
Those who acquired property as a gift must file a return to pay gift tax in the period from February 1 to March 15 of the year following the acquisition of the property. The taxable value is the amount after deducting the basic allowance (¥1,100,000) and the special spouse allowance (¥20,000,000). 
The donee who receives a gift from the parents or grandparents has an option to apply the inheritance tax adjustment system in which the donee pays smaller amount of tax on gifts and settles the final amount as inheritance tax later.
Taxable amount and tax rate​
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( 2 ) Inheritance Tax 
Those who acquired properties by inheritance or bequest, and the total value of the properties exceeds the basic deductible allowance, must file a return to pay inheritance tax within, in principle, ten months after the date of the acquisition. The person who died is called the ancestor, and the person who inherited property is called the inheritor. The scope of property subject to inheritance  tax varies depending on whether the inheritor’s address (domicile) is within or outside of Japan.
Taxable amount and tax rate
Picture
* The amount of basic deductible allowance is 30 million yen plus 6 million yen times the number of legal heirs.
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​Jp
CN

Real Estate agent in Kyoto, Buy and Sell, Leasing, Renovation and Construction, Management for Investment and Vacation Property, Professional Services for International Customers. We deal in KyoMachiya houses, detached and attached Houses, new and old Condominium Apartments, Block of Apartments and Buildings for Commercial, Residential and Investments use, Manage and Support Operation and New Development of Guesthouse, Ryokan and Hotel, Total Supports for Land and Buildings Real Estate in Kyoto.
Yours sincerely, Founder Ken Hayashi
Real Estate Broker Company License No. Kyoto-Fu Governor ( 1 ) 14044 , ​Member of Kyoto Association of Residential Land Building Business
  • Home
  • Study
    • Rights of Property >
      • Real Right and Credit
      • Rights to the land and Rights to the building
    • the Building Lots and Buildings Transaction Business Act >
      • Laws Related to Real Estate Transaction in Japan
      • (1) Laws Concerning Land Use
      • (2) Laws Concerning Construction of Buildings
      • (3) Laws Regulating Real Estate Companies
      • (4) Laws and Regulations Concerning Advertisement
      • (5) Laws Concerning Contracts Including Sales Contracts and Lease Contracts
      • (6) Laws concerning Titles and Rights
      • (7) Laws Concerning Real Property Registration
      • (8) Laws Concerning Condominium Management
      • (9) Laws Concerning Defects (Faults, etc.) of Housing Properties
    • How to and Procedures >
      • Process of Real Estate Sale
      • Process of Real Estate Purchase
      • Cost by Transaction
      • Important Points Explanation
      • Real Estate Sales Contract
      • Property Condition Confirmation
      • Facilities and Equipment List
    • Building Management >
      • Process of Residential Property Management
      • Process of Real Estate Leasing >
        • Idea of Lease Agreement
      • Process of Vacation Home Management
    • Related Acts
    • Glossary >
      • Real Estate Glossary in Japan
    • Tax in Japan >
      • Consumption Tax
      • Property Tax
      • Capital Gain Tax
      • Withholding Tax
      • Taxes on Gifts and Inheritances
    • Q&A >
      • Q&A
  • Local
    • Learning
  • Latest Information
    • Latest News
    • We Love Kyoto
  • Column
  • About Us
    • Records
    • Partners
    • Cookie Notice
    • Sitemap
  • Contact