(Inheritance Tax Act, Article 27, paragraph 1; e-Gov Law Search. The quotation is in the original Japanese.)
The provision is long, so we read the conditions one by one. You must file a return when the following three overlap. 1. The total taxable value of all persons who acquired property by inheritance or bequest exceeds the basic deduction for the estate. 2. That person has an amount of inheritance tax. 3. The deadline is within 10 months from the day after the day on which you learned that the inheritance had commenced. What matters here is that the first condition is measured by the "total taxable value." The taxable value is not the amount of the inherited property itself. It is the amount after subtracting debts and funeral expenses and excluding non-taxable property［3］. Even if the property is ¥100,000,000, the taxable value becomes small if there are debts of ¥90,000,000. The second condition cannot be overlooked either. The provision says "where there is an amount of inheritance tax" for that person. However, the amount of inheritance tax here is the tax under the provisions listed in the text, such as "Articles 15 to 19 and Articles 19-3 to 20-2." The spouse's tax reduction (Article 19-2) is not in this list［2］. In other words, the judgment is made on the tax before the reduction. A person whose tax to be paid becomes ¥0 through the reduction must still file if there is tax before the reduction. Conversely, if the tax before the reduction is ¥0, that person has no filing obligation. When there are several heirs, the returns of all of them can be combined into one return. Article 27, paragraph 5 of the Inheritance Tax Act provides that when two or more persons acquired property from the same decedent and the tax office to which they file is the same, they can file a return jointly［2］. However, the filing obligation is judged person by person. Even if filed on the same return, a person with no tax has no filing obligation. ## The basic deduction is ¥30,000,000 + ¥6,000,000 × the number of heirs Next, we confirm the "basic deduction for the estate," which is the dividing line for whether a return is required. It is Article 15, paragraph 1 of the Inheritance Tax Act. > 相続税の総額を計算する場合においては、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格（第十九条の規定の適用がある場合には、同条の規定により相続税の課税価格とみなされた金額。次条から第十八条まで及び第十九条の二において同じ。）の合計額から、三千万円と六百万円に当該被相続人の相続人の数を乗じて算出した金額との合計額（以下「遺産に係る基礎控除額」という。）を控除する。 > > Reference translation (unofficial): In calculating the total amount of inheritance tax, from the total of the inheritance tax taxable values of all persons who acquired property from the same decedent by inheritance or bequest (where Article 19 applies, the amount deemed by that Article to be the inheritance tax taxable value; the same applies in the following Article through Article 18 and Article 19-2), the sum of ¥30,000,000 and the amount calculated by multiplying ¥6,000,000 by the number of heirs of that decedent (hereinafter the "basic deduction for the estate") is deducted.(Inheritance Tax Act, Article 15, paragraph 1; e-Gov Law Search. The quotation is in the original Japanese.)
In plain terms: when calculating inheritance tax, you subtract from the total taxable value of everyone who acquired property by inheritance, etc. the sum of ¥30,000,000 and ¥6,000,000 multiplied by the number of heirs［1］. This amount you subtract is the basic deduction for the estate. The NTA shows the same formula. > 課税価格の合計額 － 基礎控除額（3,000万円 ＋ 600万円 × 法定相続人の数）＝ 課税遺産総額 > > Reference translation (unofficial): Total taxable value − basic deduction (¥30,000,000 + ¥6,000,000 × number of statutory heirs) = total taxable estate (kazei isan sōgaku)(NTA Tax Answer No.4152 "Calculation of inheritance tax." The quotation is in the original Japanese.)
If there are 3 heirs, it is ¥30,000,000 + ¥6,000,000 × 3 = ¥48,000,000. For 2 heirs it is ¥42,000,000, and for 1 heir it is ¥36,000,000. If the total taxable value is at or below this amount, the total taxable estate is ¥0 and the inheritance tax is also ¥0［3］. There are also rules on how to count the number of heirs. The NTA gives the following two notes. > （注1） 法定相続人の数は、相続の放棄をした人がいても、その放棄がなかったものとした場合の相続人の数をいいます。 > > Reference translation (unofficial): (Note 1) The number of statutory heirs means the number of heirs counted as if there had been no renunciation of inheritance, even if someone has renounced the inheritance.(NTA Tax Answer No.4152 "Calculation of inheritance tax." The quotation is in the original Japanese.)
> （1） 被相続人に実子がいる場合は、養子のうち1人までを法定相続人に含めます。（2） 被相続人に実子がいない場合は、養子のうち2人までを法定相続人に含めます。 > > Reference translation (unofficial): (1) If the decedent has a natural child, up to 1 adopted child is included among the statutory heirs. (2) If the decedent has no natural child, up to 2 adopted children are included among the statutory heirs.(NTA Tax Answer No.4152 "Calculation of inheritance tax." The quotation is in the original Japanese.)
In other words, even if someone has renounced the inheritance, that person is still counted in the basic deduction calculation. Adopted children are counted up to 1 if there is a natural child, and up to 2 if there is none［3］. However, under the law, a child adopted through special adoption and a spouse's natural child whom the person has adopted are treated as natural children (Article 15, paragraph 3 of the Inheritance Tax Act)［1］. These people do not use the "up to 1 adopted child" limit; they are counted as natural children. If you count this wrongly, the basic deduction will be off. ## Checking with a worked example We check with numbers. In both cases, the heirs are the wife and 2 children. With 3 statutory heirs, the basic deduction is ¥30,000,000 + ¥6,000,000 × 3 = ¥48,000,000. Here we use a simple example with no death insurance benefits or lifetime gifts, where only debts and funeral expenses are subtracted (for the addition of gifts, see the term explanations and Step 1).| Item | Person A's case | Person B's case |
|---|---|---|
| Inherited property | Deposits ¥30,000,000 + home valued at ¥20,000,000 = ¥50,000,000 | Deposits ¥30,000,000 + home valued at ¥30,000,000 = ¥60,000,000 |
| Debts and funeral expenses | ¥5,000,000 | ¥5,000,000 |
| Total taxable value | ¥45,000,000 | ¥55,000,000 |
| Basic deduction for the estate | ¥48,000,000 | ¥48,000,000 |
| Total taxable estate | ¥0 (¥45,000,000 − ¥48,000,000 is negative) | ¥7,000,000 |
| Inheritance tax return | Not required | Required |
(NTA Tax Answer No.4205 "Inheritance tax return." The quotation is in the original Japanese.)
There are two main cases. The first is when you use the spouse's tax reduction. Article 19-2 of the Inheritance Tax Act provides a system that reduces inheritance tax, up to a certain amount, on property the spouse acquired by inheritance. Even if this reduction brings the tax to be paid to ¥0, the filing obligation is judged on the tax before the reduction. If there is tax before the reduction and the basic deduction is exceeded, a return is required. In addition, the reduction applies only when the return contains the prescribed entries and the prescribed documents are attached. This is Article 19-2, paragraph 3 of the Inheritance Tax Act. > 第一項の規定は、第二十七条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。第五項において同じ。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、第一項の規定の適用を受ける旨及び同項各号に掲げる金額の計算に関する明細の記載をした書類その他の財務省令で定める書類の添付がある場合に限り、適用する。 > > Reference translation (unofficial): The provisions of paragraph 1 apply only where a document stating that the person is to receive the application of paragraph 1 and details of the calculation of the amounts listed in each item of that paragraph, or other document prescribed by Ministry of Finance Order, is attached to the return under Article 27 (including a late return relating to that return and amended returns relating to these returns; the same applies in paragraph 5) or the written claim for correction prescribed in Article 23, paragraph 3 of the Act on General Rules for National Taxes (claim for correction).(Inheritance Tax Act, Article 19-2, paragraph 3; e-Gov Law Search. The quotation is in the original Japanese.)
In plain terms: the spouse's tax reduction applies only when a document stating that you are receiving the reduction and the details of the calculation of the amount is attached to the inheritance tax return or the written claim for correction［5］. If you want the tax to be paid to be ¥0 through the reduction, you must file a return. The second is when you use the special provision for small residential land, etc. This is a special provision that lets you reduce the valuation of land such as the family home, up to a certain area. This provision also requires entries in the return and attached documents. The NTA explains it as follows. > この特例の適用を受けるためには、相続税の申告書にこの特例の適用を受ける旨その他所定の事項を記載するとともに一定の書類を添付して提出する必要があります。 > > Reference translation (unofficial): To receive the application of this special provision, you must state in the inheritance tax return that you are receiving its application and other prescribed matters, and submit it with certain documents attached.(NTA "Inheritance Tax Filing Necessity Check Corner," special provision for small residential land, etc. The quotation is in the original Japanese.)
In plain terms: to receive the special provision, you must write in the inheritance tax return that you are receiving it and submit the return with the prescribed documents attached［6］. Even if lowering the valuation through the special provision brings the tax to ¥0, you cannot use the special provision unless you file a return. Also, the taxable value that decides whether a return is required is looked at as the amount without applying the special provision［11］. ## Separately from inheritance tax, an income tax return for the deceased may be required Separately from the inheritance tax return, an income tax return for the deceased (a quasi-final return) may be required. The inheritance tax filing deadline is 10 months, but this one is 4 months, so it comes first. The deceased is subject to income tax from January 1 of that year to the date of death. Filing this is the quasi-final return. The NTA explains it as follows. > しかし、年の中途で死亡した人の場合は、相続人（包括受遺者を含みます。以下「相続人等」といいます。）が、1月1日から死亡した日までに確定した所得金額および税額を計算して、相続の開始があったことを知った日の翌日から4か月以内に申告と納税をしなければなりません。これを準確定申告といいます。 > > Reference translation (unofficial): However, in the case of a person who died partway through the year, the heirs (including comprehensive legatees; hereinafter "heirs, etc.") must calculate the income amount and tax amount finalized from January 1 to the date of death, and file the return and pay the tax within 4 months from the day after the day on which they learned that the inheritance had commenced. This is called a quasi-final return (jun-kakutei shinkoku).(NTA Tax Answer No.2022 "Final tax return when a taxpayer dies (quasi-final return)." The quotation is in the original Japanese.)
In plain terms: for a person who died partway through the year, the heirs calculate the income tax for the period from January 1 to the date of death, and file and pay it within 4 months from the day after the day they learned that the inheritance had commenced［7］. For a person who had real estate income or business income, this return may be required. After hearing that no inheritance tax return is needed and feeling relieved, you forget the deceased's income tax return. This is a pitfall that easily happens in practice. The two returns differ in deadline, in who files, and in the income covered. ## Cautions when using the determination tool The NTA publishes the "Inheritance Tax Filing Necessity Check Corner," where you can check for yourself whether an inheritance tax return is required. It is a convenient tool, but its calculation premise can differ from the proper calculation method. The NTA writes this caution as follows. > ただし、当コーナーは、相続財産、債務及び葬式費用等の合計額を入力して課税遺産総額を計算しており、「財産を取得した各人の課税価格の合計額」を基に計算しておりません。 > > Reference translation (unofficial): However, this corner calculates the total taxable estate by entering the total of inherited property, debts and funeral expenses, etc., and does not calculate based on the "total of the taxable values of each person who acquired property."(NTA "Inheritance Tax Filing Necessity Check Corner," cases where an inheritance tax return is required. The quotation is in the original Japanese.)
The NTA's example is as follows. The inherited property is ¥200,000,000, and debts and funeral expenses are ¥300,000,000. The heirs are a wife and 1 child. The wife takes over debts of ¥250,000,000, and the child takes over debts of ¥50,000,000. In the proper calculation, the wife's taxable value is ¥100,000,000 − ¥250,000,000, which is ¥0, and the child's taxable value is ¥100,000,000 − ¥50,000,000, which is ¥50,000,000. The total is ¥50,000,000, which exceeds the basic deduction of ¥42,000,000, so the total taxable estate is ¥8,000,000 and a return is required. However, the determination corner subtracts the total debts of ¥300,000,000 from the total inherited property of ¥200,000,000 and calculates ¥0, so it displays "return not required." About this example, the NTA writes, "in a case like the specific example, a return is required, so please be careful" (our translation)［4］. When debts are divided among the individual heirs, offsetting the total property against the total debts can give a smaller result than the actual one. Do not judge on the tool's result alone; calculate each heir's taxable value to check. ## What to do| Step | What to do |
|---|---|
| 1. List the property | List deposits, real estate, securities, life insurance benefits, retirement allowances and so on. Life insurance benefits and retirement allowances are not inherited property, but they are included in the inheritance tax calculation［10］. Exclude the non-taxable portion. Also include any property received as lifetime gifts that is added to the inheritance tax calculation［9］. |
| 2. Subtract debts and funeral expenses | Subtract borrowings, unpaid amounts, funeral expenses and so on. If there are many debts, the taxable value becomes small. |
| 3. Compare with the basic deduction | Work out the basic deduction as ¥30,000,000 + ¥6,000,000 × the number of statutory heirs, and compare it with the total taxable value. The amount you compare is the amount without applying the special provision for small residential land, etc.［11］. If it is at or below the basic deduction, the inheritance tax is ¥0 and, in principle, no return is needed. |
| 4. Decide whether to use the special provisions | If there is land for the family home or for business use, check whether you can use the special provision for small residential land, etc. If you use it and the taxable value before applying the special provision exceeds the basic deduction, a return is required even if the tax is ¥0［6］［11］. The same applies when you use the spouse's tax reduction［5］. |
| 5. Check the deceased's income tax | If there was income in that year that required a final tax return (for example, real estate income or business income), check whether a quasi-final return is needed. The deadline is within 4 months from the day after the day you learned that the inheritance had commenced［7］. |
| If in doubt | The valuation of the property and how the debts are divided are hard to judge. Please consult a licensed Japanese tax accountant (zeirishi). |
(NTA Tax Answer No.4202 "Preparation needed for an inheritance tax return." The quotation is in the original Japanese.)
In plain terms: if you cannot divide the estate by the deadline, you file as if you acquired it in the Civil Code shares［8］. However, until the division is decided, the spouse's tax reduction and the special provision for small residential land, etc. cannot be used. Article 19-2, paragraph 2 of the Inheritance Tax Act excludes undivided property from the reduction［5］. Even if the division misses the filing deadline, if the estate is divided within 3 years of the filing deadline, you can later apply the special provision through a claim for correction. In that case, you carry out the procedure within 4 months from the day after the day the division took place［6］. If there are unavoidable circumstances that prevent division, such as the filing of a lawsuit, you can extend this, with the approval of the head of the tax office, to within 4 months from the day after the day division becomes possible (Article 19-2, paragraph 2 of the Inheritance Tax Act)［5］. It is not the end just because the deadline has passed, but please be aware that the systems you can use are temporarily restricted. Next, how to pay the tax. In principle, inheritance tax is paid in money by the filing deadline. If you cannot pay in one lump sum, there are systems called installment payment (nobe) and payment in kind (butsunō). The NTA explains it as follows. > しかし、相続税額が10万円を超え金銭で申告期限までに一括納付することが困難な事由がある場合に、何年かに分けて金銭で納める延納と延納によっても金銭で納付することが困難な事由がある場合に、相続または遺贈で取得した財産そのもので納める物納という制度があります。 > > Reference translation (unofficial): However, where the inheritance tax amount exceeds ¥100,000 and there are reasons that make it difficult to pay in a lump sum in money by the filing deadline, there is installment payment (nobe), paying in money over several years, and, where there are reasons that make it difficult to pay in money even by installment payment, payment in kind (butsunō), paying with the property acquired by inheritance or bequest itself.(NTA Tax Answer No.4202 "Preparation needed for an inheritance tax return." The quotation is in the original Japanese.)
In plain terms: if the inheritance tax exceeds ¥100,000 and it is hard to pay in one lump sum by the deadline, you can use installment payment (nobe). If you cannot pay even by installments, you can use payment in kind (butsunō), paying with the inherited property itself［8］. For both, you must apply to the tax office and obtain permission by the filing deadline for the return［8］. ## Summary "If there is inherited property, you must file a return" is **false**. Whether a return is required is decided not by whether there is property, but by whether the total taxable value exceeds the basic deduction for the estate. If it does not, the inheritance tax is ¥0 and there is no filing obligation. However, if the basic deduction is exceeded, there are situations where a return is required even when a special provision brings the tax to ¥0, and situations where an income tax return is required separately from inheritance tax. - The inheritance tax filing obligation arises when the total taxable value exceeds the basic deduction for the estate and that person has an amount of inheritance tax. The deadline is within 10 months from the day after you learned that the inheritance had commenced［2］. - The basic deduction for the estate is ¥30,000,000 + ¥6,000,000 × the number of statutory heirs. With 3 heirs it is ¥48,000,000［1］［3］. - In calculating the basic deduction, a person who renounced the inheritance is still counted. Adopted children are counted up to 1 if there is a natural child, and up to 2 if there is none. A child adopted through special adoption and a spouse's natural child whom the person has adopted are counted as natural children［1］［3］. - Caution: when the basic deduction is exceeded, a return is required even if the tax to be paid is ¥0 through the spouse's tax reduction or the special provision for small residential land, etc. The judgment is made on the taxable value before using the special provisions［5］［6］. - Caution: even if an inheritance tax return is not needed, a quasi-final income tax return for the deceased may be required. The deadline is within 4 months, which comes before the inheritance tax deadline［7］. - Caution: the NTA's determination corner calculates by offsetting the total property against the total debts. When debts are divided among the individual heirs, it can give a result different from the actual one［4］. What you look at is not whether you inherited property. It is whether the basic deduction is exceeded. This is the starting point of the judgment. And inheritance tax and income tax are separate taxes. Even if an inheritance tax return is not needed, an income tax return for the deceased may be required. Please check the two separately. --- ### Sources - ［1］[Inheritance Tax Act, Article 15 (basic deduction for the estate; e-Gov Law Search, Japanese)](https://laws.e-gov.go.jp/law/325AC0000000073/article/15) Checked: 2026-10-20 - ［2］[Inheritance Tax Act, Article 27 (inheritance tax return; e-Gov Law Search, Japanese)](https://laws.e-gov.go.jp/law/325AC0000000073/article/27) Checked: 2026-10-20 - ［3］[No.4152 Calculation of inheritance tax — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4152.htm) Checked: 2026-10-20 - ［4］[When an inheritance tax return is required — NTA "Inheritance Tax Filing Necessity Check Corner" (Japanese)](https://www.keisan.nta.go.jp/oshirase/sozoku/yohihantei/goriyomae/shinkoku.html) Checked: 2026-10-20 - ［5］[Inheritance Tax Act, Article 19-2 (reduction of inheritance tax for the spouse; e-Gov Law Search, Japanese)](https://laws.e-gov.go.jp/law/325AC0000000073/article/19_2) Checked: 2026-10-20 - ［6］[Special provision for small residential land, etc. — NTA "Inheritance Tax Filing Necessity Check Corner" (Japanese)](https://www.keisan.nta.go.jp/oshirase/sozoku/yohihantei/yohihantei/shokibo.html) Checked: 2026-10-20 - ［7］[No.2022 Final tax return when a taxpayer dies (quasi-final return) — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2022.htm) Checked: 2026-10-20 - ［8］[No.4202 Preparation needed for an inheritance tax return — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4202.htm) Checked: 2026-10-20 - ［9］[No.4102 Property subject to inheritance tax and calculation of the taxable value — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4102.htm) Checked: 2026-10-20 - ［10］[No.4114 Death insurance benefits acquired by heirs — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4114.htm) Checked: 2026-10-20 - ［11］[No.4205 Inheritance tax return — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4205.htm) Checked: 2026-10-20 - ［12］[No.4117 Death retirement allowances subject to inheritance tax — NTA Tax Answer (Japanese)](https://www.nta.go.jp/taxes/shiraberu/taxanswer/sozoku/4117.htm) Checked: 2026-10-20 Note: This article is based on laws and official information as of October 20, 2026. It is a translation of the Japanese original; if the two differ, the Japanese version prevails. Quotations from laws and official sources are given in the original Japanese, followed by unofficial reference translations. Sources are based on laws (e-Gov) and official materials of the NTA, all in Japanese. If a correction is needed after publication, a correction record will be added at the end of this article ([Correction policy](/en/methodology/)).