{"id":604,"date":"2022-02-24T16:40:20","date_gmt":"2022-02-24T07:40:20","guid":{"rendered":"https:\/\/www.n-cpa.com\/tax\/?page_id=604"},"modified":"2023-11-28T15:15:18","modified_gmt":"2023-11-28T06:15:18","slug":"fee-tables-3","status":"publish","type":"page","link":"https:\/\/www.n-cpa.com\/tax\/en\/top_en\/fee-tables-3\/","title":{"rendered":"Fee tables \uff08Inheritance and Gift Tax\uff09"},"content":{"rendered":"<p>In the case of inheritance tax filing fees charged by tax accountants, they are often categorized into &#8216;basic fees,&#8217; &#8216;additional fees,&#8217; and &#8216;other expenses,&#8217; and are determined based on the nature of the inherited property, the number of heirs, and the requested services.<\/p>\r\n<h5><span style=\"font-size: 14pt;\"><strong>\u3000Inheritance tax filing (basic fee)<\/strong><\/span><\/h5>\r\n<table style=\"height: 75px; width: 100%; border-collapse: collapse;\">\r\n<tbody>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">The total value of the estate<\/span><\/strong><\/span><\/td>\r\n<td style=\"width: 43.6691%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">Amount (excluding consumption tax)<\/span><\/strong><\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">\uff5e100 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 300,000\uff5e500,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">100\uff5e150 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 800,000<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 56.3309%; text-align: center;\">150\uff5e200 million yen<\/td>\r\n<td style=\"width: 43.6691%; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 1,200,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">200\uff5e250 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 1,600,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">250\uff5e300 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 2,000,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">300\uff5e400 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 2,500,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">400\uff5e500 million yen<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 3,000,000<\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 56.3309%; text-align: center;\">500 million yen\uff5e<\/td>\r\n<td style=\"width: 43.6691%; text-align: center;\"><span style=\"font-size: 12pt;\">Quotation Required<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<h5><span style=\"font-size: 14pt;\"><strong>\u3000Additional fees (inheritance tax)<\/strong><\/span><\/h5>\r\n<table style=\"border-collapse: collapse;\">\r\n<tbody>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">Inherited assets, etc<\/span><\/strong><\/span><\/td>\r\n<td style=\"width: 43.6691%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">Amount (excluding consumption tax)<\/span><\/strong><\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">Land valuation (per designated land use category)<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 100,000<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">Valuation of unlisted\/unlisted shares<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">From 200,000 yen per company. <br \/>\r\n<span style=\"font-size: 10pt;\">Note: Stock valuation varies depending on the assets and revenue scale of the company.<\/span><\/span><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 56.3309%; text-align: center;\">When there are multiple heirs or co-heirs<\/td>\r\n<td style=\"width: 43.6691%; text-align: center;\"><span style=\"font-size: 12pt;\">Addition of 10% to the basic fee<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><span style=\"font-size: 10pt;\">(*) In cases where the minimum registration license tax is 150,000 yen. If the capital amount exceeds 25 million yen, a 0.7% registration license tax is imposed, which may result in the total payment exceeding the stated amount.<\/span><\/p>\r\n<p>&nbsp;<\/p>\r\n<h5><span style=\"font-size: 14pt;\"><strong>\u3000Other expenses (Inheritance tax)<\/strong><\/span><\/h5>\r\n<table style=\"border-collapse: collapse;\">\r\n<tbody>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">Inherited assets, etc<\/span><\/strong><\/span><\/td>\r\n<td style=\"width: 43.6691%; height: 55px; text-align: center; background-color: #337ab7;\"><span style=\"font-size: 12pt;\"><strong><span style=\"color: #ffffff;\">Amount (excluding consumption tax)<\/span><\/strong><\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">Tax audit attendance<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">JPY 60,000 \/ per day<\/span><\/td>\r\n<\/tr>\r\n<tr style=\"height: 55px;\">\r\n<td style=\"width: 56.3309%; height: 10px; text-align: center;\">If a semi-final tax return is required<\/td>\r\n<td style=\"width: 43.6691%; height: 10px; text-align: center;\"><span style=\"font-size: 12pt;\">Quotation Required<\/span><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>&nbsp;<\/p>\r\n<h5><span style=\"font-size: 14pt;\"><strong>\u3000Gift Tax<\/strong><\/span><\/h5>\r\n<p>Gift Tax Filing Fee (per person) = 25,000 yen + (Gifted Property &#8211; 1,100,000 yen) \u00d7 0.01<br \/>\r\n(Example) For a gifted property worth 1.6 million yen: 30,000 yen<\/p>","protected":false},"excerpt":{"rendered":"In the case of inheritance tax filing fees charged by tax accountants, they are often categorized into &#8216; [&hellip;]","protected":false},"author":1,"featured_media":0,"parent":799,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-onecolumn.php","meta":{"sns_share_botton_hide":"","vkExUnit_sns_title":"","_vk_print_noindex":"","sitemap_hide":"","vkExUnit_sitemap":"","_veu_custom_css":"","veu_display_promotion_alert":"common","_exclude_from_list_pages":"","vkexunit_cta_each_option":"","vkExUnit_childPageIndex":"","vkExUnit_pageList_ancestor":"","vkExUnit_contact_enable":"","footnotes":""},"veu_head_title_object":{"title":"","add_site_title":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fee tables \uff08Inheritance and Gift Tax\uff09 | Nihon-bashi International Tax Advisory Firm<\/title>\n<meta name=\"description\" content=\"We propose service fee for foreign capital campanies in Japan.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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