noun
inheritance tax; death duty
A tax levied on the estate of a deceased person. In Japan, it is a national tax with specific exemptions and progressive rates.
相続税の申告期限は、被相続人が死亡したことを知った日の翌日から10か月以内です。
The deadline for filing an inheritance tax return is within 10 months from the day after you learn of the decedent's death.
基礎控除額を超える遺産がある場合、相続税がかかります。
If the estate exceeds the basic exemption, inheritance tax will be imposed.