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.
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.
If you receive your father's estate, you have to pay inheritance tax.
If you inherit an estate, you need to file an inheritance tax return within the deadline.
If you inherit this land, a large amount of inheritance tax will be levied.
A spouse is exempted from inheritance tax up to a certain amount.