相続税
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Meanings
1
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.
If the estate exceeds the basic exemption, inheritance tax will be imposed.
Usage patterns
- 相続税を払うto pay inheritance tax
If you receive your father's estate, you have to pay inheritance tax.
- 相続税を申告するto file an inheritance tax return
If you inherit an estate, you need to file an inheritance tax return within the deadline.
- 相続税がかかるfor inheritance tax to be levied
If you inherit this land, a large amount of inheritance tax will be levied.
- 相続税を免除されるto be exempted from inheritance tax
A spouse is exempted from inheritance tax up to a certain amount.