inheritance tax; estate duty
A tax levied on the estate of a deceased person. In Japan, the term 相続税 (そうぞくぜい) is more common in legal and everyday contexts, but 遺産税 is understood and used in some contexts.
The deadline for filing inheritance tax is within 10 months from the start of inheritance.
Compound of 遺産 (いさん, 'inheritance, estate') and 税 (ぜい, 'tax').