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Japanese inheritance tax return in respect of international inheritance
(English available)

 

We provide total support for inheritance tax returns in Japan that include foreign assets in the estate

国際相続申告
3 POINTs to choose Chester's
Inheritance Tax Return Plan for international inheritance

  • 1Professional support team for international inheritance cases
  • 2We have extensive experience in the international inheritance cases
  • 3Network of overseas experts
  •  

Chester Tax Corporation handles many Japanese inheritance tax returns involving foreign countries.

We can also handle overseas inheritance procedures in cooperation with local experts.
As described in this homepage, there is the limited number of tax accountants who specialize in inheritance tax return in Japan, and there are a few tax accountant offices in Japan that can specialize in handling inheritance tax returns involving foreign countries, such as cases where the heir resides overseas or has an inheritance abroad.
In this regard, Chester Certified Public Tax Accountant's Co. has extensive experience in the field of handling inheritance tax returns in the tax accounting industry. We have handled many inheritance tax return cases involving overseas assets and residents, so we can provide advice and support with confidence.
We have also written a book titled 「Inheritance Tax Practices Concerning Overseas Property and Residents (Seibunsha)」 for professionals and receive consultations on inheritance tax issues involving foreign countries from fellow tax accountants.   

A professional team dedicated to international inheritance cases

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Head of International Inheritance Department

Employee and tax accountant

清水 真枝 Shimizu Masae

Chester Certified Public Tax Accountant's Co. has a professional team dedicated to international inheritance cases.

Each office has a staff member in charge, and Shimizu, who is a tax accountant, is the general manager.

As the tax accountant of the International Inheritance Department, Shimizu has been involved in many cases of international inheritance, for which few precedents exist among the inheritance tax return cases and require a high level of judgment. She can also handle projects that are communicated in English, so please feel free to consult with us.

International Inheritance Team Member

税理士

詳細を見る
staff21

部長

税理士
CFP®
1級ファイナンシャル・プランニング技能士

詳細を見る

"Japanese Inheritance Tax Filing for International Inheritance: Past Consultation Cases and Track Record"

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〇 Cases where a decedent with a foreign nationality died abroad and Japanese inheritance tax return is required.

〇 Cases where there is non-resident heir who cannot speak Japanese

〇 Cases where inheritance tax assessment is required for real estate located abroad

〇 Cases where probate procedure is required by a lawyer

〇 Cases where QDOT trusts, joint accounts, etc. exist in the inherited property

〇 Cases where it is required to communicate in English with executor of the will or trustee of the trust who is organizing an inheritance abroad

〇 Cases where there are trust assets managed by an overseas financial institution that are not distributed until the heir reach the age of 20

〇 Cases where Korean and Taiwanese citizens need to obtain Korean or Taiwanese family registers or certificates

〇 Cases where after the overseas procedures are completed and the assets are distributed, it turns out that the inheritance tax exceeds the basic exemption limit when do the calculation, but the deadline for filing the return has already passed.

〇 Cases where the overseas real estate is applied to the special exemption for small-scale building land, etc.

〇 Cases where an inheritance tax return and income tax return are required due to the inheritance or sale of overseas real estate.

Chester Certified Public Tax Accountant's Co. can handle even the above cases.

[Simple Flowchart] Check Requirement for International Inheritance Tax Declaration in Japan !

You can check whether or not you are subject to Japanese inheritance tax with the flow check sheet below.

Whether you fall under A or B, please feel free to consult with us if you have any concerns or think you are subject to taxation in light of the above flowchart.

Note 1: Temporary resident: An heir who is a foreign national and has an address in Japan at the time of inheritance and has a status of residence such as student, medical services, research, business management, etc. (Note 2), and who has an address in Japan for a total of less than 10 years in aggregate within 15 years prior to the time of inheritance.

Note 2: Status of residence listed in the above column of the Attached Table 1 of the Immigration Control and Refugee Recognition Act (status of residence listed in Appended Table 2 is not Applicable)

If you are concernedabout inheritance tax due to an inheritance involving foreign countries

Leave it to the professionals!

Our service price for Inheritance tax filing in Japan

Depending on the situation, from 20% to 50% will be added to the following prices.
*See below for cases where 50% is added.

Basic price

Total amount of inheritance Amount of compensation
100 million yen 200,000~550,000 yen
220,000~605,000 yen(tax included)
100150 million yen 700,000 yen
770,000 yen(tax included)
150200 million yen 900,000 yen
990,000 yen(tax included)
200250 million yen 1.15 million yen
1.265 million yen(tax included)
250300 million yen 1.4 million yen
1.54 million yen(tax included)
300400 million yen 1.7 million yen
1.87 million yen(tax included)
400500 million yen 2 million yen
2.2 million yen(tax included)
500 million yen Estimation will be done separately after a free simplified trial calculation report is created

※ Depending on the situation, the price amount may be added from 20% to 50%.

※ However, the additional amount is calculated as 200,000 yen if it is less than 200,000 yen (excluding tax)

※ Examples of situations where an additional 50% charge may apply include:
When the decedent is a foreign national and certain properties are settled outside of Japan.
When communication with foreign countries is necessary.
When the majority of the inheritance consists of overseas assets

※ The total amount of inheritance, which is the basis for calculating the basic price, is the total amount of positive assets as well as the total amount of the inheritance before deductions for debts such as loans, special exemption for small-scale building land, spousal exemptions, life insurance tax exemption limit, etc.

Besides, additional prices will be charged in the following cases.

  • ・In cases where English documents (trust, court documents, status-related documents, etc.) need to be translated and declared due to a request from the tax office, etc., fees will be charged for outside vendors.
  • ・If it is necessary to outsource the translation in a language other than English, fee will be charged separately for the external translator.
  • ・In the event that we are unable to communicate with a local expert in the evaluation of property outside of Japan, and it is necessary to request an expert other than ours to perform the evaluation.

Additional price

Land
(per land use unit)
60,000 yen
66,000 yen(tax included)
Unlisted shares
(per company)
150,000 yen ~
165,000 yen(tax included)~
In the case there are multiple heirs
(two or more) ※
Basic price above × 10% × (number of heirs-1)

※ The case where there are 5 heirs or more, the price for 5 heirs will be charged.
※However, if the request date is within 3 months of the filing deadline, an additional from 20% to 50% of the total price will be charged separately.

Other Price

・Price for attending a tax audit (in the case of a tax audit after filing a tax return) ⇒ 50,000 yen per day

・In the cases of only hearing the opinions about the attachment of documents ⇒ 25,000 yen per day

・In the cases where additional amended tax return needed to be created after filing a tax return for undivided assets⇒ Estimation will be done separately
・Actual travel and transportation expenses for site surveys and visits
・The commission and actual expenses for requests to obtain documents such as family registers and certificates of financial institution balance on behalf of the client.
・In the cases of other special circumstances that require more work than usual, such as investigation and review

・A separate fee will be charged after an estimate is made for the cases where
(the case where bankbook research is necessary due to numerous deposit transfers in the past, the case where the scale of land or unlisted shares are large, or the case where the filing deadline is less than 6 months away).

Consumption tax will be charged separately.

FAQ

Can you handle international inheritance cases nationwide?

Yes, we can handle requests from all over the world through online interviews.
If you would like to meet with a member of our team in person, you may do so at our Yaesu or Yokohama offices.
However, if you are not comfortable meeting with us online from your home, we can arrange for you to meet with us at one of our offices near your home. (In this case, we may connect you online with a member of our international inheritance team at the office you visit.)

What kind of information should I provide when making an inquiry?

The subsequent communication will be much smoother if the following information is provided.
・Number of heirs
・Total amount of inheritance
・Amount of inheritance in Japanese yen
・Applicable foreign nationals (heirs or the decedent), and their nationalities.
・Addresses of heirs and the decedent (domestic or overseas, and since when)

The heir and local inheritance agent do not speak Japanese, would it be possible for you to handle the case?

Yes, we can handle it.
We have tax accountants who can communicate in English, so we can provide services in English.
In addition, we can also exchange emails in English and provide English documents.
However, in principle, we do not accept consultations over the phone in English due to the limited number of English-speaking staffs.
※ Interpreters may be required for languages other than English, so please consult with us for further information.

I need an inheritance tax assessment for real estate and other inherited assets located overseas. Could you possibly provide it?

Yes, Chester Certified Public Tax Accountant's Co. has been involved many international cases, so we can handle the valuation of inheritance assets located overseas without any problems in cooperation with local experts.
However, additional fees may be incurred depending on the nature of the assets.

Is there an English-speaking lawyer who can handle the dispute as well? (This includes cases where a Japanese attorney is needed for inheritance procedures outside of Japan.)

Yes, Chester Group's CST LAW OFFICES has some English-speaking attorneys who can make referrals.

I do not plan to return to Japan. Is it possible to complete the procedures in Japan just by exchanging emails?

Yes. It is possible to file a tax return only by exchanging emails and other means of communication without ever meeting.
Since few tax returns require original documents, most of the documents are sent as email attachments.

The heir is underage and may need legal proceedings. Can you possibly handle the case in cooperation with a judicial scrivener or lawyer?

We will determine whether we can handle the case in cooperation with our affiliated judicial scriveners and lawyers, so please contact us first.

Inheritance tax in Japan is expensive and I do not want to pay it. Is there any way to reduce the tax?

If you intentionally exclude the assets located overseas with the thought that nobody knows, when it was found out later for some reason, you would be subject to a large penalty.
We will work to keep the assessed value down within a reasonable range, taking risks and other factors into consideration.

Please contact us at the following email address.

international@chester-tax.com

Please provide the following information and send it to the address below.

  • Your name
  • Phone number
  • Address
  • Content of inquiry
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