Thank you for watching! I'm Seikan Yasunaga, a certified public accountant and tax accountant in Fukuoka City.

This is the third installment of our inheritance tax series, and we'll be calculating inheritance tax using actual figures.

For those wondering, "Will we have to pay inheritance tax?", we've explained the calculation process in three steps:

① Gather all assets
② Subtract what can be deducted
③ Compare with the basic exemption

■ What you'll learn in this video
・Calculation example for a case where no inheritance tax is levied (assets of 43 million yen)
・Calculation example for a case where inheritance tax is levied (assets of 58 million yen)
・Two special provisions that significantly reduce the tax amount
(Spousal tax reduction / Special provisions for small residential land, etc.)
・Why you still need to file a return even if the inheritance tax is 0 yen using special provisions
・Deadline for filing and paying taxes
(Within 10 months from the day after you learned of the death)

Please pay particular attention to this point:
"0 yen because it's below the basic exemption" and "0 yen because special provisions were used" are completely different things.

If you use a special provision, forgetting to file will result in the special provision being forfeited.

■ Chapters
0:00 Opening
0:57 Calculating Inheritance Tax: 3 Steps
1:11 Case 1: When Inheritance Tax Does Not Apply
2:30 Case 2: When Inheritance Tax Applies
3:24 Two Often Overlooked Special Provisions
4:05 Cases Where Filing is Required Even If the Amount is 0 Yen
4:35 The Deadline for Filing and Paying Tax is 10 Months

【Basic Inheritance Tax Series】
Part 1: How Much Inheritance Tax Does Apply? Basic Exemptions and Legal Heirs You Should Know
相続税はいくらからかかる？知っておきたい基礎控除・法定相続人　相続税の基本　シリーズ...
Part 2: Assets Subject to and Not Subject to Inheritance Tax | Life Insurance Proceeds and Graves
相続税がかかる財産・かからない財産｜生命保険金とお墓　相続税の基本　シリーズ第２回【...

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⚠️ [Disclaimer]
The content of this video is based on accounting standards, tax systems, and laws as of the video's publication date. To provide a clear explanation of the system's overview, some detailed requirements and exceptions may be omitted. For actual financial statement preparation, tax filing, and specific accounting and tax decisions, please consult with your tax advisor, certified public accountant, or other professional, or your local tax office. Furthermore, for resolving actual labor disputes and social insurance procedures, please make your own decisions at your own risk, or consult with a social insurance consultant or other professional, or with administrative agencies such as the Labor Standards Inspection Office or Pension Office. We are not responsible for any damages resulting from the use of information on this channel. The video content and this disclaimer may be changed or deleted without notice. Please be aware of this in advance.