#050

My name is Sadayasu Ito, a Japanese certified tax accountant. I am helping those who wish to start business in Japan. Please contact me if you are looking for advice.

skypeID: sadywellj
E-mail: [email protected]
From Oversea: +81-3-4405-6009 From Japan: 03-4405-6009
Sadywell Japan Tax & Accounting: http://en.sadywell.com
Facebook page:   / sadywelljapan  

For instance, if you have any of the following problems, please let me know. I am happy to help you.

I want to set up a company and start business in Japan
I need to file tax returns but do not know how to do it.
I want someone to do my company’s bookkeeping.
I want to know how I can save my tax.
I want to acquire or renew my visa.

For more details of our services, please visit our website:
http://en.sadywell.com

**Summary of today’s lecture**
Calculation procedure:
1. Calculate the total amount of the inheritance tax
2. Allocate the total amount to each successor

Base exemption:
30M + 6M×Number of legal successors

Legal Successor:
A. Spouse
B1. Children
B2. Parents, if there are no children
B3. Brother of Sister, if there are no children and also parents have already passed away.

Deduction for inheritance tax:
1. Non-taxable life insurance
2. Exemption for spouse
3. Exemption for underage successor
4. Exemption for disabled person
5. Special calculation for small residential land
6. Lower tax for apartments, etc.