When considering the fees of a tax accountant for inheritance, it is necessary to consider not only the preparation of the inheritance tax return, but also the tax investigation after the inheritance tax return has been filed.
At our tax firm, there are no fees or costs for attending an inheritance tax audit, and we also provide tax support after the inheritance tax return has been filed.
Fee for Inheritance tax
| Total of asse | Fee of inheritance tax |
|---|---|
| Less than 70 million yen | 250,000 yen |
| Less than 100 million yen | 300,000 yen |
| Less than 150 million yen | 400,000 yen |
| Less than 200 million yen | 500,000 yen |
| Less than 250 million yen | 600,000 yen |
| Less than 300 million yen | 700,000 yen |
| Less than 350 million yen | 800,000 yen |
| Less than 400 million yen | 1,000,000 yen |
| Less than 450 million yen | 1,100,000 yen |
| Less than 500 million yen | 1,200,000 yen |
| Less than 600 million yen | 1,500,000 yen |
| Less than 700 million yen | 1,800,000 yen |
| Less than 800 million yen | 2,200,000 yen |
| Less than 900 million yen | 2,600,000 yen |
| Less than 1000 million yen | 3,000,000 yen |
| More than 1000 million yeｎ | Calculated upon consultation separatelｙ |
（Excluding tax）
(Note)
- The total amount of inheritance in the above fee schedule for inheritance tax returns is the net assets after subtracting liabilities from the acquired assets, and is calculated before life insurance deductions and special exceptions such as small building lots are applied.
- If there are three or more plots of land (excluding multiples) that need to be assessed at roadside land value, an additional fee of JPY 22,000 per plot will be added to the tax accountant’s fees in the above fee schedule.
- The above fee schedule for inheritance tax is calculated regardless of the number of heirs to the estate, so the fee remains the same even if there are many heirs to the estate (additional fees for heirs are not required).
- The fee for an inheritance tax return is 165,000 yen for those who have inherited assets of 36 million yen or less and wish to submit an inheritance tax return.
- For those whose inherited property is less than the basic allowance who are not obliged to file an inheritance tax return and who only wish to prepare an inheritance division agreement, the tax accountant’s fee for the inheritance division agreement will be 55,000 yen.
- In the case of an urgent inheritance tax return with a deadline of less than three months, an additional fee of JPY 55,000 is added to the tax accountant’s remuneration fee.
- There is no charge for attending an inheritance tax audit, but if the total value of the inheritance increases due to the client’s reasons at the tax audit, the difference in the fee schedule will be charged.
- If the total value of the inheritance increases due to the customer’s reasons, but the difference in the fee schedule does not arise, the inheritance tax return and the agreement on the division of property need to be redrafted, the inheritance tax return will be charged at 33,000 yen and the agreement on the division of property at 22,000 yen.
- If an inheritance tax return is filed without an agreement on the division of the estate, and a second inheritance tax return is filed after the agreement on the division of the estate has been finalised, the fee is 55,000 yen.
- If there is a significant difference between the market value and the value of the inherited property, you can request an appropriate property valuation at a low real estate appraisal fee from our partner real estate appraiser.
- For inheritance registration after filing inheritance tax returns, our judicial scriveners can undertake the registration for a fee of 55,000 yen if the inherited property is located within the same Legal Affairs Bureau.
- For tax fees for inherited property worth more than 1 billion yen, please contact us for a separate consultation.