In the case of inheritance tax filing fees charged by tax accountants, they are often categorized into ‘basic fees,’ ‘additional fees,’ and ‘other expenses,’ and are determined based on the nature of the inherited property, the number of heirs, and the requested services.
Inheritance tax filing (basic fee)
| The total value of the estate | Amount (excluding consumption tax) |
| ～100 million yen | JPY 300,000～500,000 |
| 100～150 million yen | JPY 800,000 |
| 150～200 million yen | JPY 1,200,000 |
| 200～250 million yen | JPY 1,600,000 |
| 250～300 million yen | JPY 2,000,000 |
| 300～400 million yen | JPY 2,500,000 |
| 400～500 million yen | JPY 3,000,000 |
| 500 million yen～ | Quotation Required |
Additional fees (inheritance tax)
| Inherited assets, etc | Amount (excluding consumption tax) |
| Land valuation (per designated land use category) | JPY 100,000 |
| Valuation of unlisted/unlisted shares | From 200,000 yen per company. Note: Stock valuation varies depending on the assets and revenue scale of the company. |
| When there are multiple heirs or co-heirs | Addition of 10% to the basic fee |
(*) In cases where the minimum registration license tax is 150,000 yen. If the capital amount exceeds 25 million yen, a 0.7% registration license tax is imposed, which may result in the total payment exceeding the stated amount.
Other expenses (Inheritance tax)
| Inherited assets, etc | Amount (excluding consumption tax) |
| Tax audit attendance | JPY 60,000 / per day |
| If a semi-final tax return is required | Quotation Required |
Gift Tax
Gift Tax Filing Fee (per person) = 25,000 yen + (Gifted Property – 1,100,000 yen) × 0.01
(Example) For a gifted property worth 1.6 million yen: 30,000 yen