Inheritance tax filing deadline after death?

What the Law Says

Japanese inheritance tax law sets a strict deadline for filing returns and paying tax. Failure to meet the deadline triggers automatic penalties and interest.

The Inheritance Tax Act requires heirs to file a return and pay any tax due within 10 months from the day after the decedent’s death.

If the total value of inherited assets exceeds ¥50 million (or ¥30 million for estates with no spouse or children), a return must be filed — even if no tax is ultimately owed.

Late filing incurs a penalty of 20% of the tax amount due, plus statutory interest at an annual rate of 4.8% (adjusted quarterly) from the original due date.

Statutory Text

The heir shall file a return and pay the inheritance tax within ten months from the day following the day on which the inheritance begins.

— Inheritance Tax Act, s. 27 — Filing and Payment Deadline

Statutory Text

Where a taxpayer fails to file a return by the statutory deadline, a penalty of twenty percent of the tax amount due shall be imposed.

— Inheritance Tax Act, s. 37 — Penalty for Late Filing

Statutory Text

Interest shall accrue on unpaid tax from the day following the statutory payment deadline at the statutory interest rate prescribed by the National Tax Collection Act.

— Inheritance Tax Act, s. 38 — Interest on Late Payment

What to Do

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