i Inheritance: To inherit the property of the deceased to the surviving person.
2,HEIR
i Legal heir.
ii Scope and order of heirs.
iii Child type.
iv A person who cannot become an heir.
v Succession
3,INHERITANCE
i Specified heir.
ii Legal heir.
4,ACCEPTANCE and WAIVER of INHERITANCE
i Simple approval.
ii Limited approval.
iii Abandonment
5,DIVISION of INHERITANCE
i Designated division and agreement division.
ii Cash split, cash split, compensatory split
iii Spousal Residency.
6,WILL and BEQUESTS
i Handwritten testament.
ii Notarized will.
iii Secret deed will.
7,RESERVED PORTION
i Percentage of the legally reserved portion and the legally reserved portion.
8,ADULT GUARDIANSHIP SYSTEM
i Legal guardianship system. (guardian, curator, assistant)
ii Voluntary guardianship system.
02 INHERITANCE TAX P.19 ★★★★★
1,BASIC of INHERITANCE TAX
i Inheritance tax calculation process.
2,CALCULATE of TAXABLE VALUE
i Original heirloom.
ii Deemed inheritance.
iii Gifted property at the time of inheritance and settlement taxation.
iv Living gift addition
v Tax exempt property.
vi Debt deduction.
3,CALCULATE of TOTAL INHERITANCE TAX
i Calculation flow.
ii Basic exemption for inheritance.
iii Inheritance tax rate.
4,CALCULATE of THE AMOUNT of TAX PAID
i Calculation flow.
ii Calculation of calculated tax amount for each person.
iii Addition of 20% of the inheritance tax amount.
iv Tax deduction.
5,INHERITANCE TAX DECLARATION and PAYMENT
i Inheritance tax return.
ii Payment of inheritance tax.
iii Postponement and delivery.
03 GIFT TAX P.15 ★★★★
1,BASIC of GIFT BOX
i What is a gift?
ii Form of gift (ordinary gift, regular gift, gift with burden, gift due to death)
iii Gift taxpayer.
2,CALCULATE of GIFT TAX
i Original gift property.
ii Deemed gift property.
iii Tax exempt property.
iv Basic exemption for gift tax.
v Gift tax rate.
3,EXCEPTION of GIFT TAX
i Gift tax spousal deduction. Marriage period: 20 years or more Tax exemption limit: 20 million yen
ii Settlement taxation system at the time of inheritance. Tax exempt limit: 25 million yen.
iii A tax exemption system when receiving a gift of funds for housing acquisition, etc. from a lineal ascendant. Tax exemption limit: Varies by income year and type of housing.
iv Gift tax exemption for lump-sum gifts of educational funds. Donee Requirements: Children under the age of 30, grandchildren, etc. Tax exempt limit: 15 million yen. (Of which, payments to non-schools are limited to 5 million yen.)
v Gift tax exemption for lump-sum gifts of marriage and child-rearing funds. Donee Requirements: 18 to 50 years old. Tax exempt limit: 10 million. (Of which, marriage expenses are limited to 3 million yen.)
4,GIFT TAX DECLARATION and PAYMENT
i Gift tax return.
ii Payment of gift tax.
04 PROPERTY VAILE CALUCULATION P.9 ★★★
1,EVALUATION of PROPERTY
i Property valuation.
2,EVALUATION of RESIDENTIAL LAND
i Road price method and magnification method.
ii Residential land (private land, leasehold land, rental housing land, rental housing construction land)
3,EXCEPTIONS for CALCULATION of CUSTOMS VALUE of SMALL-SCALE RESIDENTIAL LAND,ETC.
i Limit area and reduction rate.
4,EVALUATION of OTHER PROPERTY
i House appraisal.
ii Valuation of stocks (listed stocks, stocks without quotes).
iii Evaluation of golf memberships.
iv Valuation of entitlements related to life insurance policies.
