Preparation early!How to write and correctly write inheritance tax returns | @Dime at Daim

Inheritance tax may be incurred if you inherit a certain amount of heritage.In this case, you must promptly create an inheritance tax return and submit it to the tax office.Introducing the flow, precautions, and writing methods before submitting an inheritance tax return.

Flow until submitting "inheritance tax return"

The Inheritance Tax Declaration is a document that a person who is obliged to pay the inheritance tax is submitted to the tax office.Those who have a duty of tax payment must prepare documents and pay inheritance tax.

First, let's take a look at the flow from the occurrence of inheritance to submitting the declaration.

[1] Find a person who has the right to inherit

In order to file an inheritance tax, you must first determine the right to inherit.Later, we will conduct a "Heritage Division Consultation" to determine how to divide the inherited property.

If the deceased "heir" did not specify the heir in the will, the "statutory heir" stipulated by the law will inherit the property.

"The spouse is always a legal heir", and the others are set as follows.

Inheritance does not allow self -report from the heir.Acquire the heir's "family register from birth to death" and investigate those who have the right to inherit.

If you have a child who has been recognized before the deceased marries a spouse at the time of death, you need to be included in the heir.

It is important to conduct a thorough investigation, as the discussions conducted in which people with inheritance have missed will be invalid.

Reference: Inheritance tax ｜ National Tax Agency

[2] Survey and confirmation of assets and liabilities

Just because of a heritage does not necessarily cause inheritance tax.

Inheritance tax is limited to when inheriting a certain amount of heritage.Therefore, it is necessary to investigate how much assets and liabilities are in the heritage.

When the heir is confirmed, check the heritage and summarize it in the property inventory.At this time, it is easier to grasp the whole if you divide it into positive property (assets) and negative property (debt).

The survey method for each type is as follows.

The debt is to check the remaining debt of the loan at the credit agency so that there is no leak, and it is necessary to grasp it as soon as possible.If there are too many debts, you can give up inheritance.

Reference: Procedures for disclosure of the person | National Bank Personal Credit Information Center | National Banking Association Reference: If you want to check the destination of accounts for your or deceased stocks | Securities storage Transfer Mechanisms

[3] Implementation of "heritage division consultation"

After grasping the total of the heir's heritage, all the heirs gather and consult, and decide the belonging of the heritage.This is the "Heritage Division Consultation".

In the consultation, we will discuss who will take over which heritage of the deceased person.If the discussion is obtained as a result of the discussion, the consultation is over.

The following two points are essential when holding a heritage division consultation.

Consultation will be invalid if one heir is missing.Be sure to have the heirs who have decided to go back to the heir's family register.

In addition, even if you agree on the division of heritage, there is a possibility that problems may occur in the verbal arrangement.

It is important to leave "when, who and what kind of content" in the "Heritage Division Consultation" and ensure the effectiveness of the consultation.

Cases that require submission of "inheritance tax return"

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Once the heritage is organized, it is necessary to submit an inheritance tax return if it is found that "inheritance tax will be incurred."Let's take a concrete look at what cases need to be submitted to the inheritance tax return.

When the total heritage exceeds "basic deduction"

Inheritance tax "Basic deduction" is simply the amount set by the government that "inheritance tax will not be charged so far."

If you calculate "Heritage total -Basic deduction", you can judge whether or not an inheritance tax will be charged.

If the heritage is in the basic deduction, there is no inheritance tax and there is no need to submit an inheritance tax return.

On the other hand, if there are many heritage and exceeds the basic deduction, tax will be taxed on the excess amount.In this case, an inheritance tax obligation will occur and you must submit an inheritance tax return.

In addition, if you use the "Special Case for Small Shallow Lands, etc." or the "Spouse Reduction of Tax amount", you will need to submit an inheritance tax return.

Reference: No.4205 Inheritance tax declaration and tax payment | NTA

相続税の「基礎控除額」の計算方法

The calculation of the basic deduction of the inheritance tax can be calculated in the following formula.

For example, if there are four legal heirs, the basic deduction is "30 million yen + 24 million yen = 54 million yen".Inheritance taxes will not be levied unless the inheritance's total heritage exceeds 54 million yen.

On the other hand, if the total of 60 million yen of the heir's heritage is 6 million yen, it will exceed 6 million yen from the basic deduction.Since the excess 6 million yen is subject to tax, it is necessary to make an inheritance tax return and submit it.Inheritance tax will be paid based on the tax amount described in the tax return.

Reference: No.4152 Calculation of inheritance tax | National Tax Agency

When receiving "special" or "tax deduction"

Even if you inherit a heritage that exceeds the basic deduction, there is no obligation to pay the inheritance tax if you take measures such as "special case" or "tax deduction".

However, it is important to note that the following special and tax deduction will not be applied unless you submit an inheritance tax return.

Inheritance tax special and tax deductions are special measures that are applied only to those who meet certain conditions.

On the other hand, the following types include the following types of tax deductions that do not include submitting a tax return.

If these applications do not generate inheritance, you do not need to submit an inheritance tax return.

Reference: No.4158　配偶者の税額の軽減｜国税庁Reference: No.4124 Exits of value for inheritance businesses and residential land for residence (special case for small -scale residential land, etc.) |

When is the submission of the "Inheritance Tax Declaration"?

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If you have an obligation to pay the inheritance tax, you must create and submit an inheritance tax return.Since the deadline and location of the submission are fixed, it is necessary to prepare early.

Let's check the details so that you can pay the inheritance tax correctly.

Within 10 months from the day after knowing the occurrence of inheritance

The current law stipulates that inheritance tax declaration is "within 10 months from the day after knowing that the heir has died."

It is important to note that there are disadvantages, such as not being able to receive preferential treatment under tax law or imposing delinquent taxes after the deadline.

The "day you learned about the occurrence of inheritance" is the day when a person who left property died.Except for the disappearance or life and death, the date of death written in the death certificate will be the start date of inheritance.

For example, if the heir died on January 8, November 8 of the same year is the expiration date of the inheritance tax.

Reference: No.4205 Inheritance tax declaration and tax payment | NTA

The submission destination is the "tax office" in which the address of the heir

The destination of the inheritance tax return is stipulated as a "tax office in which the deceased person lived."Even if the heirs live away, submit the inheritance tax return is the same.

However, there may be cases where you will die at hospitals or nursing homes, not at home.If you die at the hospital, your home before hospitalization is regarded as an address.Pay tax at the tax office that has jurisdiction over your home location.

On the other hand, in the case of a nursing home, it is considered "the end of the end", and it is common to go to the tax office that jurisdiction over the address of the nursing home.The tax office can search from the National Tax Agency, "Those who want to know the location of the tax office, etc."

Those who want to know the location of the tax office | The National Tax Agency

Procedures required by the deadline for submitting the inheritance tax return

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As long as the legal time limit is decided, submitting an inheritance tax return must be smooth and planned.Check the necessary procedures for each time so that you can complete the declaration without delay.

[Within 4 months] Declaration and payment of "Income Tax"

If you have a certain amount of income from January 1st to death day when the heir died, you need a "semi -final tax return."

A semi -final tax return is a tax return made by the heir on behalf of the heir, and it is stipulated that it must be made within four months after the death of the heir.

However, if the income status of the deceased is in the following cases, there is no need to file a semi -final tax return.

The calculation method of the semi -final tax return is the same as the normal tax return, but deductions are subject to "paid by the day of the heir".

Medical expenses paid after the inheritance and social insurance premiums and life insurance premiums are not eligible for deduction.

Reference: No.2022 Final tax return when a taxpayer dies (semi -final tax return) |

[Within 3 months] Inheritance abandonment procedure

Inheritance can be abandoned within three months of the death of the heir.After the deadline, no inheritance abandonment will be accepted, and all plus and minus heritage will inherit.

If you know that there are many debt and you know that inheritance is great, you need to start the procedure for abandonment.

When you give up your inheritance, make a claim to the family court, which is jurisd by the deceased area.If you do not know the family court at the claim, you can search from the site of the Court of Court.

The form of the claim is fixed.Download it from "Inheritance abandonment (20 years old or older)" and submit it to the family court.There are examples of entry, so if you look at it while looking at it, it is not so difficult to create a document.

Jurisdiction of the Court | Approximately Abandoned Court Inheritance (20 years old or older) | Court

Reference: Inheritance abandonment | Court

「相続放棄申述受理証明書」を用意

The Inheritance Approximation Certificate is a document that proves that inheritance abandonment has been approved.

It is necessary for the deceased financial institution to "prove that you have not inherited your debt (no repayment)" or "when other heirs change the name of the real estate".

You will be issued by preparing the following and submitting it to the family court.

Anyone who has a stake, not just the person who has abandoned the inheritance, can apply.

On the other hand, the "Inheritance Acquisition Notice" that arrives when the inheritance abandonment procedure is reached only to the person who has abandoned the inheritance.

Other applications | Court

Reference: Inheritance abandonment | Court

Attachments that require prepared before submission

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The attached documents required for inheritance tax declaration include "documents related to identification", "documents related to heritage division", "documents related to property", "Documents related to debt", and "Other documents".

The necessary documents vary depending on the situation, so be sure to know what you need in your inheritance.Here, we will introduce "Documents that require everyone to submit" and "In some cases necessary documents".

Documents that need to be submitted

Regardless of what kind of heritage you inherit, you must submit "Documents related to ID" and "Documents for Initial Sites".

Specifically, the following are required.

≪ Things related to the heir≫

≪ Things related to the heir≫

For a copy of the family register, it is effective after 10 days after the heir's death date.The seal certificate of all the heirs must be a certificate of the seal stamped in the heritage division agreement.

"Documents that can confirm individuals" such as My Number card and driver's license are also required.

Reference: Main documents to be submitted at the time of inheritance tax declaration | National Tax Agency

Documents that need to be submitted according to conditions

Depending on the type of property you inherit, you may be required to submit a certificate or statement.Since the contents are different, it is recommended that you check in advance on the National Tax Agency's Check Sheet.

In addition, if you wish to apply a deduction or special case, you must submit the documents specified as the applicable requirement.

For example, if you apply "Reducing your spouse", you will need the following documents:

Funeral expenses are deducted from the total heritage.At the time of the declaration, describe the amount of the funeral expenses, and attach a receipt such as the cost of the funeral, the flower price, and the fee.

In addition, it is necessary to prepare other documents such as "Applying special cases such as small -scale residential land", "received a gift for life", and "inheriting the business".

Check sheet for inheritance tax declaration (for the first year of the war) | NTA

参考：［手続名］相続税の申告書の提出期限から3年以内に分割する旨の届出手続｜国税庁Reference: No.4129 Funeral expenses that can be deducted from inherited property | National Tax Agency

How to write an inheritance tax return

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The inheritance tax return has a format stipulated, and the documents described in the inheritance and deduction are applied.

Let's check how to write and points in general inheritance in conjunction with the contents of the tax return.

The tax return is from Table 1 to Table 15

There are inheritance tax returns from Table 1 to 15, but all are not required.

In the case of "general" that does not receive special cases such as tax payment, it will be listed in 22 documents.The following five tables must submit.

Table 1 is the submission of the inheritance tax return.Table 2 shows the total amount of inheritance tax.

Table 11 will describe the legacy of the tax deducted by deducting the basic deduction.The amount drawn from property, such as debt and funeral expenses, is written in Table 13.Table 1 and Table 2 are documents to be filled out after the inheritance amount is confirmed.

In general cases, you will also submit documents related to the breakdown items for calculating the inheritance tax in Table 9 to the 15th Table.If you receive a deduction, submit the corresponding table.

Reference: List of forms of inheritance tax declarations, etc. (for 3 years for Bandwa) | National Tax Agency

Recommended to start writing from Table 9

There are many procedures for inheritance, such as the confirmation of the heirs, the consultation and the survey of the heritage.

There is no problem writing the tax return from any table, so it is recommended that you describe it from the items that you can see as soon as possible.It would be easier to write the first Table 9 to 15, which calculates inheritance property individually.

Table 9 "Life Insurance Details, etc." calculates the taxable amount by subtracting the tax -exempt amount from the amount of life insurance received received.The statement also requires the address of the insurance company, the name of the company, the name and date of the receiving person, and the date of receipt.

Table 10 is followed by "Details of retirement allowance and other statements", and Table 11 is followed by "Inheritance tax statements."If you have the corresponding inheritance, let's list the details and taxable amounts.

After writing all, it is smooth to write the amount given for each type of heritage in Table 15 and create the first table and the total summary of the final inheritance.

If you are worried, consult a tax accountant or tax office

Inheritance tax is a tax that is said to be difficult in the procedure.Even if an amateur uses a declaration without a professional hand, leaks and mistakes may occur frequently.It is better to consult a professional from the beginning, rather than a problem with a non -defective declaration.

A professional tax accountant who is strong in inheritance will give you advice on inheritance procedures according to individual cases.You will be able to submit an inheritance tax return efficiently and smoothly in order to get consultation from collecting documents required for inheritance.

After a loved one dies, the time passes in a hurry.It is recommended that you consult early so that you do not have the deadline for the declaration soon.

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