Insights from VS Group Tax Specialist on Inheritance Taxation in 2026

In the forthcoming April 2026 issue of the tax-specialized magazine Tax News published by Chuokeizai, Yayoi Takayama, a tax specialist from VSG Tax Corporation, is set to offer a detailed analysis on the complexities surrounding inheritance taxation, particularly focusing on special benefits and the inheritance tax settlement system. This crucial contribution highlights the growing importance and increased utilization of the inheritance tax settlement framework in recent years.

The National Tax Agency's report indicates a significant surge in the number of individuals applying for the inheritance tax settlement system, with approximately 80,000 applicants, reflecting a staggering year-on-year increase of 59.2%. This uptick is partially attributed to the revisions in the tax system for the fiscal year 2025 that introduced a basic deduction of 1.1 million yen under this framework, broadening its access.

Takayama approaches the discussion from a structured point of view, examining common practical issues arising in this increasing utilization context. The analysis is framed around the discrepancies between civil law, which emphasizes equitable inheritance division, and inheritance tax law, which focuses on fair and accurate taxation. The thesis suggests that these inconsistencies can lead to confusion and potential oversights as parties involved in estate division must navigate differing rules for the same gift.

Key Highlights of the Contribution

Takayama's piece emphasizes that the inheritance tax settlement system treats gifts and inheritance as one unified process, wherein the tax amount is reconciled at the time of inheritance. However, this perspective may not always align with civil law principles regarding special benefits calculations and the distribution of inheritance.

As such, different rules may need to be applied concurrently, leading to a significant risk of misunderstanding and oversight in both estate division and tax calculations. Takayama's thoughtful organization of judgment points across common situations—such as estate division, legal claims, and reversed inheritance (where a recipient predeceases the donor)—offers clarity in how these laws intersect.

Structure of the Contribution

1. Introduction
Setting the stage for the discussion on inheritance issues and tax calculations.
2. Differences in Estate Division and Inheritance Tax Calculation
- Considerations for exempting percent retraction requests.
- Clarifying the scope of retrievable assets.
- Evaluating assets subjected to the inheritance tax settlement system at the time of division.
- Addressing whether gifts to grandchildren are retrievable.
- Special cases involving stepchildren and recent voids.
- Dealing with assets gifted prior to passing that might be lost or destroyed.
3. Differences in Legal Claims Calculations and Inheritance Tax Settlement
- Distinguishing retrievable assets under inheritance tax from those calculated under legal claims.
- Guidelines for valuating assets at the time of legal claims assessments.
4. Unique Inheritance Cases and Legal Framework Discrepancies
- Evaluating scenarios with multiple claimants.
- Understanding the implications when the sole beneficiary is also the donor.
- Addressing instances when successor beneficiaries have also passed away.
5. Conclusion
Wrapping up the analysis and reinforcing the importance of understanding these nuances.

Publishing Information

The contribution will be featured in the April 2026 issue of Tax News published by Chuokeizai, which will be available from March 5, 2026. To purchase, please check nationwide bookstores or online platforms.

Author Profile

Yayoi Takayama, a member of the Tokyo Tax Association and a licensed tax specialist from VSG Tax Corporation, was born in 1976 and hails from Saitama Prefecture. After working in a corporate setting, she transitioned to tax consulting, amassing considerable practical experience with high-net-worth clients. Her approachable style, which emphasizes straightforward explanations devoid of technical jargon, has made her a sought-after professional in her field.

Takayama has also authored various publications aimed at demystifying tax-related complexities for both professionals and laypeople.

About VSG Tax Corporation

VSG Tax Corporation is part of the broader VSG (Venture Support Group) network, which spans 59 locations across Japan. Specialized in inheritance taxation, the firm boasts over 3,500 annual filings, offering comprehensive support throughout the entire inheritance process. With a diverse range of professionals including administrative scriveners, judicial scriveners, lawyers, and various other tax advisories, VSG serves a wide array of client needs while adhering to the principle that 'professional services are a customer-oriented industry'.