Shonan@Tax Office No. 173
The System of souzokuji seisankazei
The System of souzokuji seisankazei@Returning donation taxes starts from February 2, 2004. This is applicable to people who were donated in 2003. The government established the new system for the donation tax (the system of souzokuji seisankazei). This system is about people were donated and paid donation taxes, and then they calculate the amount of inheritance taxes according to total donation taxes and inheritance taxes and can deduct from inheritance taxes because of donation taxes paid before. In short, the donation tax and inheritance tax are integrated.
If you choose to use the system, the donation tax will be tax-free up to 25 million yen. On the other hand, you cannot cancel the system once you choose it until the process of inheritance is complete. For that reason, CTA (Certified Tax Accountants) may not recommend you to use the system.
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