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by leojones2
Wed Jan 03, 2024 4:19 am
Forum: Inheritance/Estates
Topic: Japan Deemed Inheritance Tax on Pensions/Annuities
Replies: 15
Views: 56990

Re: Japan Deemed Inheritance Tax on Pensions/Annuities

It's not easy to wrap one's head around this, but two steps of reasoning are involved in the taxation of foreign survivors' pension benefits, whether public or not. The first is distinguishing between inherited assets ( sōzoku zaisan ) and deemed inherited assets ( minashi sōzoku zaisan ). The form...