Numbers of the deceased, inheritances, etc.

Aggregate taxed value

Inheritance tax

Number of
the deceased

Number of taxed
inheritances
(b)

(b)/(a)

Number of
legal heirs
per inheritee

Total value
(c)

Value per
inheritee

Tax
payment
(d)

Payment per
inheritee

(d)/(c)

persons

persons

%

persons

in hundreds
of millions
of yen

in thousands
of yen

in hundreds
of million
of yen

in thousands
of yen

%

1985

752,283

48,111

6.4

4.03

62,463

129,831

9,261

19,250

14.8

1986

750,620

51,847

6.9

3.99

67,637

130,456

10,443

20,142

15.4

1987

751,172

59,008

7.9

3.93

82,509

139,826

14,343

24,307

17.4

1988

793,014

36,468

4.6

3.68

96,380

264,286

15,629

42,855

16.2

1989

788,594

41,655

5.3

3.90

117,686

282,525

23,930

57,449

20.3

1990

820,305

48,287

5.9

3.86

141,058

292,124

29,527

61,148

20.9

1991

829,797

56,554

6.8

3.81

178,417

315,480

39,651

70,112

22.2

1992

856,643

54,449

6.4

3.86

188,201

345,647

34,099

62,625

18.1

1993

878,532

52,877

6.0

3.81

167,545

316,858

27,768

52,515

16.6

1994

875,933

45,335

5.2

3.67

145,454

310,641

21,058

44,972

14.5

1995

922,139

50,729

5.5

3.72

152,998

301,599

21,730

42,835

14.2

1996

896,211

48,476

5.4

3.71

140,774

290,399

19,376

39,970

13.8

(Notes)

The number of the deceased is from the Ministry of Health and Welfare, Population Statistics.

The number of taxed inheritances is from the National Tax Administration Agency, Annual Statistical Report.

The tax payment does not include the amount of deferred tax payment.

The number of legal heirs for fiscal 1988 includes those whose tax liability was reduced to zero upon a rectification request.