1A tax on property left behind after someone's death (inheritance tax). In Japan, the legal term commonly used is '相続税' (sōzokuzei), though '遺産税' appears in general usage.
遺産税（相続税）の申告は相続開始から一定期間内に行う必要がある。
Inheritance tax (sōzokuzei) returns must be filed within a specific period from the start of the inheritance.
高額の遺産税を避けるために、生前贈与を検討する家庭もある。
Some families consider lifetime gifts to avoid heavy inheritance taxes.
遺産税の制度は国によって税率や非課税枠が大きく異なる。
Inheritance tax systems vary greatly by country in rates and exemptions.