'Inheritance AI' Launches Nominee Deposit Check Tool — AI Assesses in 3 Levels Whether Family-Named Bank Accounts Qualify as Inherited Assets

Mycat Co., Ltd. (headquartered in Meguro, Tokyo) has launched a new "Nominee Deposit Check Tool" on its AI inheritance tax simulation service "Inheritance AI" (https://souzoku-ai.xyz), which uses AI to determine whether bank accounts held under family members' names qualify as inherited assets.

Tool URL: https://souzoku-ai.xyz/tools/meigi-check

What Is the Nominee Deposit Check Tool?

A nominee deposit is a bank account where the registered account holder and the actual owner differ. For example, if a grandfather opens an account in his grandchild's name and makes monthly deposits, the account may be deemed to actually belong to the grandfather despite being in the grandchild's name. In such cases, the account must be declared as part of the grandfather's estate upon his death.

This tool allows users to check the risk of nominee deposits before an inheritance event occurs.

Input Fields and Assessment Flow

Step 1: Information about the decedent (the person leaving assets)

• Age (approximate)
• Approximate number of bank accounts held
• Whether accounts have been opened in family members' names in the past

Step 2: Account information for each account being checked (up to 10 accounts, entered one at a time)

• Account holder's relationship to the decedent (spouse / child / grandchild / other)
• Account opening date (approximate)
• Source of funds (who initially deposited the money)
• Primary depositor (account holder / decedent / other)
• Passbook and cash card custodian (account holder / decedent / other)
• Owner of the registered seal (account holder's seal / decedent's seal / shared / unknown)
• Whether the account holder is aware the account exists

Step 3: Gift records

• Whether a gift tax return has been filed in the past
• Whether a gift agreement has been drafted
• Whether annual gift management within the 1.1 million yen tax-free threshold has been practiced

Assessment Output

Based on the inputs, the following results are displayed for each account.

1. Nominee Deposit Risk Rating (3 levels: High / Medium / Low)

All responses are evaluated comprehensively to display the risk that an account will be deemed a nominee deposit.

• High Risk: Funds sourced from the decedent, managed by the decedent, and the account holder is unaware the account exists
• Medium Risk: Funds sourced from the decedent but managed by the account holder; no gift agreement in place
• Low Risk: Funded by the account holder's own income, managed and recognized by the account holder

2. Detailed Risk Factor Analysis

Displays which responses contributed to the risk rating on an item-by-item basis — for example: "Passbook managed by the decedent → factor likely to result in nominee deposit classification" — with specific improvement points highlighted.

3. Recommended Measures to Avoid Nominee Deposit Classification

For medium- to high-risk accounts, the tool suggests steps to reduce the risk of being classified as a nominee deposit:

• Draft a gift agreement
• Transfer the passbook and cash card to the account holder
• Have the account holder begin managing the account independently
• File a gift tax return (if the amount exceeds 1.1 million yen per year)

4. Summary for Professional Consultation

Compiles the check results into a single summary that can be submitted directly to a tax accountant during a consultation.

Background: Why Nominee Deposits Are a Problem

According to audit results published by the National Tax Agency, the average amount flagged per case of unreported inheritance during a tax audit is 35.3 million yen (Source: NTA Inheritance Tax Audit Results)...