[Expert Analysis by Former Tax Officials] Addressing the Historical Shift in Inheritance Tax Laws. Latest Training Video 'Pre-death Planning Amidst Recent Tax Reforms' Released!
Inheritance tax specialists Chester Tax Co. have launched a new training video via their 'Inheritance Practice Academy,' covering the latest tax reforms. A former tax authority professional explains the new 5-year rule on real estate valuation and strategic asset transfer schemes.
📋 Article Processing Timeline
- 📰 Published: May 23, 2026 at 01:00
- 🔍 Collected: May 22, 2026 at 16:31
- 🤖 AI Analyzed: May 22, 2026 at 16:39 (7 min after Collected)
The 'Inheritance Practice Academy,' managed by Chester Tax Co. (Headquarters: Chuo-ku, Tokyo; Representative Tax Accountants: Masaaki Fukudome, Yoshihiro Aramaki), a firm specializing in inheritance tax, has begun distributing its latest training video for March 2026, titled 'Pre-death Planning Amidst Recent Tax Reforms.'
Background: Restrictions on 'Last-Minute' Measures and a Shift Toward Long-term, Planned Strategies
Currently, Japan's inheritance and gift tax systems are at a major turning point. While measures are being implemented to curb 'last-minute' tax avoidance tactics, such as the review of real estate valuation for rental properties (the 5-year rule) and the expansion of minimum taxation for high-income earners, new mechanisms such as the 'Child NISA' are being established to encourage early asset transfer to the next generation.
These systemic changes make traditional 'ad-hoc' tax planning difficult, requiring accounting firms to adopt a more long-term perspective on 'asset succession planning.'
In this video, a professional with a background in tax authorities provides comprehensive insight into the latest practical responses, capturing the essence of these reforms for academy members (free registration required).
New Video:
'Pre-death Planning Amidst Recent Tax Reforms'
Video Highlights:
Review of Real Estate Valuation: The Impact of the '5-Year Rule' for Rental Properties
We examine the concrete impact on the valuation of suburban apartments and aging urban buildings caused by the revision that aligns the valuation of rental properties held for less than 5 years to the 'normal transaction value' (80% safe harbor).
New Developments in Asset Management: Strategic Combination of 'Child NISA' and 'Settlement Taxation System'
We propose a powerful asset succession scheme utilizing 'Child NISA.' By combining this with the basic deduction of the settlement taxation system, we unveil a planning strategy to maximize compound interest effects from an early stage.
About Chester Tax Co.
Founded in June 2008, it is one of Japan's largest inheritance tax specialist firms, with over 19,000 cases cumulatively and more than 3,000 cases annually. Operating 18 locations nationwide, the group collaborates with real estate companies, judicial scriveners, administrative scriveners, and lawyers to provide end-to-end expertise for all inheritance matters, achieving a tax audit rate of less than 1%.
Chester Official Site: https://chester-tax.com/
About the 'Inheritance Practice Academy'
This membership service provides specialized practical information on inheritance tax to practitioners.
- Monthly Video Delivery: Monthly delivery of the latest tax reforms and complex case studies.
- Q&A Service: Inheritance specialist tax accountants answer practical inquiries from members.
- Tool Provision: Downloadable checklists and calculation sheets for practical use.
Inheritance Practice Academy Official Site: https://chester-tax.com/academy/
Background: Restrictions on 'Last-Minute' Measures and a Shift Toward Long-term, Planned Strategies
Currently, Japan's inheritance and gift tax systems are at a major turning point. While measures are being implemented to curb 'last-minute' tax avoidance tactics, such as the review of real estate valuation for rental properties (the 5-year rule) and the expansion of minimum taxation for high-income earners, new mechanisms such as the 'Child NISA' are being established to encourage early asset transfer to the next generation.
These systemic changes make traditional 'ad-hoc' tax planning difficult, requiring accounting firms to adopt a more long-term perspective on 'asset succession planning.'
In this video, a professional with a background in tax authorities provides comprehensive insight into the latest practical responses, capturing the essence of these reforms for academy members (free registration required).
New Video:
'Pre-death Planning Amidst Recent Tax Reforms'
Video Highlights:
Review of Real Estate Valuation: The Impact of the '5-Year Rule' for Rental Properties
We examine the concrete impact on the valuation of suburban apartments and aging urban buildings caused by the revision that aligns the valuation of rental properties held for less than 5 years to the 'normal transaction value' (80% safe harbor).
New Developments in Asset Management: Strategic Combination of 'Child NISA' and 'Settlement Taxation System'
We propose a powerful asset succession scheme utilizing 'Child NISA.' By combining this with the basic deduction of the settlement taxation system, we unveil a planning strategy to maximize compound interest effects from an early stage.
About Chester Tax Co.
Founded in June 2008, it is one of Japan's largest inheritance tax specialist firms, with over 19,000 cases cumulatively and more than 3,000 cases annually. Operating 18 locations nationwide, the group collaborates with real estate companies, judicial scriveners, administrative scriveners, and lawyers to provide end-to-end expertise for all inheritance matters, achieving a tax audit rate of less than 1%.
Chester Official Site: https://chester-tax.com/
About the 'Inheritance Practice Academy'
This membership service provides specialized practical information on inheritance tax to practitioners.
- Monthly Video Delivery: Monthly delivery of the latest tax reforms and complex case studies.
- Q&A Service: Inheritance specialist tax accountants answer practical inquiries from members.
- Tool Provision: Downloadable checklists and calculation sheets for practical use.
Inheritance Practice Academy Official Site: https://chester-tax.com/academy/
FAQ
「相続実務アカデミー」が配信開始した動画の内容は何ですか？
2026年3月より配信を開始した『今般の税制改正を踏まえた生前対策』では、不動産評価の見直し（5年間ルール）への対応や、「こどもNISA」と「相続時精算課税」を併用した資産承継スキームについて、元国税当局の専門家が実務対応を解説しています。
貸付用不動産の「5年間ルール」とは何ですか？
取得から5年以内の貸付用不動産評価が、従来の評価から「通常の取引価額（セーフハーバー80％評価）」へと見直されるルールです。郊外アパートや都心築古ビルの評価額に影響を及ぼします。
税理士法人チェスターの相続税申告実績はどのくらいですか？
2008年6月の創立以来、累計19,000件以上、年間3,000件以上の申告実績を持つ国内最大級の相続税専門税理士事務所です。
「相続実務アカデミー」を利用するには何が必要ですか？
会員制サービスであり、無料会員登録を行うことで利用可能です。過去のアーカイブ動画や実務チェックリストも利用できます。
今回の動画の講師はどのような人物ですか？
河合厚氏が講師を務めます。国税OBとして財務省主税局、国税庁、国税不服審判所などを歴任し、現在は税理士法人チェスター東京本店の審査部管轄役員および東京国際大学特任教授を務めています。