top of page
Search
TOMO SHIKANAI
プロベートを回避する方法？
「米国ではエステートプランニングが普通？」で述べた通り、Probateというのは、遺産を相続人に承継させるための清算手続きのことを言います。 時間においてProbateが完了するために時には１年以上かかる場合もありますし、費用において、Estate...
TOMO SHIKANAI
米国ではエステートプランニングが普通？
なぜ米国では皆さんエステートプランニングをするのでしょうか。 アメリカではエステートプランニングをすることは普通ですね。なぜでしょうか。この記事ではその基本的な意味についてお話をします。 一言でまとめると、エステートプランニングの目的は、「コスト」及び「時間」において効率...
TOMO SHIKANAI
Japan Estate Tax Consideration Part 2 - Calculation of Inheritance Tax
Calculation of Japan Estate Tax is not simple. Here are two important takeaway. First, Inheritance Tax will be imposed on Heirs and...
TOMO SHIKANAI
Japan Estate Tax Consideration Part 1 - Scope of Japan Inheritance Tax Law
Your estate planning would not be complete without Japan Estate Tax consideration. Japan Inheritance Tax applies to very very wide range...
TOMO SHIKANAI
Key Figures in Estate & Gift Tax 2020
Here are the key figures in US Estate & Gift Tax 2020. Estate & Gift Tax Rate (IRC 2010 TRA) Top Marginal Rate remains 40%. Exemption...
TOMO SHIKANAI
Reporting Requirements Part 1 - Form 3520
You may have already triggered reporting events and be already facing potential liability. Reporting requirements come with both...
TOMO SHIKANAI
International Estate Planning - US Federal Transfer Tax – Part4(Transfer to Non-US Spouse)
Transfer Tax Consequence for Non-Citizen (or Non-Resident Alien) Spouse I. Inter-Spousal Succession at Death 1. Unified Credit and...
TOMO SHIKANAI
International Estate Planning - US Federal Transfer Tax – Part3 (US Situs to Non-US Situs Property)
Conversion of Real Estate to Non-US Situs Property Non-Resident Alien (NRA) is subject to transfer tax only on US situs property. Estate...
TOMO SHIKANAI
International Estate Planning - US Federal Transfer Tax – US Person & NRA – Part 2(US Situs Assets)
US Situs Assets for Non-resident Alien (Non-Citizen) First question must be answered on whether the decedents (or donors) are US Persons...
TOMO SHIKANAI
International Estate Planning - US Federal Transfer Tax – US Person & NRA – Part1
Please remember that each state has own transfer tax policy. California state is one of the states that do not have a transfer (estate,...
TOMO SHIKANAI
Revocable Living Trust
Living Trust is a trust created during settlors’ life time. A trust may be set up for the following reasons: maintaining control over...
TOMO SHIKANAI
Avoid Probate in California
Probate is a legal process which transfer legal title of property from the decedent to his/her beneficiaries. As described in the “Why...
TOMO SHIKANAI
Why Estate Planning Makes Sense
The objective of estate planning is to transfer the asset efficiently in cost and time to the intended beneficiaries in a way you want...
bottom of page