(Inheritance Tax) At what point in the calculation does the basic deduction get applied?

If a Japanese taxpayer inherits property jointly with a foreign sibling (non-taxpayer), at what point in the calculation is the deduction applied?

Imagine two siblings (the two statutory heirs) inherit an overseas property.

For simplicity, let’s say it’s worth ¥100 million.

Which calculation would be correct?

A. ¥100mil – (30mil + (6mil x 2)) = 58mil

58 / 2 = ¥29mil taxable?

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B. ¥100mil / 2 = 50mil

50mil – (30mil + (6mil x 2)) = ¥8mil taxable?

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C. Something else?

by notanigeriantout