I am a New Zealander. I have lived in Japan for 30 plus years, married to a Japanese, although I still have a NZ passport. My mother who is, and always has lived in NZ, Is 95. My father is dead. I have two sisters who live in NZ. The assets all now in my mother’s name will be divided more-or-less equally between my sisters and me. They come to a total of about 1 million NZ dollars. My questions. Do I pay inheritance on my share only? Does the basic exemption get deducted from the whole estate or just my share. There is no inheritance tax in NZ. Does this make any difference? One information sheet I read said I pay no tax on my share, because my mother has only ever visited Japan briefly, never lived here. And The assets are and always have been in NZ and my portion will be money only.