Japanese law mandates that certain safety equipment should be prepared before riding a bike in Japan. Neglecting to use headlights on a bicycle between sunset and sunrise could result in a fine up to 50,000 yen. Also, children should always have a helmet, whether they are driving the bike or merely riding in the back seat.
Public prosecutors in Japan handle a variety of cases but in general they are split between two types: violations of Japan’s penal code (criminal cases) and violations of traffic laws. Statistically, the numbers of these cases are similar but criminal cases make up a small majority.
There are special laws relating to multiple people riding on a single bicycle. Breaking one of these rules can result in a fine of up to 20,000 yen. Normally, only one person should ride a bicycle at a time, but a rider over 16 years of age may carry up to two additional preschoolers (6 years or under) on specialized seats on the bike or somehow securely attached to the driver (if under 4 years).
Inheritance tax in Japan is progressive. Therefore the exact value of the inherited assets must be clear before the tax can be accurately calculated. For some assets, like bank accounts, this valuation is easy. In other cases, like real property, the value can be less clear. In general, inheritance tax for real property will usually be calculated based upon the value used for property tax purposes.