Gift Tax (Calendar-Year Taxation)

Gift Tax (Heisei 27 and later)

• Gift Tax = (Gift Amount - 110 ten thousand) x Tax Rate from the Quick Calculation Table - Deduction Amount from the Quick Calculation Table

There is an annual 110 ten thousand yen basic deduction.

Special-Case Gifts: Gifts from lineal ascendants (such as grandparents or parents) to children or grandchildren aged 18 or older.

General Gifts: Gifts other than special-case gifts.

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