Japan Annual Gift Tax

Compute gift tax using the 1.1 million JPY annual exemption plus standard and special gift rate tables.

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Calculation basis and official references

Reviewed on:

Formula basis

Taxable gift = max(annual gifts − JPY 1.1 million, 0). Tax = taxable gift × the selected bracket rate − quick deduction, floored to whole yen.

Calculation method

This calculator subtracts Japan’s JPY 1.1 million annual gift-tax exemption and applies either the general or special progressive rate table.

Exclusions and checks required

  • The special table requires conditions such as a gift from a lineal ascendant to a recipient aged 18 or older on January 1.
  • Settlement-at-inheritance taxation, housing-fund exclusions, the spouse exemption, and pre-inheritance gift additions are excluded.

Example input:：JPY 5 million special-category gift from a lineal ascendant

giftYen
5000000
category
Special gift (from lineal ascendants, age 18+)

The example assumes the recipient meets the age and relationship tests and received no other gifts during the calendar year.

Official references

FAQ

Who is this calculator for? Japan Annual Gift Tax

Compute gift tax using the 1.1 million JPY annual exemption plus standard and special gift rate tables.

What values should I enter?

Applies to: Japan Consumption and Asset Taxes

How should I interpret this estimate?

This calculator subtracts Japan’s JPY 1.1 million annual gift-tax exemption and applies either the general or special progressive rate table.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. Taxable gift = max(annual gifts − JPY 1.1 million, 0). Tax = taxable gift × the selected bracket rate − quick deduction, floored to whole yen.

Official references