Japan Gift Tax (Annual Taxable Rules)

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

Subtract the basic exclusion from annual gift amount and apply the statutory schedule for general or special gift tax treatment.

Calculation method

This estimate applies Japan’s annual gift-tax rules: total gifts in the year are reduced by 1,100,000 JPY, then rates are applied based on relationship and regime.

Exclusions and checks required

  • Relationship, age, and tax bracket can switch between standard and special regimes.
  • Deferred settlement systems, residential acquisition special treatment, and spousal exemption need separate eligibility checks.
  • Gift contract terms, valuation, filing date, and payment timing should be verified.

Example input:：Gift of 3,000,000 JPY from parent to adult child in one year

annualGiftYen
3000000
donorRelationship
Direct lineal relative
recipientAge
25
taxType
Special gift

Tax brackets and combined annual gifts can change tax owed, so this is not a binding tax return output.

Official references

FAQ

Who is this calculator for?

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 estimate applies Japan’s annual gift-tax rules: total gifts in the year are reduced by 1,100,000 JPY, then rates are applied based on relationship and regime.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.

Official references