Japan Settlement-at-Inheritance Gift Tax

Estimate gift tax with the 1.1 million JPY annual deduction (from 2024) and cumulative 25 million JPY special deduction limit.

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Calculation basis and official references

Reviewed on:

Formula basis

For gifts from 2024, subtract JPY 1.1 million first, then subtract JPY 25 million less the special deduction already used. Tax is 20% of the remaining taxable gift.

Calculation method

For a gift under Japan’s settlement-at-inheritance regime, this calculator applies the annual exclusion, remaining JPY 25 million special deduction, and 20% gift tax.

Exclusions and checks required

  • Eligibility by age and relationship, the election filing, and separate tracking for each specified donor are not tested.
  • Property covered by the regime is added back at inheritance, so the gift-stage tax is not the final combined burden.

Example input:：JPY 30 million gift from 2024 with no prior special deduction used

giftYen
30000000
period
From 2024 onward
priorSpecialDeductionUsedYen
0

This assumes a valid regime election for the donor and no previous use of that donor’s special deduction.

Official references

FAQ

Who is this calculator for? Japan Settlement-at-Inheritance Gift Tax

Estimate gift tax with the 1.1 million JPY annual deduction (from 2024) and cumulative 25 million JPY special deduction limit.

What values should I enter?

Applies to: Japan Consumption and Asset Taxes

How should I interpret this estimate?

For a gift under Japan’s settlement-at-inheritance regime, this calculator applies the annual exclusion, remaining JPY 25 million special deduction, and 20% gift tax.

How to use

  1. Enter your input values and press Calculate.
  2. Review the result and compare it with expected context.
  3. For gifts from 2024, subtract JPY 1.1 million first, then subtract JPY 25 million less the special deduction already used. Tax is 20% of the remaining taxable gift.

Official references