Gift tax

For the calculation of donation tax, the total donation tax is calculated by multiplying spouse deduction and basic deduction of gift tax from taxable price of gift tax and multiplying by the following tax rate

Spouse deduction of gift tax refers to the deduction of residential real estate by 15th March of the following year if you acquire the right or residence on the land or land for residential occupation from the spouse whose marriage period is over 20 years If you use for dwelling, up to 2.000 yen will be deducted from taxable price subject to declaration

The tax exemption for the donation tax includes the property acquired as a gift from the juridical person (subject to taxation as a temporary income of the income tax) · educational expenses gifted by the duty of support obligation · living expenses · property for public utility · campaign movement There is a donation, a gift that is deemed necessary for socializing

Gift tax declaration tax rate table

General Gift Tax Schedule
Amount after deduction
  over
 Less than
Gift tax rate
Deductible amount
0 yen
2 million yen
10%
0 yen
2 million yen
3 million yen
15%
100 thousand yen
3 million yen
4 million yen
20%
250 thousand yen
4 million yen
6 million yen
30%
650 thousand yen
6 million yen
10 million yen
40%
1.25 million yen
10 million yen
15 million yen
45%
1.75 million yen
15 million yen
30 million yen
50%
2.5 million yen
30 million yen
 
55%
4 million yen
 

 

Grant tax basic deduction
1.1 million yen