When does the lower Special Gift Tax Rate apply?

Special Tax Rates apply when gifts are transferred from lineal ascendants (parents, grandparents) to lineal descendants aged 18 or older as of January 1 of the gift year.

How does the exemption apply when receiving gifts from multiple donors?

The 1.1M JPY threshold applies to the recipient per calendar year, not per donor. Receiving 1M JPY from both mother and father totals 2M JPY, leaving 900,000 JPY subject to gift tax.

JapanUpdated for 2026Finance

Japan Gift Tax Calculator 2026 (Calendar Year & Special Rates)

Calculate statutory Japanese Gift Tax (Zouzouzei) with the 1.1 million JPY calendar year exemption. Accurately compares Special Rates (from parents/grandparents to adult descendants) versus General Rates.

Income Tax & Brackets Savings Growth Personal Loans

Calculated Result

Gift Tax Due

¥485,000

Net Amount Received

¥4,515,000

Calculator Inputs

Total Gift Amount in Calendar Year

Quick select:

Applicable Tax Rate Tier

Gift Tax Due

¥485,000

Net Amount Received

¥4,515,000

Effective Gift Tax Rate

9.7%

Taxable Gift Base

¥3,900,000

Net Gift vs Tax Obligation

Net Retained Gift

¥4,515,000(90%)

Gift Tax Liability

¥485,000(10%)

Models standard calendar year taxation under Inheritance Tax Act Art. 21. Special exemptions for housing funds or marriage/childcare are assessed under separate schemes.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: 相続税法第21条の2 (贈与税の課税価格) 及び第21条の5・第21条の7 (特例贈与税率・一般贈与税率区分)Last Verified: 2026-09-03

Calculation Methodology

Taxable Gift = Gift Value - 1,100,000 JPY Basic Exemption; Gift Tax = Taxable Gift × Tax Rate - Deduction.

Frequently Asked Questions

No. If total gifts received by an individual in a calendar year do not exceed 1.1 million JPY, zero tax is due and no tax return needs to be filed.

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Japan Gift Tax Calculator 2026 (Calendar Year & Special Rates)

Calculator Inputs

Net Gift vs Tax Obligation

Calculation Methodology

Frequently Asked Questions

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