Enter the amount you received as a gift this year to estimate your Japan gift tax after the ¥1.1 million annual exclusion, under the calendar-year taxation method.
Japan Gift Tax Calculator
Estimate your Japan gift tax under the calendar-year taxation method
* This calculator uses the calendar-year taxation (暦年課税) method and doesn’t apply if you’ve elected the settlement-at-inheritance method.
How to Use
- Enter the total amount you received as a gift this year, in yen.
- Select your relationship to the giver — if a parent or grandparent (lineal ascendant) is gifting to an adult child or grandchild, the special (lower) rate schedule applies; otherwise the general rate schedule applies.
- Click Calculate to see the taxable amount, applicable rate, and estimated gift tax.
How the calculation works
Under calendar-year taxation, the first ¥1.1 million received in a year is tax-free. The excess is taxed at progressive rates from 10% to 55%, and the rate schedule depends on whether the gift qualifies for the special (lineal ascendant → adult descendant) rates.
Taxable amount = gift amount − ¥1.1M
Gift tax = taxable amount × rate − progressive deduction
Frequently Asked Questions
Q. Can I use the ¥1.1 million exclusion every year?
A. Yes. Under calendar-year taxation, the ¥1.1 million exclusion applies every year and can be used repeatedly.
Q. Why does the relationship to the giver matter?
A. Gifts from a parent or grandparent to an adult child or grandchild qualify for a lower special rate schedule than gifts between other parties, at the same taxable amount.
Q. Does this apply if I elected the settlement-at-inheritance method?
A. No. This calculator is for calendar-year taxation only; the settlement-at-inheritance method (相続時精算課税) uses a different structure with a ¥25 million cumulative special exclusion.
Key Takeaways
- The first ¥1.1 million received per year is tax-free under calendar-year taxation.
- Special (lower) rates apply for gifts from a parent/grandparent to an adult child/grandchild.
- This calculator doesn't apply if you elected the settlement-at-inheritance method.