Gift Tax Calculator

Estimate Japanese gift tax under annual taxation in real time. Enter the total amount received in a year and the gift category (general or special) to get the 1.1M JPY basic deduction, taxable amount, applicable rate and gift tax. No registration, fully in-browser.

Last updated: 2026/10/16 Finance Feedback & bug reports
×10,000 JPY
Enter the total value of gifts received in the same year (Jan 1 - Dec 31). Unit is ×10,000 JPY.
Gift Category

Basic Deduction
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Taxable Amount (after deduction)
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Applicable Rate
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Net (gift - tax)
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Reference Table by Amount (general vs special)
For the same amount, the tax differs by category. The table below is an estimate after the 1.1M JPY basic deduction.
Gift Amount General Gift Tax Special Gift Tax

Important Notes

  • Results are estimates based on the annual-taxation quick tax table and may differ from the actual gift tax.
  • It does not reflect the settlement-at-inheritance taxation system, non-taxable exceptions for housing / education / marriage-and-childcare funds, or the spousal deduction.
  • A special gift requires a gift from a lineal ascendant to a recipient aged 18 or older as of January 1 of that year. If the requirements are not met, calculate as a general gift.
  • This tool does not provide tax advice; it offers general information and estimates only. Please consult a tax accountant or the tax office for accurate figures and filing requirements.

How to Use

1

Enter the Gift Amount

Enter the total value of gifts received in the same year using the slider or the number field (×10,000 JPY).

2

Select the Category

Choose "Special Gift" for a gift from a lineal ascendant to a recipient aged 18+, otherwise choose "General Gift".

3

Review the Estimate

The taxable amount after the 1.1M JPY deduction, the applicable rate and the gift tax are shown instantly.

About the Gift Tax Calculator

A free tool that estimates Japanese gift tax under annual (calendar-year) taxation. Enter the amount received in a year and the category to apply the 1.1M JPY basic deduction and the quick tax table (rates 10-55%) for general or special gifts. All calculations run in your browser, so the amounts you enter are never sent to a server.

Features

  • Auto Basic DeductionAutomatically deducts the annual 1.1M JPY basic deduction to find the taxable amount.
  • Quick Tax TableApplies the quick tax table (10-55%) for both general and special gifts.
  • General vs SpecialThe reference table shows the tax difference between general and special gifts at a glance.
  • Full PrivacyEverything runs in your browser. Amounts are never sent externally.

Use Cases

  • Check whether a gift from a parent or grandparent is taxable
  • Grasp an approximate tax before deciding a lifetime-gift amount
  • Compare how much general vs special gifts differ in tax burden
  • Quickly check whether the amount fits within the 1.1M JPY deduction
  • Get a rough idea before consulting a tax accountant

FAQ

How much is the basic deduction for gift tax?
Under annual taxation, up to 1.1M JPY per recipient per year is deductible and not taxed. If the total received in a year is 1.1M JPY or less, no filing is required.
What is the difference between a general gift and a special gift?
A special gift applies when a lineal ascendant (parent or grandparent) gives to a child or grandchild who is 18 or older as of January 1 of that year, and uses lower tax rates. Other gifts (between siblings or spouses, or from unrelated parties) are general gifts.
How is gift tax calculated?
Taxable amount = total gifts received in a year - 1.1M JPY basic deduction. The applicable rate (10-55%) from the category-specific quick tax table is applied and the quick deduction is subtracted. Gifts from multiple people in the same year are added together.
When is the gift tax filing deadline?
The recipient generally files and pays at the tax office for their place of residence between February 1 and March 15 of the year following the gift. No filing is required if the total is 1.1M JPY or less.
Is this calculation accurate? Is it safe to use?
This is an estimate based on the quick tax table and does not reflect settlement-at-inheritance taxation or various non-taxable exceptions; consult a tax accountant or the tax office for the actual figures. Also, all calculations run entirely in your browser and the amounts you enter are never sent to or stored on any server, so you can use it with confidence.