The calculation of the gift tax
A period： The from January 1 to December 31 taxation charge of the
year when I took a donation： （Consider original donation property
+; donation property）ー tax exemption property basic deduction： 1,100,000
yen a year Amount of a tax donation（A surplus progressive tax rate）
（A taxation charge ー basic deduction）An X tax rate ー deduction
Lower than taxable amount 2,000,000 tax rate 10% after the basic
deduction： There is no deduction
Tax rate 15% equal to or less than taxable amount more than 2,000,000
3,000,000 after the basic deduction： Deduction 100,000
Tax rate 20% equal to or less than taxable amount more than 3,000,000
4,000,000 after the basic deduction： Deduction 250,000
Tax rate 30% equal to or less than taxable amount more than 4,000,000
6,000,000 after the basic deduction： Deduction 650,000
Tax rate 40% equal to or less than taxable amount more than 6,000,000
10,000,000 after the basic deduction： Deduction 1,250,000
It is tax rate 50% more than taxable amount 10,000,000 after the
basic deduction： Deduction 2,250,000 ... tax exemption property
...
* The thing which does not become the donation object
* The property which I acquired by the donation from a juridical
person（The object of the income tax residence tax）
* The cost of living educational expenses from a person of duty
of supporting（I donate it when I let you allot it to a deposit,
the securities purchase costs）
* It is the donation property from an ancestor in an inheritance
start year（An inheritance tax object）
* The trust receive benefits right based on property for utilities,
divorce property distribution, a special handicapped person support
trust contract
* A funeral offering, an exchange of presents, an ex gratia payment
... exception ...
Spousal deduction
* A house site for residence： 20,000,000 spousal deduction
* Duration of marriage more than 20 years
* The fund which purchases real estate for residence or it
* I live in real estate for the residence by March 15 in the next
year of the donation year, and the residence has a possibility sequentially
* I do not receive an exception from a spouse in the past
An inheritance time settlement taxation system
* It is applied by donation 25,000,000 to the child by a parent
* A parent older than donor 65 years old
* The heir presumptive who is a child older than donee 20 years
old
* There are no application property restrictions
* More than 25,000,000 is one rate 20% tax rate
* I am impossible of cancellation on the way
* I calculate an inheritance tax at the time of the donor death
* In the case of a house acquisition fund, it is in total 35,000,000
special subtraction（Even a parent under 65 years old is possible）
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