Tax accountants firm Tsujiuchi Accounting Office in Japan

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