|amount of gifts||gift tax under privilege||gift tax without privilege|
|Conditons regarding monetary gifts for acqiuiring residential house from one's parent|
|1,000,000 yen||0 yen||40,000 yen|
|2,000,000 yen||0 yen||140,000 yen|
|3,000,000 yen||0 yen||305,000 yen|
|4,000,000 yen||100,000 yen||550,000 yen|
|5,000,000 yen||200,000 yen||845,000 yen|
|6,000,000 yen||300,000 yen||1,190,000 yen|
|7,000,000 yen||400,000 yen||1,560,000 yen|
|8,000,000 yen||500,000 yen||1,960,000 yen|
|9,000,000 yen||600,000 yen||2,380,000 yen|
|10,000,000 yen||700,000 yen||2,830,000 yen|
|Conditions concerning person who receive gifts.||Annual income must be under 12,000,000 yen when one receive gifts|
One must reside in the house which one purchased untill March 15 following the year when he received gifts for purchasing residential house.
One did not resided in the house ( over one scond of floor area was used for residence ) that one or one's spouse owned within the 5 years before the day on which one received the gifts.
One has not used this privilege before.
|Conditions concerning gifts giver||Father, mother, grandfather or grandmother of one who receive gifts.|
|Conditions concerning house which one buy for gifts||Floor area ( registered area, as to condominium registered space except public space ) is over 50 square meters and under 240 square meters. |
House was built within 15 years ( 20 years if the house is fireproofing )
If a part of residential house is office or shop, residential part is over half area.