| 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. | |||