| Donor | |||||
---|---|---|---|---|---|---|
Japanese domicile | No Japanese domicile | |||||
No Japanese domicile under 5 years | No Japanese domicile over 5 years |
|||||
donee | Japanese domicile | The entire gift is subject to gift tax of Japan, wherever the gift may be situated. | ||||
No Japanese domicile | Japanese nationality | No Japanese domicile under 5 years | ||||
No Japanese domicile over 5 years | The entire gift is subject to gift tax of Japan, wherever the gift may be situated. | Only the gift which is situated in Japan is subject to gift tax of Japan. | ||||
No Japanese nationality | Only the gift which is situated in Japan is subject to gift tax of Japan. |