noun
special donation trust; specified gift trust
A type of trust used in Japanese tax and estate planning, often for charitable or family asset transfers.
特定贈与信託を活用すると、相続税対策になる場合があります。
Using a special donation trust can sometimes serve as an inheritance tax measure.
Compound of 特定 (specified), 贈与 (donation/gift), and 信託 (trust). A modern legal/financial term.