noun
gift inter vivos; lifetime gift
Legal term for a gift made during the donor's lifetime, as opposed to a bequest. Used in inheritance and tax contexts.
生前贈与には贈与税がかかる場合がある。
A gift tax may apply to lifetime gifts.
彼は子供たちに生前贈与として財産の一部を渡した。
He transferred part of his assets to his children as a lifetime gift.
Compound of 生前 (せいぜん, 'during one's lifetime') and 贈与 (ぞうよ, 'gift, donation').