noun
gift tax; donation tax
A tax levied on the recipient of a gift or donation, as defined in Japanese tax law.
親から高額の贈与を受けると、贈与税がかかることがあります。
If you receive a large gift from a parent, gift tax may be imposed.
贈与税の申告期限は、贈与を受けた年の翌
The deadline for filing a gift tax return is March 15 of the year following the year the gift was received.
Compound of 贈与 (zōyo, 'gift, donation') + 税 (zei, 'tax').