生せい前ぜん贈ぞう与よ

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.

• 生せい前ぜん贈ぞう与よには贈ぞう与よ税ぜいがかかる場ば合あいがある。

  A gift tax may apply to lifetime gifts.

• 彼かれは子こ供どもたちに生せい前ぜん贈ぞう与よとして財ざい産さんの一いち部ぶを渡わたした。

  He transferred part of his assets to his children as a lifetime gift.