贈ぞう与よ税ぜい

noun

gift tax; donation tax

A tax levied on the recipient of a gift or donation, as defined in Japanese tax law.

• 親おやから高こう額がくの贈ぞう与よを受うけると、贈ぞう与よ税ぜい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.

• 贈ぞう与よ税ぜいの申しん告こく期き限げんは、贈ぞう与よを受うけた年としの翌よく年ねん3月がつ15日にちです。

  The deadline for filing a gift tax return is March 15 of the year following the year the gift was received.