1A tax imposed on gifts (such as lifetime transfers of property or money) given by one person to another.
贈与税は一定額を超えると課税される。
Gift tax is imposed if the amount exceeds a certain threshold.
毎年の贈与を利用して贈与税の負担を減らす方法もある。
There are methods to reduce gift-tax burden by using annual gifts.
親から子への贈与について、贈与税の申告が必要か税理士に相談した。
I consulted a tax accountant about whether a gift from parent to child requires filing a gift-tax return.