Supplementary Provisions, Article 108, paragraph (1), item (iv)
四
reviewing gift tax, including clarifying the scope of non-taxable property such as expenses required for marriage, childbirth, or education, from the perspective of encouraging the early transfer of assets held by elderly persons to younger generations and revitalizing the economy through expanded consumption, and from the perspective of preventing disparities from becoming entrenched, etc.
贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。