Special benefits (tokubetsu jueki) under Civil Code Art. 903 require adding lifetime gifts for marriage, adoption, or livelihood capital back into the estate for calculation purposes. A 2019 amendment presumes clawback exemption for residential property gifts between spouses married 20+ years (Art. 903(4)). Since 2024, gifts within 7 years of death are added to the taxable estate.
Lifetime Gifts and Special Benefits in Japanese Inheritance Law
Key Takeaways
- ✓Lifetime gifts are counted as special benefits in inheritance calculations
- ✓A will can express intent to exempt gifts from clawback calculations
- ✓Home gifts to spouses married 20+ years are exempt from clawback
- ✓Whether special benefits exist significantly affects each heir's share
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