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gift tax; donation tax
贈与税の申告期限は三月だ。
The gift tax filing deadline is in March.
一定額を超える贈与には贈与税がかかる。
Gifts above a certain amount are subject to gift tax.
親から子への大きな贈り物は贈与税の対象になる。
Large gifts from parents to children are subject to gift tax.