Marriage and childcare support trusts

Marriage and childcare support trusts, created in the FY2014 tax reform, is the trust product for individual with a tax exemption on fund gift.

This product enables parents and grandparents to support marriage, childbearing, and childcare of their children and grandchildren through facilitating early transfer of their assets.

Beneficiary (Children and grandchildren) enjoy a gift tax exemption in a lump sum up to JPY10million. (beneficiary aged over 20 but under 50)

Marriage and childcare support trusts

HTB p20

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