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gift tax
In economics, a gift tax is the tax on money or property that one living person gives to another. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid.
==See also==
* Gift tax in the United States
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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