type: claude-session · area: taiganjp · tags: auto-capture
session 2026 06 25 47f810a5
Claude Session Summary — TaiganJP gift-vehicle watched facts (2026-06-25)
Auto-captured from a Claude Code session (cwd:
C:\Users\Benjamin Eichhorn\Desktop\WIP\taiganjp). Review, then file or delete.
Session Purpose
Add watched facts (and a guide subsection) for Japan's two lump-sum gift vehicles, whose sunset dates are time-sensitive and one has already passed.
Decisions Made
| Decision | Rationale |
|---|---|
| Add both gift vehicles as Tier A watched facts | Sunset dates are time-sensitive / episodic |
Keep guides: [] on both facts despite the guide now mentioning them |
Coupling the marriage fact (cfa.go.jp, unconfirmable by auto-checker) would freeze the guide's lastVerified; freshness already tracked by souzokuzei-exclusion + us-estate-exemption |
| Add a new H2 to the inheritance guide with a 2-card figure + "The US-person catch" | The genuinely valuable cross-border angle |
Key Facts Established
- 教育資金一括贈与 (education lump-sum gift): CLOSED to new contributions after 2026-03-31 — FY2026 (令和8年度) reform did NOT extend it; ¥15M cap, recipients under 30. Source: NTA No.4510 + MOF FY2026 outline. Already closed to new money as of 2026-06.
- 結婚・子育て資金一括贈与 (marriage/childrearing lump-sum gift): EXTENDED to 2027-03-31 by FY2025 (令和7年度) reform; ¥10M cap (¥3M marriage sub-cap), ages 18–50. Source: こども家庭庁 / NTA No.4511. Watch the FY2027 大綱 (Dec 2026) for re-extension vs sunset.
- Values mirror Taigan Bridge's TB.constants.GIFT_SUNSET and CLAIM-LEDGER.md rows 38–39 (authoritative source).
- US-person catch: US giver → ¥ shelter doesn't touch US gift tax (Form 709); US recipient → Form 3520 over $100k + PFIC risk.
Action Items
- Decide whether to tighten fact↔guide coupling (couple education fact to NTA 4510, or repoint marriage fact to NTA 4511)
- Watch FY2027 tax reform 大綱 (Dec 2026) for the marriage vehicle
Files / Artifacts Created
- data/watched-facts.yaml: 2 new Tier A facts
- inheritance-estate-us-japan.md: new "Two lump-sum gift vehicles — and a US-person catch" section (local, unpushed, awaiting review)