There is no concept of marital property in Japan.
Therefore, a tax exemption is available for the gifts of a house to a spouse without incurring tax if the house is valued at 20 million yen or less.
The requirements for claiming the exemption are
(1) Couples who have been married for 20 years or more
(2) Gifts of residential property
(3) Gifts of funds for the purchase of residential property
However, in some cases, the above exemptions may not save tax if comprehensive estate tax planning is used. It is advisable to consult a tax advisor when considering exemptions.
Note that this special exception to the spousal gift tax exemption does not apply to foreign real property.