Transfer Money to Japanese Spouse’s Foreign Bank Account as a NPR

As a non permanent resident can I put my US income into my Japanese spouse’s U.S. bank account for her to remit to Japan and not count it as foreign income I remitted to Japan?

I assume it would be considered a gift, but if it was at or below the 1.1 Million per Yen in USD equivalent would she need to report it as a gift?

What exchange rate would be used, the day it was gifted or the day my wife remitted into Japan?

Since the U.S. is not a CRS member country would that gift or any gift above the gift limit ever be reported to the NRT?

I assume my wife would need to self-report this if above the gift limit. However does she need to report it if at or below gift the limit?

Thank you!