Will Gifting to Someone in Japan Count as Income to Myself?

Here is a tricky one for the experts:

I am a resident in Japan, but still within the five year mark so my income in the US isn't counted here, as long as I do not remit any of it to here.

I am thinking of gifting some money from my US account to a Japanese person (step child) who lives in Japan. The money will not touch my Japanese bank account. It will go directly from my US account to the Japanese account of the person I want to give it to. I understand that based on the the 1.1 million gift tax exclusion, the recipient may or may not have to pay taxes on the gift but, is there any way that will be counted as a remittance to me, thus triggering my US income to be counted here?

I understand if, for example, I use my US credit card to purchase goods here it may count as a remittance, but I believe that is because, even if I do not see the money, I am receiving the equivalent in goods or services. In case of a gift, I am receiving nothing.

by BWWJR

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