My son (minor) has dual citizenship and a bank account in my non-US home country.
His grandparents (my parents) would like to make recurring transfers to his (foreign) account as a college–fund kind of investment. I’m wondering if this would be subject to Japanese gift tax (his tax-free allowance of 1.1 mio is already maxed out with gifts here in Japan).
He is a Japanese national, currently in Japan, his grandparents are not and have never lived in Japan (in reference to [this article](https://www.nta.go.jp/taxes/shiraberu/taxanswer/zoyo/4432.htm) about unlimited tax payer regulation).
Or could this be counted as paying 教育費 since it would be a fund for later education.
by cyrusDJ