Temporarily Transfer Money to Parent Prior to Moving to Japan and Avoid Gift Tax

This scenario assumes all transactions occur in the same tax year and the Japanese child trusts his/her parents to return the money.

If prior to moving back Japan my Japanese citizen spouse transfers a significant amount of money (above the gift tax limit) to her parent(s). My spouse then moves back to Japan and opens her own Japanese bank account. Then my spouse's parents transfers 100% of the money back to my spouse's bank would their be a gift tax concern or any other tax concerns for that matter?