Gift to dependent wife and other taxes

I would like to gift some money to my dependent wife.
She has some irregular income that does not exceed a total of 500k yen per year and my understanding is she must not exceed 1.1M yen per year to get most tax benefits as family.

1. If I make her a present of 1M yen deposited into her bank account does it count to her annual income and towards municipal tax or other taxes?

2. If she receive other cash presents during the same year from other persons does it count against the 1.1M gift tax limit to avoid taxation?
   or it just apply to the person making the gift?

3. a gift under 1.1M should be declared in some official way or we should just keep the receipts or bank statements in case of an audit?

4. if the money gift is in foreign currency it is correct to calculate the yen equivalent at the day the gift was made with a resonable exchange rate?

Thanks in advance!