NTA (Zaimushō) & Gift / Inheritance Tax — how active are checks in practice?

I’ve seen quite a few posts here about Japanese inheritance and gift tax, and the general view seems to be that the NTA (Zaimushō) has broad access to data and takes these matters seriously. I fully believe that, and to be clear, this is not about tax evasion.

That said, I’m genuinely curious about how things work in practice, especially for people who have lived in Japan for a long time.

Has anyone here (Japanese or foreign resident) actually received a notification, inquiry, or audit from the NTA specifically related to gift tax or overseas transfers before an inheritance event occurred?

From my own research and from conversations with well-informed Japanese friends, I often hear that even for Japanese residents, gift tax is rarely checked proactively, and that scrutiny usually starts when an inheritance is triggered, at which point past gifts are also reviewed. If that is generally the case, I wonder why or how the NTA would actively investigate foreign residents unless something clearly stands out.

I also understand that NTA offices are reportedly understaffed and overworked, which makes me curious how risk is actually assessed in reality versus what is theoretically possible.

I’d really appreciate hearing first-hand experiences or informed perspectives on how active enforcement actually is — especially long-term residents, mixed-nationality families, or people who have dealt with overseas assets.

Thanks in advance 🙏