10000円です。
ソースは
http://www.ups.com/ga/CountryRegs?loc=en_US です。
Gift Exemptions
Shipment value amount: 10000.00 Japanese Yen JPY
Shipment type: individual-to-individual
Exemption rule: per shipment
Shipment value amount: 10,000.00 Japanese Yen (JPY). This amount includes the value of the gift plus transportation charges and insurance, if applicable. Most gift shipments valued under 10,000.00 JPY are free of duty and tax. This gift exemption is applicable all year. Shipments over 10,000.00 Japanese Yen may need pre-inspection of goods if the description on the invoice is inadequate.
The invoice for the gift must include the following information:
* Complete description of gifts
* Quantity of each item
* Value of each item
The words, "gift shipment", not "Christmas gift", must be written on the invoice
Shipments to individuals should include the consignee's complete name, address, and telephone number. Shipments to companies should include the consignee's name, department, address, and phone number.
In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice and in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.