The aim of this paper is to examine the gift giving and recieving in Japanese Society in two points as follows.
1) The various social relationships between giver and reciever and the social groups they belong to.
2) The power-dependence relationship between giver and reciever.
Through those examination, it is made clear that the recent gift in social life is diversified according to the various social relationships between giver and reciever, and that the power-dependence relationship between giver and reciever makes difference to the mechanism of gift.