1 article
Even if the conduct of the donee leads to the loss of the property that was the object of a gift and even if there is a fluctuation in the value of such property, the property is deemed to be in its original state, as it was at the time the succession opened, as regards the determination of the value of the gift as prescribed in the preceding Article.
前条に規定する贈与の価額は、受贈者の行為によって、その目的である財産が滅失し、又はその価格の増減があったときであっても、相続開始の時においてなお原状のままであるものとみなしてこれを定める。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.