A person set forth in any of the following items is under an obligation to pay gift tax pursuant to this Act:
次の各号のいずれかに掲げる者は、この法律により、贈与税を納める義務がある。
any of the following persons who has acquired property by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property:
贈与により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有するもの
an individual who is not a temporary resident;
一時居住者でない個人
an individual who is a temporary resident (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
一時居住者である個人（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
any of the following persons who has acquired property by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property:
贈与により財産を取得した次に掲げる者であつて、当該財産を取得した時においてこの法律の施行地に住所を有しないもの
an individual who holds Japanese nationality and who falls under any of the following:
日本国籍を有する個人であつて次に掲げるもの
a person who has had a domicile in the area where this Act is enforced at any time within 10 years before that gift;
当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもの
a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
当該贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないもの（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
an individual who does not hold Japanese nationality (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);
日本国籍を有しない個人（当該贈与をした者が外国人贈与者又は非居住贈与者である場合を除く。）
an individual who has acquired property located in the area where this Act is enforced by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (i));
贈与によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有するもの（第一号に掲げる者を除く。）
an individual who has acquired property located in the area where this Act is enforced by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (ii)).
贈与によりこの法律の施行地にある財産を取得した個人で当該財産を取得した時においてこの法律の施行地に住所を有しないもの（第二号に掲げる者を除く。）
The application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph in the case where the provisions of Article 137-2 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) or Article 137-3 (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the Income Tax Act apply is as prescribed in the following:
所得税法第百三十七条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）又は第百三十七条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用がある場合における前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、次に定めるところによる。
If an individual to whom Article 137-2, paragraph (1) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that individual is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift;
所得税法第百三十七条の二第一項の規定の適用を受ける個人が財産の贈与をした場合には、当該贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該個人は、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。
If a person who has acquired property, from a person to whom Article 137-3, paragraph (1) of the Income Tax Act applies, by a gift to which that paragraph applies (referred to as the "donee" in this item) makes a gift of property (referred to as a "subsequent gift" in this item), then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that subsequent gift, that donee is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that subsequent gift; provided, however, that this does not apply if that donee has not had a domicile in the area where this Act is enforced at any time within 10 years before the gift to which paragraph (1) of that Article applies;
所得税法第百三十七条の三第一項の規定の適用を受ける者から同項の規定の適用に係る贈与により財産を取得した者（以下この号において「受贈者」という。）が財産の贈与（以下この号において「二次贈与」という。）をした場合には、当該二次贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該受贈者は、当該二次贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該受贈者が同条第一項の規定の適用に係る贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
If an heir to whom Article 137-3, paragraph (2) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that heir is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift; provided, however, that this does not apply if that heir has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession to which paragraph (2) of that Article applies.
所得税法第百三十七条の三第二項の規定の適用を受ける相続人が財産の贈与をした場合には、当該贈与に係る贈与税の前項第一号ロ又は第二号イ（２）若しくはロの規定の適用については、当該相続人は、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたものとみなす。ただし、当該相続人が同条第二項の規定の適用に係る相続の開始前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがない場合は、この限りでない。
In paragraph (1), the meaning of a term as set forth in one of the following items is as prescribed in the item:
第一項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
"Temporary resident" means a person who holds a status of residence at the time of the gift, and whose total period of having had a domicile in the area where this Act is enforced within 15 years before that gift is 10 years or less;
一時居住者 贈与の時において在留資格を有する者であつて当該贈与前十五年以内においてこの法律の施行地に住所を有していた期間の合計が十年以下であるものをいう。
"Foreign donor" means the person who made the relevant gift who, at the time of the gift, held a status of residence and had a domicile in the area where this Act is enforced;
外国人贈与者 贈与の時において、在留資格を有し、かつ、この法律の施行地に住所を有していた当該贈与をした者をいう。
"Nonresident donor" means a person who made the relevant gift who did not have a domicile in the area where this Act is enforced at the time of the gift, and who is either a person who, among those who have had a domicile in the area where this Act is enforced at any time within 10 years before that gift, did not hold Japanese nationality at any of those times, or a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift.
非居住贈与者 贈与の時においてこの法律の施行地に住所を有していなかつた当該贈与をした者であつて、当該贈与前十年以内のいずれかの時においてこの法律の施行地に住所を有していたことがあるもののうちそのいずれの時においても日本国籍を有していなかつたもの又は当該贈与前十年以内のいずれの時においてもこの法律の施行地に住所を有していたことがないものをいう。