1 article
With regard to a person who falls under Article 1-4, paragraph (1), item (i) or (ii), gift tax is imposed on all of the property that the person has acquired by gift.
第一条の四第一項第一号又は第二号の規定に該当する者については、その者が贈与により取得した財産の全部に対し、贈与税を課する。
With regard to a person who falls under Article 1-4, paragraph (1), item (iii) or (iv), gift tax is imposed on the property located in the area where this Act is enforced that the person has acquired by gift.
第一条の四第一項第三号又は第四号の規定に該当する者については、その者が贈与により取得した財産でこの法律の施行地にあるものに対し、贈与税を課する。
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.