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Article 21Imposition of Gift Tax

第二十一条(贈与税の課税)

Gift tax is imposed, as provided for in this Section and the following Section, in the amount calculated as the amount of gift tax relating to a person who has acquired property by gift.

贈与税は、この節及び次節に定めるところにより、贈与により財産を取得した者に係る贈与税額として計算した金額により、課する。

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