In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year is the taxable value for gift tax.
贈与により財産を取得した者がその年中における贈与による財産の取得について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である場合においては、その者については、その年中において贈与により取得した財産の価額の合計額をもつて、贈与税の課税価格とする。
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year that is located in the area where this Act is enforced is the taxable value for gift tax.
贈与により財産を取得した者がその年中における贈与による財産の取得について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である場合においては、その者については、その年中において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の価額の合計額をもつて、贈与税の課税価格とする。
In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1), item (i) and also falls under item (iii) or (iv) of that paragraph, or a person who falls under item (ii) of that paragraph and also falls under item (iii) or (iv) of that paragraph, for that person, the total of the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person had a domicile in the area where this Act is enforced and the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person did not have a domicile in the area where this Act is enforced is the taxable value for gift tax.
The value of property acquired by gift from the decedent relating to a succession, by a person who has acquired property by inheritance or bequest, in the year of the commencement of the succession, that is added to the taxable value for inheritance tax pursuant to the provisions of Article 19, is not included in the taxable value for gift tax, notwithstanding the provisions of the preceding three paragraphs.
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Persons Liable for Gift Tax
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
Open this provisionPersons Liable for Gift Tax
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
Open this provisionPersons Liable for Gift Tax
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…
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。）
Open this provisionPersons Liable for Gift Tax
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…
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。）
Open this provisionAmount of Inheritance Tax Where a Gift Was Made Within Seven Years Before the Commencement of the Succession
In the case where a person who has acquired property by inheritance or bequest has acquired property by gift from the decedent relating to that succession within seven years before the commencement…
相続又は遺贈により財産を取得した者が当該相続の開始前七年以内に当該相続に係る被相続人から贈与により財産を取得したことがある場合においては、その者については、当該贈与により取得した財産（第二十一条の二第一項から第三項まで、第二十一条の三及び第二十一条の四の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に…
Open this provisionTaxable Value for Gift Tax
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year…
贈与により財産を取得した者がその年中における贈与による財産の取得について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である場合においては、その者については、その年中において贈与により取得した財産の価額の合計額をもつて、贈与税の課税価格とする。
Open this provisionTaxable Value for Gift Tax
In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year…
贈与により財産を取得した者がその年中における贈与による財産の取得について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である場合においては、その者については、その年中において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の価額の合計額をもつて、贈与税の課税価格とする。
Open this provisionTaxable Value for Gift Tax
In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1)…
贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者又は同項第二号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者である場合においては、その者については…
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