Article 21-4Non-taxation of Gift Tax for a Specified Person with a Disability
第二十一条の四（特定障害者に対する贈与税の非課税）
In the case where a specified person with a disability (meaning a person with a particular disability prescribed in Article 19-4, paragraph (2) (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv); hereinafter referred to in this paragraph as a "person with a particular disability") and, among persons with a disability prescribed in Article 19-4, paragraph (2) (excluding a person with a particular disability), a person who is in a state of habitually lacking the capacity to discern right from wrong due to a mental disability, or another person with a mental disability, specified by Cabinet Order (excluding a person who falls under Article 1-4, paragraph (1), items (ii) through (iv)); the same applies hereinafter in this paragraph and the following paragraph) comes to hold a right to receive the benefit of a trust (hereinafter referred to in this Article as a "beneficial interest in a trust") as a result of property relating to a trust contract for the support of a specified person with a disability being placed in trust under that contract, with that specified person with a disability as the beneficiary, at a business office, office or other equivalent facility, located in the area where this Act is enforced, of a trust company or other person specified by Cabinet Order (hereinafter referred to in this Article as a "trustee") (referred to as "trustee's business office, etc." in paragraph (3)), and, in accordance with Cabinet Order, at the time of that trust, files with the competent district director with jurisdiction over the place for tax payment a return stating that the person wishes to receive the application of this paragraph with respect to that beneficial interest in a trust and other necessary matters (hereinafter referred to in this Article as a "return for tax exemption on a trust for a person with a disability"), the value of the portion of that beneficial interest in a trust that corresponds to an amount up to 60,000,000 yen of its value (30,000,000 yen for a specified person with a disability other than a person with a particular disability) (if the person has already filed a return for tax exemption on a trust for a person with a disability with respect to another beneficial interest in a trust, the remainder obtained by deducting from the value of that other beneficial interest in a trust the value of the portion to which this paragraph has been applied) is not included in the taxable value for gift tax.
特定障害者（第十九条の四第二項に規定する特別障害者（第一条の四第一項第二号から第四号までの規定に該当する者を除く。以下この項において「特別障害者」という。）及び第十九条の四第二項に規定する障害者（特別障害者を除く。）のうち精神上の障害により事理を弁識する能力を欠く常況にある者その他の精神に障害がある者として政令で定めるもの（第一条の四第一項第二号から第四号までの規定に該当する者を除く。）をいう。以下この項及び次項において同じ。）が、信託会社その他の者で政令で定めるもの（以下この条において「受託者」という。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第三項において「受託者の営業所等」という。）において当該特定障害者を受益者とする特定障害者扶養信託契約に基づいて当該特定障害者扶養信託契約に係る財産の信託がされることによりその信託の利益を受ける権利（以下この条において「信託受益権」という。）を有することとなる場合において、政令で定めるところにより、その信託の際、当該信託受益権につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した申告書（以下この条において「障害者非課税信託申告書」という。）を納税地の所轄税務署長に提出したときは、当該信託受益権でその価額のうち六千万円（特定障害者のうち特別障害者以外の者にあつては、三千万円）までの金額（既に他の信託受益権について障害者非課税信託申告書を提出している場合には、当該他の信託受益権でその価額のうちこの項の規定の適用を受けた部分の価額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。
The trust contract for the support of a specified person with a disability prescribed in the preceding paragraph means, among contracts concluded by an individual with a trustee concerning the trust of money, securities or other property specified by Cabinet Order, under which one specified person with a disability other than that individual is made the beneficiary of the whole of the benefit of the trust, a contract that satisfies the requirements specified by Cabinet Order, such as that the trust under that contract is to terminate on the date of death of that specified person with a disability.
In a return for tax exemption on a trust for a person with a disability, only any one of the trustee's business offices, etc. may be stated, and where one return for tax exemption on a trust for a person with a disability has been filed, no other return for tax exemption on a trust for a person with a disability may be filed, except in the case where the person wishes to receive the application of paragraph (1) with respect to a beneficial interest in a trust relating to property newly placed in trust under a trust contract for the support of a specified person with a disability at the trustee's business office, etc. stated in that return for tax exemption on a trust for a person with a disability and in other cases specified by Cabinet Order.
障害者非課税信託申告書には、受託者の営業所等のうちいずれか一のものに限り記載することができるものとし、一の障害者非課税信託申告書を提出した場合には、当該障害者非課税信託申告書に記載された受託者の営業所等において新たに特定障害者扶養信託契約に基づき信託される財産に係る信託受益権につき第一項の規定の適用を受けようとする場合その他の場合で政令で定める場合を除き、他の障害者非課税信託申告書は、提出することができないものとする。
In addition to what is provided for in the preceding two paragraphs, matters concerning the filing of a return for tax exemption on a trust for a person with a disability, matters concerning the return in the case where the matters stated in that return for tax exemption on a trust for a person with a disability have been changed, and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
前二項に定めるもののほか、障害者非課税信託申告書の提出及び当該障害者非課税信託申告書に記載した事項を変更した場合における申告に関する事項その他第一項の規定の適用に関し必要な事項は、政令で定める。