1 article
The amount of gift tax is the total of the amounts calculated by dividing the taxable value after the deductions under the provisions of the preceding two Articles into the amounts set forth in the left-hand column of the following table and multiplying each of those amounts by the tax rate set forth in the right-hand column of that table.
| An amount of 2,000,000 yen or less | 10 percent |
| An amount exceeding 2,000,000 yen and 3,000,000 yen or less | 15 percent |
| An amount exceeding 3,000,000 yen and 4,000,000 yen or less | 20 percent |
| An amount exceeding 4,000,000 yen and 6,000,000 yen or less | 30 percent |
| An amount exceeding 6,000,000 yen and 10,000,000 yen or less | 40 percent |
| An amount exceeding 10,000,000 yen and 15,000,000 yen or less | 45 percent |
| An amount exceeding 15,000,000 yen and 30,000,000 yen or less | 50 percent |
| An amount exceeding 30,000,000 yen | 55 percent |
贈与税の額は、前二条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
| 二百万円以下の金額 | 百分の十 |
| 二百万円を超え三百万円以下の金額 | 百分の十五 |
| 三百万円を超え四百万円以下の金額 | 百分の二十 |
| 四百万円を超え六百万円以下の金額 | 百分の三十 |
| 六百万円を超え千万円以下の金額 | 百分の四十 |
| 千万円を超え千五百万円以下の金額 | 百分の四十五 |
| 千五百万円を超え三千万円以下の金額 | 百分の五十 |
| 三千万円を超える金額 | 百分の五十五 |
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.