A person who has acquired property by gift must, in the case where there is an amount of gift tax under Articles 21-5, 21-7 and 21-8 on the taxable value for gift tax for that year, or in the case where that property is subject to Article 21-9, paragraph (3) (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1)), file with the competent district director with jurisdiction over the place for tax payment a return stating the taxable value, the amount of gift tax and other matters specified by Ministry of Finance Order, from February 1 to March 15 of the following year (or, if the person comes not to have a domicile and residence in the area where this Act is enforced, without filing a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, between January 1 and March 15 of that same year, by the day on which the person comes not to have that domicile and residence).
贈与により財産を取得した者は、その年分の贈与税の課税価格に係る第二十一条の五、第二十一条の七及び第二十一条の八の規定による贈与税額がある場合、又は当該財産が第二十一条の九第三項の規定の適用を受けるものである場合（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）には、その年の翌年二月一日から三月十五日まで（同年一月一日から三月十五日までに国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないでこの法律の施行地に住所及び居所を有しないこととなる場合には、当該住所及び居所を有しないこととなる日まで）に、課税価格、贈与税額その他財務省令で定める事項を記載した申告書を納税地の所轄税務署長に提出しなければならない。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the following cases:
前条第二項の規定は、次に掲げる場合について準用する。
the case where, in applying Articles 21-5, 21-7 and 21-8 to the total amount of the portion, included in the taxable value for gift tax, of the value of property acquired by gift between January 1 of the year and the day of death by a person who died in the middle of a year, there is to be an amount of gift tax;
the case where a person electing settlement taxation at inheritance dies in the middle of a year and has acquired by gift, between January 1 of that year and the day of death, property to which Article 21-9, paragraph (3) applies (limited to the case where there is a taxable value for gift tax after the deduction under Article 21-11-2, paragraph (1));
相続時精算課税適用者が年の中途において死亡した場合において、その年一月一日から死亡の日までに第二十一条の九第三項の規定の適用を受ける財産を贈与により取得したとき（第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格がある場合に限る。）。
the case where a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it.
前項の規定により申告書を提出すべき者が当該申告書の提出期限前に当該申告書を提出しないで死亡した場合
The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to a return to be filed under the provisions of paragraph (1) or the provisions of paragraph (2) of that Article as applied mutatis mutandis pursuant to the preceding paragraph.
Where a person electing settlement taxation at inheritance has acquired, by a gift from a specified donor, property to which Article 21-9, paragraph (3) applies, if that specified donor dies in the middle of the year in which the gift was made, the provisions of paragraph (1) do not apply to the property acquired by that gift.
特定贈与者からの贈与により第二十一条の九第三項の規定の適用を受ける財産を相続時精算課税適用者が取得した場合において、当該特定贈与者が当該贈与をした年の中途において死亡したときは、当該贈与により取得した財産については、第一項の規定は、適用しない。