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。
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Basic Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
For gift tax for the year relating to property acquired by a person electing settlement taxation at inheritance during that year by gift from a specified donor…
相続時精算課税適用者がその年中において特定贈与者からの贈与により取得した財産に係るその年分の贈与税については、贈与税の課税価格から六十万円を控除する。
Open this provisionBasic Deduction for Gift Tax
With respect to gift tax, 600,000 yen is deducted from the taxable value.
贈与税については、課税価格から六十万円を控除する。
Open this provisionRates of Gift Tax
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…
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…
Open this provisionDeduction of the Amount of Gift Tax on Property Located Abroad
When a person has acquired by gift property located outside the area where this Act is enforced, if tax equivalent to gift tax has been imposed on that property under the laws and regulations of that…
贈与によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により贈与税に相当する税が課せられたときは、当該財産を取得した者については、前条又は第二十一条の十三の規定により計算した金額からその課せられた税額に相当する金額を控除した残額をもつて、その納付すべき贈与税額とする。
Open this provisionElection of Settlement Taxation at Inheritance
For property acquired by gift from the person who made the gift relating to the written notification referred to in the preceding paragraph, the amount of gift tax is calculated…
前項の届出書に係る贈与をした者からの贈与により取得する財産については、当該届出書に係る年分以後、前節及びこの節の規定により、贈与税額を計算する。
Open this provisionInheritance Tax Returns
If a person who is required to file a return under the preceding paragraph dies without filing that return before the deadline for filing it, the heirs of that person…
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には、その者の相続人（包括受遺者を含む。第五項において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（その者が国税通則法第百十七条第二項の規定による納税管理人の届出をしないで当該期間内にこの法律の施行…
Open this provisionInheritance Tax Returns
The provisions of paragraphs (1) through (3) do not apply if a determination has been made regarding inheritance tax before the deadline for filing the return prescribed in those paragraphs.
第一項から第三項までの規定は、これらの項に規定する申告書の提出期限前に相続税について決定があつた場合には、適用しない。
Open this provisionGift Tax Returns
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…
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…
Open this provisionGift Tax Returns
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。
Open this provision(Tax Agent)
When a taxpayer appoints a tax agent pursuant to the provisions of the preceding paragraph, they must notify the district director of the tax office with jurisdiction over the place for tax payment…
納税者は、前項の規定により納税管理人を定めたときは、当該納税管理人に係る国税の納税地を所轄する税務署長（保税地域からの引取りに係る消費税等又は国際観光旅客税（国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべきものを除く。）に関する事項のみを処理させるため、納税管理人を定めたとき…
Open this provisionspecified donormachine translation
「特定贈与者」
The donor of the gifts for which a person filed the notification under Article 21-9, paragraph (2) electing settlement taxation at inheritance (相続時精算課税): a donor aged 60 or over giving to a lineal descendant aged 18 or over who is a presumptive heir (推定相続人).
Short name set inArticle 21-9, paragraph (5)
person electing settlement taxation at inheritancemachine translation
「相続時精算課税適用者」
A person as defined in Article 21-9, paragraph (5) of the Inheritance Tax Act: one who has filed the notification electing settlement taxation at inheritance (相続時精算課税) for gifts from a particular donor, the specified donor (特定贈与者).
Short name set inArticle 21-9, paragraph (5)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.