Except in the cases prescribed in Articles 5 through the preceding Article and in the following Section, in the case where a person receives a benefit without paying consideration or for consideration at a significantly low price, at the time the benefit is received, the person who received that benefit is deemed to have acquired, by gift (or, where that act was done by will, by bequest) from the person who caused that benefit to be received, an amount equivalent to the value of that benefit at the time it was received (where consideration was paid, the amount after deducting its value); provided, however, that where that act was done by a person under a duty of support of the person receiving the benefit for the purpose of applying it to the payment of a debt, in the case where that person has lost financial resources and has difficulty paying the debt, this does not apply to the portion of the amount deemed to have been acquired by that gift or bequest for which paying the debt is difficult.
第五条から前条まで及び次節に規定する場合を除くほか、対価を支払わないで、又は著しく低い価額の対価で利益を受けた場合においては、当該利益を受けた時において、当該利益を受けた者が、当該利益を受けた時における当該利益の価額に相当する金額（対価の支払があつた場合には、その価額を控除した金額）を当該利益を受けさせた者から贈与（当該行為が遺言によりなされた場合には、遺贈）により取得したものとみなす。ただし、当該行為が、当該利益を受ける者が資力を喪失して債務を弁済することが困難である場合において、その者の扶養義務者から当該債務の弁済に充てるためになされたものであるときは、その贈与又は遺贈により取得したものとみなされた金額のうちその債務を弁済することが困難である部分の金額については、この限りでない。