①In 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.

②The 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.

③In 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.

④In 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.

With respect to gift tax, 600,000 yen is deducted from the taxable value.

①In the case where a person who, in a given year, has acquired by gift from a spouse with whom that person's marriage period is 20 years or more land, a right existing on land, or a building, used exclusively for residential purposes and located in the area where this Act is enforced (hereinafter in this Article referred to as "residential real property"), or money (excluding a person who has received the application of this Article with respect to gift tax on property acquired by gift from that spouse in any year on or before the year preceding that year) uses that residential real property as that person's residence by March 15 of the year following the year in which the date of that acquisition falls and is expected to continue to use it as a residence thereafter, or acquires residential real property with that money by that date, uses it as that person's residence, and is expected to continue to use it as a residence thereafter, 20,000,000 yen (or, if the total of the amount equivalent to the value of the residential real property acquired by that gift and the amount of the portion of the money acquired by that gift that was applied to the acquisition of residential real property is less than 20,000,000 yen, that total amount) is deducted from the taxable value with respect to the gift tax for that year.

②The provisions of the preceding paragraph apply only where there is attached, to the return prescribed in Article 28, paragraph (1) (including a return filed after the deadline relating to that return and amended returns relating to these returns) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes, a document stating the amount to be deducted pursuant to the provisions of the preceding paragraph and other matters concerning that deduction and stating that the provisions of that paragraph have not been applied to gift tax for each year on or before the year preceding the year in which the person wishes to receive the deduction, and other documents specified by Ministry of Finance Order.

③Even in the case where a return or written request for reassessment under the preceding paragraph has been filed without attachment of the documents specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there were unavoidable circumstances for their not having been attached, the district director may apply the provisions of paragraph (1) only in the case where those documents have been submitted.

④In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of paragraph (1), such as the determination of whether a person who made a gift falls under a spouse with whom the marriage period prescribed in that paragraph is 20 years or more, are specified by Cabinet Order.

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 place, the amount of gift tax to be paid by the person who acquired that property is the balance obtained by deducting an amount equivalent to the amount of tax so imposed from the amount calculated pursuant to the provisions of the preceding Article or Article 21-13; provided, however, that if the amount to be deducted exceeds the amount obtained by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the value of the property included in the taxable value for gift tax for the year in which the date on which that property was acquired falls, that deduction is not made for the portion exceeding that amount.

①Where a person who has acquired property by gift is a presumptive heir of the person who made that gift (limited to a lineal descendant of the person who made that gift who is 18 years of age or older on January 1 of that year), and the person who made that gift is 60 years of age or older on that day, the person who acquired the property by that gift may receive the application of the provisions of this Section for the property relating to that gift.

②A person who intends to receive the application of the provisions of the preceding paragraph must, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1), a written notification stating that the person intends to receive the application of the provisions of that paragraph for property acquired by gifts during that year from the person who made the gift prescribed in the preceding paragraph, and other matters specified by Ministry of Finance Order.

③For 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, on or after the year relating to that written notification, pursuant to the provisions of the preceding Section and this Section.

④Where a person who is 18 years of age or older on January 1 of the year has acquired property by gift from a person who is 60 years of age or older on that day, if the former has become a presumptive heir of the latter in the middle of that year by becoming the latter's adopted child or for any other reason (excluding the case of becoming the latter's spouse), the provisions of paragraph (1) do not apply to property acquired by gift from the latter before the time of becoming a presumptive heir.

⑤Even in the case where a person who has submitted the written notification referred to in paragraph (2) (hereinafter referred to as a "person electing settlement taxation at inheritance") has ceased to be a presumptive heir of the person who made the gift referred to in paragraph (1) relating to that written notification (hereinafter referred to as a "specified donor"), the provisions of paragraph (3) are to apply to property acquired by gift from that specified donor.

⑥A person electing settlement taxation at inheritance may not withdraw the written notification referred to in paragraph (2).

For property acquired by a person electing settlement taxation at inheritance by gift from a specified donor, the value of the property acquired by gift during that year is totaled for each specified donor, and each total amount is the taxable value for gift tax.

The provisions of Article 21-5 through Article 21-7 do not apply to property acquired by a person electing settlement taxation at inheritance by gift from a specified donor.

①For 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, 600,000 yen is deducted from the taxable value for gift tax.

②Where there are two or more specified donors for a person electing settlement taxation at inheritance referred to in the preceding paragraph, the calculation of the amount to be deducted from the taxable value relating to property acquired by gift from each specified donor is prescribed by Cabinet Order.

①For 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, the lower of the following amounts is deducted, for each specified donor, from the taxable value for gift tax after the deduction under the provisions of paragraph (1) of the preceding Article:

②The provisions of the preceding paragraph apply only where the return filed by the due date states the amount to be deducted under the provisions of that paragraph, the amount deducted if there is an amount already deducted by application of the provisions of that paragraph, and other matters specified by Ministry of Finance Order.

③If a return filed by the due date that lacks the statement referred to in the preceding paragraph for the property referred to in paragraph (1) has been submitted, and the district director finds that there are unavoidable circumstances for the absence of that statement, the district director may apply the provisions of paragraph (1) only where a document containing that statement has been submitted.