Article 70-2Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant
第七十条の二（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a lineal ascendant of the specified donee during the period from January 1, 2024 to December 31, 2026 (referred to as the "application period" in paragraphs (9), (11) and (12)) falls under any of the following cases, out of the funds for housing acquisition, etc. acquired by that gift, the amount up to the tax-exempt limit for housing funds (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) is not included in the taxable value for gift tax:
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the new construction of a dwelling house, the acquisition of a dwelling house that has not been used since its construction, or the acquisition of land or rights existing on land used as the site of such a dwelling house together with the new construction or acquisition of that dwelling house (referred to as "land, etc." in this paragraph and the following paragraph) (including the acquisition of land, etc. that is to be used as the site of the dwelling house prior to the new construction of the dwelling house; the same applies in item (v), (a) of that paragraph), and has newly constructed the dwelling house (including a state equivalent to new construction specified by Order of the Ministry of Finance; the same applies in this item and in paragraphs (8) through (12)) or acquired the dwelling house that has not been used since its construction, if the specified donee has used the dwelling house so newly constructed or acquired as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use the dwelling house so newly constructed or acquired as the specified donee's residence without delay after that day;
特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を住宅用家屋の新築若しくは建築後使用されたことのない住宅用家屋の取得又はこれらの住宅用家屋の新築若しくは取得とともにするその敷地の用に供されている土地若しくは土地の上に存する権利（以下この項及び次項において「土地等」という。）の取得（当該住宅用家屋の新築に先行してするその敷地の用に供されることとなる土地等の取得を含む。同項第五号イにおいて同じ。）のための対価に充てて当該住宅用家屋の新築（新築に準ずる状態として財務省令で定めるものを含む。以下この号及び第八項から第十二項までにおいて同じ。）をした場合又は当該建築後使用されたことのない住宅用家屋の取得をした場合において、同日までに新築若しくは取得をしたこれらの住宅用家屋を当該特定受贈者の居住の用に供したとき、又は新築若しくは取得をしたこれらの住宅用家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of an existing house for residential use or the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use, and has acquired that existing house for residential use, if the specified donee has used that existing house for residential use as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use that existing house for residential use as the specified donee's residence without delay after that day;
in the case where the specified donee has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for extension, rebuilding, etc. carried out on a house for residential use that the specified donee is using as a residence, or for the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house, and has carried out that extension, rebuilding, etc. (including a state equivalent to the completion of extension, rebuilding, etc. specified by Order of the Ministry of Finance; the same applies in this item, paragraph (8), item (iii), paragraph (10), item (iii) and paragraph (12)) on that house for residential use, if the specified donee has used the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence by that day, or if it is expected with certainty that the specified donee will use the house for residential use on which the extension, rebuilding, etc. has been carried out as the specified donee's residence without delay after that day.
特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日までに当該住宅取得等資金の全額を当該特定受贈者が居住の用に供している住宅用の家屋について行う増改築等又は当該家屋についての当該増改築等とともにするその敷地の用に供されることとなる土地等の取得の対価に充てて当該住宅用の家屋について当該増改築等（増改築等の完了に準ずる状態として財務省令で定めるものを含む。以下この号、第八項第三号、第十項第三号及び第十二項において同じ。）をした場合において、同日までに増改築等をした当該住宅用の家屋を当該特定受贈者の居住の用に供したとき、又は増改築等をした当該住宅用の家屋を同日後遅滞なく当該特定受贈者の居住の用に供することが確実であると見込まれるとき。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified donee: an individual who falls under Article 1-4, paragraph (1), item (i) or (ii) of the Inheritance Tax Act, who is 18 years of age or older as of January 1 of the year that includes the day on which the individual received the gift of funds for housing acquisition, etc., and whose total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax for that year is 20,000,000 yen (or, in the case where the floor area of the house for residential use that has been newly constructed, acquired or subjected to extension, rebuilding, etc. (referred to as "new construction, etc." in items (v) and (vi)) with the funds for housing acquisition, etc. is less than the size specified by Cabinet Order, 10,000,000 yen) or less;
特定受贈者 相続税法第一条の四第一項第一号又は第二号の規定に該当する個人のうち、住宅取得等資金の贈与を受けた日の属する年の一月一日において十八歳以上であつて、当該年の年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が二千万円（住宅取得等資金を充てて新築、取得又は増改築等（第五号及び第六号において「新築等」という。）をした住宅用の家屋の床面積が政令で定める規模未満である場合には、千万円）以下である者をいう。
dwelling house: a house for residential use specified by Cabinet Order;
住宅用家屋 住宅用の家屋で政令で定めるものをいう。
existing house for residential use: a dwelling house that has been used since its construction (limited to one that conforms to earthquake resistance standards (meaning provisions or standards concerning safety against earthquakes specified by Cabinet Order; the same applies in paragraph (7))) and that is specified by Cabinet Order;
extension, rebuilding, etc.: extension, rebuilding or any other work specified by Cabinet Order that is carried out on a house owned by the specified donee (including work relating to the replacement or installation of equipment that functions as an integral part of that house and that is carried out together with that work), which satisfies the following requirements:
増改築等 特定受贈者が所有している家屋につき行う増築、改築その他の政令で定める工事（当該工事と併せて行う当該家屋と一体となつて効用を果たす設備の取替え又は取付けに係る工事を含む。）で次に掲げる要件を満たすものをいう。
the amount of expenses required for the work is 1,000,000 yen or more;
当該工事に要した費用の額が百万円以上であること。
the house on which the work has been carried out is found to be one that the specified donee uses mainly as the specified donee's residence;
当該工事をした家屋が特定受贈者が主としてその居住の用に供すると認められるものであること。
any other requirement specified by Cabinet Order.
その他政令で定める要件
funds for housing acquisition, etc.: money to be appropriated to the consideration for any of the following new construction, etc. (excluding the case of new construction or extension, rebuilding, etc. under a contract for work or any other contract with the spouse of the specified donee or any other person specified by Cabinet Order as a person having a special relationship with the specified donee, and the case of acquisition from the person specified by that Cabinet Order):
the new construction of a dwelling house, or the acquisition of a dwelling house that has not been used since its construction, by the specified donee (including the acquisition of land, etc. used as the site of that dwelling house together with the new construction or acquisition of that dwelling house);
the acquisition of an existing house for residential use by the specified donee (including the acquisition of land, etc. used as the site of that existing house for residential use together with the acquisition of that existing house for residential use);
extension, rebuilding, etc. carried out on a house owned by the specified donee (including the acquisition of land, etc. that is to be used as the site of that house together with that extension, rebuilding, etc. of that house);
tax-exempt limit for housing funds: the amount specified below for each specified donee according to the following categories of cases for the house for residential use for which the specified donee has carried out new construction, etc. with the funds for housing acquisition, etc. (or, in the case where both of the following cases apply, whichever is greater of the amounts specified below for each specified donee).
in the case where the house for residential use satisfies either of the following requirements: 10,000,000 yen;
当該住宅用の家屋が次に掲げる要件のいずれかを満たすものである場合 千万円
the house for residential use (limited to a newly constructed house for residential use or an acquired house for residential use that has not been used since its construction) is specified by Cabinet Order as a house for residential use that contributes significantly to the rationalization of energy use;
当該住宅用の家屋（新築をした住宅用の家屋又は取得をした建築後使用されたことのない住宅用の家屋に限る。）がエネルギーの使用の合理化に著しく資する住宅用の家屋として政令で定めるものであること。
the house for residential use is specified by Cabinet Order as a house for residential use that contributes to the rationalization of energy use (excluding a newly constructed house for residential use or an acquired house for residential use that has not been used since its construction), a house for residential use that conforms to standards concerning safety against earthquakes, or a house for residential use that conforms to the standards for structures and equipment necessary for elderly persons, etc. (meaning elderly persons, etc. prescribed in Article 41-19-3, paragraph (1)) to lead an independent daily life;
当該住宅用の家屋がエネルギーの使用の合理化に資する住宅用の家屋（新築をした住宅用の家屋又は取得をした建築後使用されたことのない住宅用の家屋を除く。）、地震に対する安全性に係る基準に適合する住宅用の家屋又は高齢者等（第四十一条の十九の三第一項に規定する高齢者等をいう。）が自立した日常生活を営むのに必要な構造及び設備の基準に適合する住宅用の家屋として政令で定めるものであること。
in the case where the house for residential use is a house for residential use other than the house for residential use prescribed in (a): 5,000,000 yen.
当該住宅用の家屋がイに規定する住宅用の家屋以外の住宅用の家屋である場合 五百万円
With regard to the application of the provisions of Article 19, paragraph (1) and Article 21-15, paragraph (1) of the Inheritance Tax Act in the case where a specified donee has received the application of the provisions of paragraph (1), the phrase "pursuant to the provisions" in those provisions is deemed to be replaced with "pursuant to the provisions and the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant)".
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under a case listed in any of the following items after March 15 of the year following the year that includes the day on which the specified donee received the gift of those funds for housing acquisition, etc., the provisions of that paragraph do not apply. In this case, the specified donee must, within two months from the day on which the specified donee came to fall under the case listed in the relevant item, file an amended return for gift tax for the year for which the specified donee received the application of the provisions of that paragraph, and pay, within that time limit, the amount of tax payable upon the filing of that amended return:
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the dwelling house newly constructed as referred to in item (i) of that paragraph, or the dwelling house that has not been used since its construction and has been acquired, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that dwelling house as the specified donee's residence by December 31 of that following year;
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use referred to in item (ii) of that paragraph, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that existing house for residential use as the specified donee's residence by December 31 of that following year;
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. referred to in item (iii) of that paragraph has been carried out, as provided in that item, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has not used that house for residential use as the specified donee's residence by December 31 of that following year.
In the case where a specified donee has come to fall under the provisions of the preceding paragraph, if no amended return under the provisions of that paragraph has been filed, the district director with jurisdiction over the place for tax payment is to make a reassessment under the provisions of Article 24 or Article 26 of the Act on General Rules for National Taxes with regard to the amount of gift tax and other matters that should have been stated in that amended return.
前項の規定に該当することとなつた場合において、同項の規定による修正申告書の提出がないときは、納税地の所轄税務署長は、当該修正申告書に記載すべきであつた贈与税の額その他の事項につき国税通則法第二十四条又は第二十六条の規定による更正を行う。
The application of the provisions of the Act on General Rules for National Taxes and Article 37 of the Inheritance Tax Act to an amended return under the provisions of paragraph (4) and a reassessment referred to in the preceding paragraph is as follows:
such an amended return that has been filed within the filing deadline prescribed in paragraph (4) is deemed to be a return filed by the due date, except in the case where the provisions of Article 20 of the Act on General Rules for National Taxes are applied;
with regard to such an amended return that has been filed after the filing deadline prescribed in paragraph (4) and that reassessment, the phrases "statutory due date for filing a return" and "statutory due date for payment" in the provisions of Chapters II through VII of the Act on General Rules for National Taxes are deemed to be replaced with "due date for filing an amended return prescribed in Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation", the phrase "return filed by the due date" in Article 61, paragraph (1), item (i) of that Act with "return under the provisions of Article 28 of the Inheritance Tax Act", the phrase "return filed by the due date or return filed after the due date" in paragraph (2) of that Article with "amended return under the provisions of Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation", and the phrase "return filed by the due date" in Article 65, paragraph (1), paragraph (3), item (ii) and paragraph (5), item (ii) of that Act with "return under the provisions of Article 28 of the Inheritance Tax Act";
当該修正申告書で第四項に規定する提出期限後に提出されたもの及び当該更正については、国税通則法第二章から第七章までの規定中「法定申告期限」とあり、及び「法定納期限」とあるのは「租税特別措置法第七十条の二第四項に規定する修正申告書の提出期限」と、同法第六十一条第一項第一号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」と、同条第二項中「期限内申告書又は期限後申告書」とあるのは「租税特別措置法第七十条の二第四項の規定による修正申告書」と、同法第六十五条第一項、第三項第二号及び第五項第二号中「期限内申告書」とあるのは「相続税法第二十八条の規定による申告書」とする。
the provisions of Article 61, paragraph (1), item (ii) and Article 66 of the Act on General Rules for National Taxes do not apply to the amended return and the reassessment prescribed in the preceding item;
国税通則法第六十一条第一項第二号及び第六十六条の規定は、前号に規定する修正申告書及び更正には、適用しない。
with regard to the application of the provisions of Article 2, item (vi), (c) of the Act on General Rules for National Taxes, the phrase "Inheritance Tax Act" in (c), (3) of that item is deemed to be replaced with "the balance remaining after deducting, in the case where there is an amount not included in the taxable value for gift tax by the application of the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant), that amount from the tax-exempt limit for housing funds prescribed in paragraph (2), item (vi) of that Article, or the Inheritance Tax Act";
国税通則法第二条第六号ハの規定の適用については、同号ハ（３）中「相続税法」とあるのは、「租税特別措置法第七十条の二（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合における当該金額を同条第二項第六号に規定する住宅資金非課税限度額から控除した残額又は相続税法」とする。
the phrase "due date for filing a return under the provisions of Article 28, paragraph (1) or (2)" in Article 37, paragraphs (1), (4) and (5) of the Inheritance Tax Act is deemed to be replaced with "due date for filing an amended return prescribed in Article 70-2, paragraph (4) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Gift of Funds for Housing Acquisition, etc. Is Received from a Lineal Ascendant)".
相続税法第三十七条第一項、第四項及び第五項中「第二十八条第一項又は第二項の規定による申告書の提出期限」とあるのは、「租税特別措置法第七十条の二第四項（直系尊属から住宅取得等資金の贈与を受けた場合の贈与税の非課税）に規定する修正申告書の提出期限」とする。
In the case where a specified donee who has acquired funds for housing acquisition, etc. by gift from a lineal ascendant has, by March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift (referred to as the "acquisition deadline" in this paragraph), appropriated the entire amount of those funds for housing acquisition, etc. to the consideration for the acquisition of a dwelling house that has been used since its construction (limited to one other than one that conforms to the earthquake resistance standards) and that is specified by Cabinet Order (referred to as a "residential building requiring seismic retrofitting" in this paragraph), and has acquired that residential building requiring seismic retrofitting, if, by the date of the acquisition of the residential building requiring seismic retrofitting, the specified donee has made the application under Article 17, paragraph (1) of the Act on Promotion of Seismic Retrofitting of Buildings or followed any other procedure specified by Order of the Ministry of Finance for carrying out, on or after that date, a seismic retrofit (meaning extension, rebuilding, repair or remodeling for the purpose of improving safety against earthquakes; the same applies hereinafter in this paragraph) of the residential building requiring seismic retrofitting, and it has been certified, pursuant to the provisions of Order of the Ministry of Finance, that the residential building requiring seismic retrofitting has come to conform to the earthquake resistance standards by the acquisition deadline as a result of that seismic retrofit, the provisions of paragraph (1) may be applied by deeming the acquisition of the residential building requiring seismic retrofitting to be the acquisition of an existing house for residential use, and the residential building requiring seismic retrofitting to be an existing house for residential use, respectively.
直系尊属からの贈与により住宅取得等資金の取得をした特定受贈者が、当該贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日（以下この項において「取得期限」という。）までに当該住宅取得等資金の全額を建築後使用されたことのある住宅用家屋（耐震基準に適合するもの以外のものに限る。）で政令で定めるもの（以下この項において「要耐震改修住宅用家屋」という。）の取得のための対価に充てて当該要耐震改修住宅用家屋の取得をした場合において、当該要耐震改修住宅用家屋の取得の日までに同日以後当該要耐震改修住宅用家屋の耐震改修（地震に対する安全性の向上を目的とした増築、改築、修繕又は模様替をいう。以下この項において同じ。）を行うことにつき建築物の耐震改修の促進に関する法律第十七条第一項の申請その他財務省令で定める手続をし、かつ、取得期限までに当該耐震改修により当該要耐震改修住宅用家屋が耐震基準に適合することとなつたことにつき財務省令で定めるところにより証明がされたときは、当該要耐震改修住宅用家屋の取得は既存住宅用家屋の取得と、当該要耐震改修住宅用家屋は既存住宅用家屋とそれぞれみなして、第一項の規定を適用することができる。
In the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases, the provisions of paragraphs (4) through (6) do not apply:
住宅取得等資金について第一項の規定の適用を受けた特定受贈者が、次に掲げる場合に該当するときは、第四項から第六項までの規定は、適用しない。
in the case where the specified donee has newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction as provided in paragraph (1), item (i), and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that dwelling house as the specified donee's residence because it has been lost (including damage that makes restoration to its original state difficult through ordinary repairs; the same applies in this paragraph, the following paragraph and paragraph (12)) due to a disaster (meaning an earthquake disaster, a storm and flood disaster, a fire or any other disaster specified by Cabinet Order; the same applies hereinafter in this paragraph through paragraph (11) and in Article 70-3, paragraphs (8) through (11));
当該特定受贈者が第一項第一号に定めるところにより住宅用家屋の新築又は建築後使用されたことのない住宅用家屋の取得をして当該特定受贈者が贈与により住宅取得等資金の取得をした日の属する年の翌年三月十五日後遅滞なくこれらの住宅用家屋を当該特定受贈者の居住の用に供することが確実であると見込まれることにより同項の規定の適用を受けた場合において、これらの住宅用家屋が災害（震災、風水害、火災その他政令で定める災害をいう。以下この項から第十一項まで及び第七十条の三第八項から第十一項までにおいて同じ。）により滅失（通常の修繕によつては原状回復が困難な損壊を含む。以下この項、次項及び第十二項において同じ。）をしたことによつてその居住の用に供することができなくなつたとき。
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that existing house for residential use as the specified donee's residence because it has been lost due to a disaster;
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has become unable to use that house for residential use as the specified donee's residence because it has been lost due to a disaster.
In the case where an individual who has acquired money by gift from a lineal ascendant of the individual within the application period has appropriated that money to the consideration for the new construction or acquisition of a house for residential use (including a residential building requiring seismic retrofitting prescribed in paragraph (7); the same applies hereinafter in this paragraph and in paragraph (11)) or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the individual, and has carried out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift, the individual may receive the application of the provisions of this Article (excluding paragraphs (4) through (6)) even if the individual has become unable to use the house for residential use so newly constructed, acquired or extended as the individual's residence by that day because it has been lost due to a disaster.
適用期間内にその直系尊属からの贈与により金銭の取得をした個人が、当該金銭を住宅用の家屋（第七項に規定する要耐震改修住宅用家屋を含む。以下この項及び第十一項において同じ。）の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該贈与により金銭の取得をした日の属する年の翌年三月十五日までに当該新築若しくは取得又は増築をした場合には、当該新築若しくは取得又は増築をした住宅用の家屋が災害によつて滅失をしたことにより同日までにその居住の用に供することができなくなつたときであつても、当該個人は、この条（第四項から第六項までを除く。）の規定の適用を受けることができる。
With regard to the application of the provisions of paragraph (4) in the case where a specified donee who has received the application of the provisions of paragraph (1) with regard to funds for housing acquisition, etc. falls under any of the following cases after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, the phrase "December 31 of that following year" in each item of that paragraph is deemed to be replaced with "December 31 of the second year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by that gift":
in the case where the specified donee has newly constructed a dwelling house or acquired a dwelling house that has not been used since its construction as provided in paragraph (1), item (i), and has received the application of the provisions of that paragraph on the grounds that it was expected with certainty that the specified donee would use that dwelling house as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that dwelling house as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster;
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the existing house for residential use, as provided in item (ii) of that paragraph, as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that existing house for residential use as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster;
in the case where the specified donee has received the application of the provisions of paragraph (1) on the grounds that it was expected with certainty that the specified donee would use the house for residential use on which the extension, rebuilding, etc. has been carried out as provided in item (iii) of that paragraph as the specified donee's residence without delay after March 15 of the year following the year that includes the day on which the specified donee acquired the funds for housing acquisition, etc. by gift, if the specified donee has been unable to use that house for residential use as the specified donee's residence by December 31 of that following year due to unavoidable circumstances attributable to a disaster.
In the case where an individual who has acquired money by gift from a lineal ascendant of the individual within the application period appropriates that money to the consideration for the new construction or acquisition of a house for residential use or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the individual, and carries out that new construction, acquisition or extension, the individual may receive the application of the provisions of this Article even if the individual has been unable to carry out that new construction, acquisition or extension by March 15 of the year following the year that includes the day on which the individual acquired the money by that gift due to unavoidable circumstances attributable to a disaster. In this case, the phrase "March 15 of the year following" in each item of paragraph (1), paragraph (4) and paragraph (7) is deemed to be replaced with "March 15 of the second year following".
In the case where a dwelling house newly constructed or acquired, an existing house for residential use acquired, or a house for residential use on which extension, rebuilding, etc. has been carried out, by a specified donee who has received the application of the provisions of paragraph (1), has been lost due to a natural disaster specified by Cabinet Order prescribed in Article 2, item (ii) of the Act on Support for Reconstructing Livelihoods of Disaster Victims, if that specified donee acquires money by gift from a lineal ascendant of the specified donee within the application period, appropriates that money to the consideration for the new construction or acquisition of a house for residential use or for an extension (including rebuilding and other work) carried out on a house for residential use owned by the specified donee, and carries out that new construction, acquisition or extension, then, with regard to the application of the provisions of this Article, the phrase "up to the tax-exempt limit for housing funds (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included)" in paragraph (1) is deemed to be replaced with "up to the tax-exempt limit for housing funds".
第一項の規定の適用を受けた特定受贈者が新築若しくは取得をした住宅用家屋、取得をした既存住宅用家屋又は増改築等をした住宅用の家屋が被災者生活再建支援法第二条第二号に規定する政令で定める自然災害により滅失をした場合において、当該特定受贈者が適用期間内にその直系尊属からの贈与により金銭の取得をし、当該金銭を住宅用の家屋の新築若しくは取得又はその者が所有している住宅用の家屋につき行う増築（改築その他の工事を含む。）の対価に充てて当該新築若しくは取得又は増築をするときにおけるこの条の規定の適用については、同項中「（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）まで」とあるのは、「まで」とする。
With regard to the application of the provisions of Article 54, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) in the case where a person listed in any of the items of paragraph (6) of that Article falls under the case prescribed in the preceding paragraph, the phrase "do not apply" in that paragraph is deemed to be replaced with "do not apply; provided, however, that this does not apply in the case falling under the case prescribed in paragraph (12) of that Article".
所得税法等の一部を改正する法律（令和六年法律第八号）附則第五十四条第六項各号に掲げる者が、前項に規定する場合に該当する場合における同条第六項の規定の適用については、同項中「適用しない」とあるのは、「適用しない。ただし、同条第十二項に規定する場合に該当する場合は、この限りでない」とする。
The provisions of paragraph (1) apply only if a person seeking the application of the provisions of that paragraph states in the return under the provisions of Article 28 of the Inheritance Tax Act that the person seeks the application of the provisions of that paragraph, and attaches to it a written statement of the calculation under the provisions of that paragraph and other documents specified by Order of the Ministry of Finance.
In the case where a return under the provisions of Article 28 of the Inheritance Tax Act without the statement or attachment referred to in the preceding paragraph has been filed, if the district director finds that there were unavoidable circumstances for the failure to make the statement or attachment, the district director may apply the provisions of paragraph (1), but only in the case where there has been a submission of a document containing that statement and of the documents specified by Order of the Ministry of Finance referred to in that paragraph.
Beyond what is provided for in paragraph (3), paragraph (4), paragraph (7) or the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) and paragraphs (8) through (13) are specified by Cabinet Order.