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Article 21-10Taxable Value for Gift Tax Relating to Settlement Taxation at Inheritance
第二十一条の十（相続時精算課税に係る贈与税の課税価格）
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.
相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、特定贈与者ごとにその年中において贈与により取得した財産の価額を合計し、それぞれの合計額をもつて、贈与税の課税価格とする。
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