Article 21-12Special Deduction for Gift Tax Relating to Settlement Taxation at Inheritance
第二十一条の十二（相続時精算課税に係る贈与税の特別控除）
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, 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:
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、特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格からそれぞれ次に掲げる金額のうちいずれか低い金額を控除する。
25,000,000 yen (if there is an amount already deducted by application of the provisions of this Article, the balance after deducting the total of that amount);
二千五百万円（既にこの条の規定の適用を受けて控除した金額がある場合には、その金額の合計額を控除した残額）
the taxable value for gift tax, for each specified donor, after the deduction under the provisions of paragraph (1) of the preceding Article.
The 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.
If 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.