Article 21-13Tax Rate for Gift Tax Relating to Settlement Taxation at Inheritance
第二十一条の十三（相続時精算課税に係る贈与税の税率）
The amount of 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 is, for each specified donor, the amount calculated by multiplying the taxable value for gift tax after the deduction under the provisions of Article 21-11-2, paragraph (1) (where the provisions of paragraph (1) of the preceding Article apply, the amount after the deduction under the provisions of that paragraph) by a tax rate of 20 percent.
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の額は、特定贈与者ごとに、第二十一条の十一の二第一項の規定による控除後の贈与税の課税価格（前条第一項の規定の適用がある場合には、同項の規定による控除後の金額）にそれぞれ百分の二十の税率を乗じて計算した金額とする。