The value of the following property is not included in the taxable value for gift tax:
次に掲げる財産の価額は、贈与税の課税価格に算入しない。
property acquired by gift from a corporation and property received as benefits from a public interest trust;
法人からの贈与により取得した財産及び公益信託から給付を受けた財産
property acquired by gift made between persons under a duty of support for the purpose of covering living expenses or educational expenses, to the extent recognized as normally necessary;
扶養義務者相互間において生活費又は教育費に充てるためにした贈与により取得した財産のうち通常必要と認められるもの
property acquired by gift by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが贈与により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
money, goods and other economic benefits acquired by gift in connection with an election campaign by a candidate for public office in an election subject to the Public Offices Election Act (Act No. 100 of 1950), for which a report has been made pursuant to Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of that Act.
公職選挙法（昭和二十五年法律第百号）の適用を受ける選挙における公職の候補者が選挙運動に関し贈与により取得した金銭、物品その他の財産上の利益で同法第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告がなされたもの
The provisions of Article 12, paragraph (2) apply mutatis mutandis to the property listed in item (iii) of the preceding paragraph. In this case, the phrase "that paragraph" in Article 12, paragraph (2) is deemed to be replaced with "Article 21-3, paragraph (1)", and the phrase "inheritance tax" with "gift tax".
第十二条第二項の規定は、前項第三号に掲げる財産について準用する。この場合において、同条第二項中「同項」とあるのは「第二十一条の三第一項」と、「相続税」とあるのは「贈与税」と読み替えるものとする。
Read this with the articles around it
Non-taxable Property for Inheritance Tax
In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which…
前項第三号に掲げる財産を取得した者が当該財産を取得した日から二年を経過した日までに当該財産をその公益を目的とする事業の用に供しない場合又は供しなくなつた場合には、同項の規定にかかわらず、当該財産の価額は、相続税の課税価格に算入する。
Open this provisionNon-taxable Property for Gift Tax
The value of the following property is not included in the taxable value for gift tax:
次に掲げる財産の価額は、贈与税の課税価格に算入しない。
Open this provisionNon-taxable Property for Gift Tax
property acquired by gift by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order…
宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが贈与により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
Open this provisionNon-taxable Property for Gift Tax
property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
Open this provisionpublic interest trustmachine translation
「公益信託」
A public interest trust as defined in Article 2, paragraph (1), item (i) of the Act on Public Interest Trusts (Act No. 30 of 2024): a trust made under that Act that names no beneficiaries and whose only purpose is public interest work (公益事務) — work for the benefit of an unspecified large number of people, such as promoting learning or welfare, of the kinds that Act lists.
Short name set inArticle 12, paragraph (1), item (iv)· applies only in this provision and in Article 21-3, paragraph (1), items (i) and (iv)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.