In the case where a person who, in a given year, has acquired by gift from a spouse with whom that person's marriage period is 20 years or more land, a right existing on land, or a building, used exclusively for residential purposes and located in the area where this Act is enforced (hereinafter in this Article referred to as "residential real property"), or money (excluding a person who has received the application of this Article with respect to gift tax on property acquired by gift from that spouse in any year on or before the year preceding that year) uses that residential real property as that person's residence by March 15 of the year following the year in which the date of that acquisition falls and is expected to continue to use it as a residence thereafter, or acquires residential real property with that money by that date, uses it as that person's residence, and is expected to continue to use it as a residence thereafter, 20,000,000 yen (or, if the total of the amount equivalent to the value of the residential real property acquired by that gift and the amount of the portion of the money acquired by that gift that was applied to the acquisition of residential real property is less than 20,000,000 yen, that total amount) is deducted from the taxable value with respect to the gift tax for that year.
その年において贈与によりその者との婚姻期間が二十年以上である配偶者から専ら居住の用に供する土地若しくは土地の上に存する権利若しくは家屋でこの法律の施行地にあるもの（以下この条において「居住用不動産」という。）又は金銭を取得した者（その年の前年以前のいずれかの年において贈与により当該配偶者から取得した財産に係る贈与税につきこの条の規定の適用を受けた者を除く。）が、当該取得の日の属する年の翌年三月十五日までに当該居住用不動産をその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合又は同日までに当該金銭をもつて居住用不動産を取得して、これをその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合においては、その年分の贈与税については、課税価格から二千万円（当該贈与により取得した居住用不動産の価額に相当する金額と当該贈与により取得した金銭のうち居住用不動産の取得に充てられた部分の金額との合計額が二千万円に満たない場合には、当該合計額）を控除する。
The provisions of the preceding paragraph apply only where there is attached, to the return prescribed in Article 28, paragraph (1) (including a return filed after the deadline relating to that return and amended returns relating to these returns) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes, a document stating the amount to be deducted pursuant to the provisions of the preceding paragraph and other matters concerning that deduction and stating that the provisions of that paragraph have not been applied to gift tax for each year on or before the year preceding the year in which the person wishes to receive the deduction, and other documents specified by Ministry of Finance Order.
Even in the case where a return or written request for reassessment under the preceding paragraph has been filed without attachment of the documents specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there were unavoidable circumstances for their not having been attached, the district director may apply the provisions of paragraph (1) only in the case where those documents have been submitted.
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of paragraph (1), such as the determination of whether a person who made a gift falls under a spouse with whom the marriage period prescribed in that paragraph is 20 years or more, are specified by Cabinet Order.