一any of the following persons who has acquired property by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property:

イan individual who is not a temporary resident;

ロan individual who is a temporary resident (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);

二any of the following persons who has acquired property by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property:

イan individual who holds Japanese nationality and who falls under any of the following:

（１）a person who has had a domicile in the area where this Act is enforced at any time within 10 years before that gift;

（２）a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);

ロan individual who does not hold Japanese nationality (excluding the case where the person who made that gift is a foreign donor or a nonresident donor);

三an individual who has acquired property located in the area where this Act is enforced by gift and who had a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (i));

四an individual who has acquired property located in the area where this Act is enforced by gift and who did not have a domicile in the area where this Act is enforced at the time of acquiring that property (excluding the persons set forth in item (ii)).

一If an individual to whom Article 137-2, paragraph (1) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that individual is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift;

二If a person who has acquired property, from a person to whom Article 137-3, paragraph (1) of the Income Tax Act applies, by a gift to which that paragraph applies (referred to as the "donee" in this item) makes a gift of property (referred to as a "subsequent gift" in this item), then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that subsequent gift, that donee is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that subsequent gift; provided, however, that this does not apply if that donee has not had a domicile in the area where this Act is enforced at any time within 10 years before the gift to which paragraph (1) of that Article applies;

三If an heir to whom Article 137-3, paragraph (2) of the Income Tax Act applies makes a gift of property, then, for the application of the provisions of item (i), (b) or item (ii), (a)(2) or (b) of the preceding paragraph to the gift tax for that gift, that heir is deemed to have had a domicile in the area where this Act is enforced at some time within 10 years before that gift; provided, however, that this does not apply if that heir has not had a domicile in the area where this Act is enforced at any time within 10 years before the commencement of the succession to which paragraph (2) of that Article applies.

一"Temporary resident" means a person who holds a status of residence at the time of the gift, and whose total period of having had a domicile in the area where this Act is enforced within 15 years before that gift is 10 years or less;

二"Foreign donor" means the person who made the relevant gift who, at the time of the gift, held a status of residence and had a domicile in the area where this Act is enforced;

三"Nonresident donor" means a person who made the relevant gift who did not have a domicile in the area where this Act is enforced at the time of the gift, and who is either a person who, among those who have had a domicile in the area where this Act is enforced at any time within 10 years before that gift, did not hold Japanese nationality at any of those times, or a person who has not had a domicile in the area where this Act is enforced at any time within 10 years before that gift.

一in the case where, due to the death of the decedent, an heir or another person acquires insurance benefits (including mutual aid benefits; the same applies hereinafter) under a life insurance contract (meaning a contract of insurance concluded with a life insurance company prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act (Act No. 105 of 1995) (including a contract relating to mutual aid of a similar nature; the same applies hereinafter) or another contract specified by Cabinet Order; the same applies hereinafter) or insurance benefits under a non-life insurance contract (meaning a contract of insurance concluded with a non-life insurance company prescribed in paragraph (4) of that Article or another contract specified by Cabinet Order; the same applies hereinafter) (limited to benefits paid on death arising from an accidental event), with respect to that insurance benefit recipient (including a mutual aid benefit recipient; the same applies hereinafter), the portion of those insurance benefits (excluding those that fall under the payments set out in the following item and the rights set out in item (v) or (vi)) that corresponds to the ratio of the amount of the premiums (including mutual aid contributions; the same applies hereinafter) borne by the decedent to the total amount of the premiums for that contract that were paid by the time of the death of the decedent;

二in the case where, due to the death of the decedent, an heir or another person receives payment of a retirement allowance, a bonus for meritorious service or other payment equivalent thereto (including benefits specified by Cabinet Order) that should have been paid to the decedent and whose payment was finalized within three years after the death of the decedent, with respect to the person who received that payment, that payment;

三in the case where, at the time of the commencement of the succession, there is a life insurance contract for which an insured event (including a mutual aid event; the same applies hereinafter) has not yet occurred (excluding a life insurance contract under which no repayment or similar payment is made if no insured event occurs within a certain period), for which the decedent bears all or part of the premiums, and of which a person other than the decedent is the policyholder, with respect to the policyholder of that life insurance contract, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the premiums borne by the decedent to the total amount of the premiums for that contract that were paid by the time of that commencement of the succession;

四in the case where, at the time of the commencement of the succession, there is a contract for periodic payments (excluding a life insurance contract) for which a periodic payment event has not yet occurred, for which the decedent bears all or part of the contributions or premiums, and of which a person other than the decedent is the contracting party, with respect to the contracting party of that contract for periodic payments, the portion of the rights relating to that contract that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;

五in the case where, under a contract for periodic payments that provides for periodic payments to a periodic payment recipient during that person's lifetime or over a certain period and, when that person dies, for periodic payments or a lump sum to be paid after the death to surviving family members or other persons, an heir or another person has become a periodic payment recipient or lump-sum recipient after the death of the decedent who was the periodic payment recipient, with respect to the person who has become that periodic payment recipient or lump-sum recipient, the portion of the rights relating to that contract for periodic payments that corresponds to the ratio of the amount of the contributions or premiums borne by the decedent to the total amount of the contributions or premiums for that contract that were paid by the time of that commencement of the succession;

六in the case where, due to the death of the decedent, an heir or another person acquires a right relating to periodic payments (including a lump sum relating thereto) that is not based on a contract (excluding a right relating to a survivor's allowance under the provisions of the Public Officers Pension Act (Act No. 48 of 1923)), with respect to the person who acquired that right relating to periodic payments, that right relating to periodic payments (excluding what falls under the payments set out in item (ii)).