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。
Article 21-14Amount of Inheritance Tax Relating to Settlement Taxation at Inheritance
第二十一条の十四（相続時精算課税に係る相続税額）
With regard to the application of the provisions of Article 15 to the calculation of inheritance tax for a person who has acquired property by inheritance or bequest from a specified donor and for a person electing settlement taxation at inheritance relating to that specified donor, the phrase "(in the case where Article 19" in paragraph (1) of that Article is deemed to be replaced with "(in the case where Article 19, Article 21-15 or Article 21-16", and the phrase "that Article" with "those Articles".
第二十一条の十五
For a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor, the taxable value for inheritance tax is the value obtained by adding, to the taxable value for inheritance tax, the balance remaining after making the deduction under the provisions of Article 21-11-2, paragraph (1) from the value of property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) (limited to that which is included, pursuant to the provisions of Article 21-2, paragraphs (1) through (3), Article 21-3, Article 21-4 and Article 21-10, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls).
特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者については、当該特定贈与者からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるもの（第二十一条の二第一項から第三項まで、第二十一条の三、第二十一条の四及び第二十一条の十の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるものに限る。）の価額から第二十一条の十一の二第一項の規定による控除をした残額を相続税の課税価格に加算した価額をもつて、相続税の課税価格とする。
With regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 20 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor and for other persons, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "property acquired by inheritance or bequest" in paragraph (4) of that Article with "property acquired by inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", the phrase "property acquired for those reasons" in Article 20, item (i) with "property acquired for those reasons (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))", and the phrase "the value of property" in item (ii) of that Article with "the value of property (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))".
特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者及び他の者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第二十条の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、第二十条第一号中「事由により取得した財産」とあるのは「事由により取得した財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、同条第二号中「財産の価額」とあるのは「財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）の価額」とする。
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
第二十一条の十六
For a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from a specified donor, the provisions of Section 1 apply by deeming property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) to have been acquired from that specified donor by inheritance (by bequest if that person electing settlement taxation at inheritance is a person other than an heir of that specified donor).
特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者については、当該特定贈与者からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを当該特定贈与者から相続（当該相続時精算課税適用者が当該特定贈与者の相続人以外の者である場合には、遺贈）により取得したものとみなして第一節の規定を適用する。
In the case referred to in the preceding paragraph, with regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 19-4 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has not acquired property by inheritance or bequest from the specified donor and for a person who has acquired property by inheritance or bequest from that specified donor, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3); the same applies in paragraph (4))", the phrase "that property" with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that property" in paragraph (4) of that Article with "that property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", and the phrase "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv)" in Article 19-4, paragraph (1) with "persons who fall under the provisions of Article 1-3, paragraph (1), items (ii) through (iv) and persons who fall under the provisions of item (v) of that paragraph (limited to persons who did not have a domicile in the area where this Act is enforced at the time of the commencement of the succession of the decedent relating to that inheritance)".
前項の場合において、特定贈与者から相続又は遺贈により財産を取得しなかつた相続時精算課税適用者及び当該特定贈与者から相続又は遺贈により財産を取得した者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第十九条の四の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。第四項において同じ。）」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後の当該財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、第十九条の四第一項中「該当する者」とあるのは「該当する者及び同項第五号の規定に該当する者（当該相続に係る被相続人の相続開始の時においてこの法律の施行地に住所を有しない者に限る。）」とする。
With regard to the application of the provisions of Section 1 to property deemed, pursuant to the provisions of paragraph (1), to have been acquired from the specified donor by inheritance or bequest, the following apply:
the value of that property is the value at the time of the gift referred to in paragraph (1);
当該財産の価額は、第一項の贈与の時における価額とする。
the remainder obtained by deducting from the value of that property the amount deducted pursuant to the provisions of Article 21-11-2, paragraph (1) is included in the taxable value for inheritance tax referred to in Article 11-2.
当該財産の価額から第二十一条の十一の二第一項の規定による控除をした残額を第十一条の二の相続税の課税価格に算入する。
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax).
第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）に相当する金額を控除した金額をもつて、その納付すべき相続税額とする。
第二十一条の十七（相続時精算課税に係る相続税の納付義務の承継等）
If a person electing settlement taxation at inheritance for a specified donor dies on or before the death of that specified donor, the heirs of that person electing settlement taxation at inheritance (including universal legatees; the same applies hereinafter in this Article and the following Article) succeed to the rights or obligations relating to tax payment accompanying the application of the provisions of this Section that that person electing settlement taxation at inheritance had. However, if that specified donor is among those heirs, that specified donor does not succeed to those rights or obligations relating to tax payment.
特定贈与者の死亡以前に当該特定贈与者に係る相続時精算課税適用者が死亡した場合には、当該相続時精算課税適用者の相続人（包括受遺者を含む。以下この条及び次条において同じ。）は、当該相続時精算課税適用者が有していたこの節の規定の適用を受けていたことに伴う納税に係る権利又は義務を承継する。ただし、当該相続人のうちに当該特定贈与者がある場合には、当該特定贈与者は、当該納税に係る権利又は義務については、これを承継しない。
In the case referred to in the main clause of the preceding paragraph, if an heir of a person electing settlement taxation at inheritance has made a qualified acceptance, that heir succeeds to the rights or obligations relating to tax payment referred to in that paragraph only to the extent of the property acquired by inheritance (including property acquired by bequest or gift from that person electing settlement taxation at inheritance).
前項本文の場合において、相続時精算課税適用者の相続人が限定承認をしたときは、当該相続人は、相続により取得した財産（当該相続時精算課税適用者からの遺贈又は贈与により取得した財産を含む。）の限度においてのみ同項の納税に係る権利又は義務を承継する。
The provisions of Article 5, paragraphs (2) and (3) (Succession to the Obligation to Pay National Tax through Inheritance) of the Act on General Rules for National Taxes apply mutatis mutandis to the rights or obligations relating to tax payment referred to in paragraph (1) that the heirs of a person electing settlement taxation at inheritance come to have pursuant to the provisions of this Article.
国税通則法第五条第二項及び第三項（相続による国税の納付義務の承継）の規定は、この条の規定により相続時精算課税適用者の相続人が有することとなる第一項の納税に係る権利又は義務について、準用する。
The provisions of the preceding three paragraphs apply mutatis mutandis where a person who has succeeded to the rights or obligations referred to in paragraph (1) dies.
第二十一条の十八
In the case where a person who has acquired property by gift (hereinafter in this Article referred to as the "decedent") is able to receive the application of Article 21-9, paragraph (1), if that decedent dies without filing the written notification referred to in paragraph (2) of that Article before the deadline for filing it under that paragraph, the heirs of that decedent (excluding the person who made that gift; the same applies hereinafter in this Article) may, within 10 months from the day following the day on which they learned of the commencement of the succession (or, if an heir comes to have neither domicile nor residence in the area where this Act is enforced within that period without having filed a notification of a tax agent under Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, until the day on which the heir comes to have neither domicile nor residence), jointly file that written notification with the competent district director with jurisdiction over the place for tax payment of that decedent, as specified by Cabinet Order.
贈与により財産を取得した者（以下この条において「被相続人」という。）が第二十一条の九第一項の規定の適用を受けることができる場合に、当該被相続人が同条第二項の規定による同項の届出書の提出期限前に当該届出書を提出しないで死亡したときは、当該被相続人の相続人（当該贈与をした者を除く。以下この条において同じ。）は、その相続の開始があつたことを知つた日の翌日から十月以内（相続人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで当該期間内にこの法律の施行地に住所及び居所を有しないこととなるときは、当該住所及び居所を有しないこととなる日まで）に、政令で定めるところにより、当該届出書を当該被相続人の納税地の所轄税務署長に共同して提出することができる。
An heir who has filed the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of the preceding paragraph succeeds to the rights or obligations relating to tax payment accompanying the application of paragraph (1) of that Article that the decedent would have had. In this case, the provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis.
If an heir of a decedent who is able to file the written notification referred to in Article 21-9, paragraph (2) pursuant to the provisions of paragraph (1) dies without filing that written notification, the provisions of the preceding two paragraphs apply mutatis mutandis.
第一項の規定により第二十一条の九第二項の届出書を提出することができる被相続人の相続人が当該届出書を提出しないで死亡した場合には、前二項の規定を準用する。