Article 70-2-3Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant
第七十条の二の三（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税）
In the case where, during the period from April 1, 2015 to March 31, 2027, an individual (limited to a person who is 18 years of age or older and less than 50 years of age on the day on which the individual concludes a contract for management of marriage and child-rearing funds) has acquired a beneficial interest in a trust (referred to as a "beneficial interest in a trust" in this paragraph, paragraph (4) and paragraph (17), item (iii)) under a contract for management of marriage and child-rearing funds between a lineal ascendant of that individual and a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act, and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions that engages, pursuant to that Act, in the trust business prescribed in that paragraph; referred to as the "trustee" in the following paragraph and paragraph (12)), in the case where the individual has deposited money acquired by a written gift from that lineal ascendant, under a contract for management of marriage and child-rearing funds, as deposits or savings at a business office, office or any other place equivalent thereto located in the area where this Act is in force (referred to as a "business office or similar place" hereinafter in this Article, except in paragraph (9)) of a bank, etc. (meaning a bank or any other financial institution specified by Cabinet Order as a financial institution that accepts deposits or savings; the same applies in the following paragraph and paragraph (4)), or in the case where the individual has purchased securities, under a contract for management of marriage and child-rearing funds, at a business office or similar place of a financial instruments business operator prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person that engages in type I financial instruments business prescribed in Article 28, paragraph (1) of that Act; the same applies in the following paragraph and paragraph (4)) with money acquired by a written gift from that lineal ascendant or anything specified by Cabinet Order as being similar thereto (referred to as "monies, etc." hereinafter in this Article), the value of the part corresponding to the amount up to 10,000,000 yen (or, in the case where there is an amount that has already not been included in the taxable value for gift tax by the application of the provisions of this paragraph, the balance remaining after deducting the amount not so included) out of the value of that beneficial interest in a trust, money or monies, etc. is not included in the taxable value for gift tax; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that individual for the year preceding the year that includes the day on which the individual acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
平成二十七年四月一日から令和九年三月三十一日までの間に、個人（結婚・子育て資金管理契約を締結する日において十八歳以上五十歳未満の者に限る。）が、その直系尊属と信託会社（信託業法第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。次項及び第十二項において「受託者」という。）との間の結婚・子育て資金管理契約に基づき信託の受益権（以下この項、第四項及び第十七項第三号において「信託受益権」という。）を取得した場合、その直系尊属からの書面による贈与により取得した金銭を結婚・子育て資金管理契約に基づき銀行等（銀行その他の預金又は貯金の受入れを行う金融機関として政令で定める金融機関をいう。次項及び第四項において同じ。）の営業所、事務所その他これらに準ずるものでこの法律の施行地にあるもの（第九項を除き、以下この条において「営業所等」という。）において預金若しくは貯金として預入をした場合又は結婚・子育て資金管理契約に基づきその直系尊属からの書面による贈与により取得した金銭若しくはこれに類するものとして政令で定めるもの（以下この条において「金銭等」という。）で金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項及び第四項において同じ。）の営業所等において有価証券を購入した場合には、当該信託受益権、金銭又は金銭等の価額のうち千万円までの金額（既にこの項の規定の適用を受けて贈与税の課税価格に算入しなかつた金額がある場合には、当該算入しなかつた金額を控除した残額）に相当する部分の価額については、贈与税の課税価格に算入しない。ただし、当該個人の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
marriage and child-rearing funds: the following money:
結婚・子育て資金 次に掲げる金銭をいう。
money to be appropriated to expenses specified by Cabinet Order that are paid in connection with the marriage of an individual who receives the application of the provisions of the main clause of the preceding paragraph (referred to as a "donee" hereinafter in this Article);
前項本文の規定の適用を受ける個人（以下この条において「受贈者」という。）の結婚に際して支出する費用で政令で定めるものに充てる金銭
money to be appropriated to expenses specified by Cabinet Order that are required for pregnancy, childbirth or child-rearing of the donee (including the spouse of that donee).
受贈者（当該受贈者の配偶者を含む。）の妊娠、出産又は育児に要する費用で政令で定めるものに充てる金銭
contract for management of marriage and child-rearing funds: a contract the purpose of which is the management of marriage and child-rearing funds and that is any of the following:
結婚・子育て資金管理契約 結婚・子育て資金を管理することを目的とする契約であつて次に掲げるものをいう。
the principal purpose of the trust is the management of marriage and child-rearing funds;
信託の主たる目的は、結婚・子育て資金の管理とされていること。
the assets that the trustee accepts as trust property are limited to monies, etc.;
the trust makes that donee the beneficiary of the entire benefit of the trust;
当該受贈者を信託の利益の全部についての受益者とするものであること。
any other matters specified by Cabinet Order;
その他政令で定める事項
a contract concerning ordinary deposits or any other deposits or savings specified by Order of the Ministry of Finance between the donee and a bank, etc. that stipulates the following matters:
in the case where deposits or savings are withdrawn to be appropriated to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the bank, etc.;
any other matters specified by Cabinet Order;
その他政令で定める事項
a contract concerning the custody of securities between the donee and a financial instruments business operator that stipulates the following matters:
受贈者と金融商品取引業者との間の有価証券の保管の委託に係る契約で次に掲げる事項が定められているもの
in the case where the donee receives the delivery of money by reason of the transfer or redemption of securities or any other reason in order to appropriate it to the payment of marriage and child-rearing funds, that donee is to submit the receipts, etc. prescribed in paragraph (9) to the financial instruments business operator;
any other matters specified by Cabinet Order.
その他政令で定める事項
tax exemption return for marriage and child-rearing funds: a return stating that the donee seeks the application of the provisions of the main clause of the preceding paragraph, the name and domicile or residence of the donee, and other matters specified by Order of the Ministry of Finance;
tax-exempt contribution amount: the total of the amounts stated in the tax exemption return for marriage and child-rearing funds or in the statement of additional tax-exempt marriage and child-rearing funds prescribed in the main clause of paragraph (4) as being subject to the application of the provisions of the main clause of the preceding paragraph;
非課税拠出額 結婚・子育て資金非課税申告書又は第四項本文に規定する追加結婚・子育て資金非課税申告書に前項本文の規定の適用を受けるものとして記載された金額を合計した金額をいう。
amount spent on marriage and child-rearing funds: the total of the amounts for which the fact of payment of marriage and child-rearing funds has been confirmed and recorded at the business office or similar place of the handling financial institution (meaning a trustee that has concluded a contract for management of marriage and child-rearing funds with a lineal ascendant of the donee, or a bank, etc. or financial instruments business operator that has concluded a contract for management of marriage and child-rearing funds with the donee; the same applies hereinafter in this Article, except in paragraph (9)) pursuant to the provisions of paragraph (10).
The provisions of the main clause of paragraph (1) apply only in the case where the donee who seeks the application of the provisions of the main clause of that paragraph has submitted a tax exemption return for marriage and child-rearing funds to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution stated in that tax exemption return for marriage and child-rearing funds, by the day on which the trust is created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased.
In the case where a donee has already submitted a tax exemption return for marriage and child-rearing funds (limited to the case where the amount stated in that tax exemption return for marriage and child-rearing funds is less than 10,000,000 yen), when, under the contract for management of marriage and child-rearing funds pertaining to that tax exemption return for marriage and child-rearing funds, that donee has newly acquired a beneficial interest in a trust by an act of a lineal ascendant of that donee, has deposited money acquired by a written gift from that lineal ascendant as deposits or savings at a business office or similar place of a bank, etc., or has purchased securities at a business office or similar place of a financial instruments business operator with monies, etc. acquired by a written gift from that lineal ascendant, that donee may receive the application of the provisions of the main clause of paragraph (1) only in the case where that donee has submitted a return stating that the donee seeks the application of the provisions of the main clause of paragraph (1) with regard to the value of that beneficial interest in a trust, money or monies, etc. and other matters specified by Order of the Ministry of Finance (referred to as a "statement of additional tax-exempt marriage and child-rearing funds" in the following paragraph through paragraph (7)) to the district director with jurisdiction over the place for tax payment of that donee, via the business office or similar place of the handling financial institution to which that tax exemption return for marriage and child-rearing funds was submitted, by the day on which the trust is newly created, the day on which the deposits or savings are deposited, or the day on which the securities are purchased; provided, however, that this does not apply in the case where the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of that donee for the year preceding the year that includes the day on which that donee acquired that beneficial interest in a trust, money or monies, etc. exceeds 10,000,000 yen.
受贈者が既に結婚・子育て資金非課税申告書を提出している場合（当該結婚・子育て資金非課税申告書に記載された金額が千万円に満たない場合に限る。）において、当該結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約に基づき、当該受贈者が新たにその直系尊属の行為により信託受益権を取得したとき、その直系尊属からの書面による贈与により取得した金銭を銀行等の営業所等において預金若しくは貯金として預入をしたとき、又はその直系尊属からの書面による贈与により取得した金銭等で金融商品取引業者の営業所等において有価証券を購入したときは、当該受贈者は、当該信託受益権、金銭又は金銭等の価額について第一項本文の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書（次項から第七項までにおいて「追加結婚・子育て資金非課税申告書」という。）を当該結婚・子育て資金非課税申告書を提出した取扱金融機関の営業所等を経由し、新たに信託がされる日、預金若しくは貯金の預入をする日又は有価証券を購入する日までに、当該受贈者の納税地の所轄税務署長に提出した場合に限り、第一項本文の規定の適用を受けることができる。ただし、当該受贈者の当該信託受益権、金銭又は金銭等を取得した日の属する年の前年分の所得税に係る所得税法第二条第一項第三十号の合計所得金額が千万円を超える場合は、この限りでない。
In the cases referred to in the preceding two paragraphs, when the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted at the business office or similar place of the handling financial institution prescribed in those provisions, those returns are deemed to have been submitted to the district director prescribed in those provisions on the day on which they were accepted.
前二項の場合において、第三項の結婚・子育て資金非課税申告書又は前項の追加結婚・子育て資金非課税申告書がこれらの規定に規定する取扱金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
A tax exemption return for marriage and child-rearing funds may not be submitted in the case where the donee has already submitted a tax exemption return for marriage and child-rearing funds (excluding the case where the contract for management of marriage and child-rearing funds pertaining to the tax exemption return for marriage and child-rearing funds already submitted has terminated because it has fallen under the grounds listed in paragraph (13), item (iii)), and, in the case where the amount stated in a tax exemption return for marriage and child-rearing funds as being subject to the application of the provisions of the main clause of paragraph (1) exceeds 10,000,000 yen, or in the case where the total of the amounts stated as being subject to the application of the provisions of the main clause of that paragraph in the tax exemption return for marriage and child-rearing funds and statements of additional tax-exempt marriage and child-rearing funds already accepted with regard to the contract for management of marriage and child-rearing funds pertaining to a statement of additional tax-exempt marriage and child-rearing funds exceeds 10,000,000 yen, the business office or similar place of the handling financial institution may not accept those returns.
結婚・子育て資金非課税申告書は、受贈者が既に結婚・子育て資金非課税申告書を提出している場合（既に提出した結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約が第十三項第三号に掲げる事由に該当したことにより終了している場合を除く。）には提出することができないものとし、結婚・子育て資金非課税申告書に第一項本文の規定の適用を受けるものとして記載された金額が千万円を超えるものである場合又は追加結婚・子育て資金非課税申告書に係る結婚・子育て資金管理契約について既に受理された結婚・子育て資金非課税申告書及び追加結婚・子育て資金非課税申告書に同項本文の規定の適用を受けるものとして記載された金額を合計した金額が千万円を超えるものである場合には、取扱金融機関の営業所等は、これらの申告書を受理することができない。
A donee who intends to submit a tax exemption return for marriage and child-rearing funds or a statement of additional tax-exempt marriage and child-rearing funds pursuant to the provisions of paragraph (3) or paragraph (4) may, in lieu of submitting those returns, provide the matters to be stated in those returns to the business office or similar place of the handling financial institution prescribed in those provisions by electronic or magnetic means. In this case, that donee is deemed to have submitted those returns to the business office or similar place of that handling financial institution.
第三項又は第四項の規定により結婚・子育て資金非課税申告書又は追加結婚・子育て資金非課税申告書を提出しようとする受贈者は、これらの申告書の提出に代えて、これらの規定に規定する取扱金融機関の営業所等に対し、これらの申告書に記載すべき事項を電磁的方法により提供することができる。この場合において、当該受贈者は、これらの申告書を当該取扱金融機関の営業所等に提出したものとみなす。
With regard to the application of the provisions of paragraph (5) in the case where the provisions of the preceding paragraph apply, the phrase "the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph has been accepted" in that paragraph is deemed to be replaced with "the matters to be stated in the tax exemption return for marriage and child-rearing funds referred to in paragraph (3) or the matters to be stated in the statement of additional tax-exempt marriage and child-rearing funds referred to in the preceding paragraph have been provided", and the phrase "they were accepted" with "they were provided".
A donee who receives the application of the provisions of the main clause of paragraph (1) must submit, by the day specified in the following items for the category of cases listed in each of those items selected pursuant to the provisions of Cabinet Order, receipts or any other documents pertaining to money appropriated to the payment of marriage and child-rearing funds that certify the fact of that payment (excluding those pertaining to living expenses or education expenses to which property acquired by a gift to which the provisions of Article 21-3, paragraph (1), item (ii) of the Inheritance Tax Act have been applied was appropriated, and the receipts, etc. prescribed in paragraph (9) of the preceding Article pertaining to money appropriated to the payment of education funds prescribed in paragraph (2), item (i) of that Article that have been submitted or provided, pursuant to the provisions of paragraph (9) of that Article, to the business office or similar place prescribed in the main clause of paragraph (1) of that Article of the handling financial institution prescribed in paragraph (2), item (v) of that Article (including receipts or any other documents pertaining to a payment stated or recorded in the documents specified by Order of the Ministry of Finance prescribed in paragraph (9) of that Article that certify the fact of that payment); referred to as "receipts, etc." hereinafter in this Article) to the business office or similar place prescribed in the main clause of paragraph (1) of the handling financial institution prescribed in paragraph (2), item (v):
第一項本文の規定の適用を受ける受贈者は、政令で定めるところにより選択した次の各号に掲げる場合の区分に応じ当該各号に定める日までに、結婚・子育て資金の支払に充てた金銭に係る領収書その他の書類でその支払の事実を証するもの（相続税法第二十一条の三第一項第二号の規定の適用を受けた贈与により取得した財産が充てられた生活費又は教育費に係るもの及び前条第二項第一号に規定する教育資金の支払に充てた金銭に係る同条第九項に規定する領収書等であつて同項の規定により同条第二項第五号に規定する取扱金融機関の同条第一項本文に規定する営業所等に提出又は提供をしたもの（同条第九項に規定する財務省令で定める書類に記載又は記録がされた支払に係る領収書その他の書類でその支払の事実を証するものを含む。）を除く。以下この条において「領収書等」という。）を、第二項第五号に規定する取扱金融機関の第一項本文に規定する営業所等に提出しなければならない。
in the case where the donee receives withdrawals exclusively by the method of withdrawing an amount equivalent to the money appropriated to the payment of marriage and child-rearing funds: the day on which one year has elapsed from the date of payment stated in those receipts, etc.;
in cases other than the case listed in the preceding item: March 15 of the year following the year that includes the date of payment stated in those receipts, etc.
The business office or similar place of the handling financial institution must confirm, by the receipts, etc. submitted by the donee pursuant to the provisions of the preceding paragraph, that the money withdrawn has been appropriated to the payment of marriage and child-rearing funds, make a record of the amount and date of the payment stated in those receipts, etc., and retain those receipts, etc. and that record (including the record under the provisions of paragraph (12), item (iii)) by the method specified by Order of the Ministry of Finance during the period from the day on which it received those receipts, etc. until the day on which six years have elapsed after March 15 of the year following the year that includes the day on which the contract for management of marriage and child-rearing funds pertaining to that donee terminated.
In the case listed in paragraph (9), item (ii), when the total amount of money withdrawn during the year falls below the total of the amounts confirmed to have been appropriated to the payment of marriage and child-rearing funds by the receipts, etc. submitted as having been appropriated to the payment of marriage and child-rearing funds during that year (limited to receipts, etc. by which it can be confirmed, from the date of payment stated in those receipts, etc. or other records, that they were appropriated to the payment of marriage and child-rearing funds during that year), the amount recorded by the business office or similar place of the handling financial institution pursuant to the provisions of the preceding paragraph is limited to the total amount of that money withdrawn.
In the case where a donor (meaning a lineal ascendant of a donee who has created a trust with that donee as the beneficiary under a contract for management of marriage and child-rearing funds with a trustee, or a lineal ascendant of a donee who has made a written gift to that donee of monies, etc. for making deposits or savings or purchasing securities under a contract for management of marriage and child-rearing funds; the same applies hereinafter in this paragraph and in paragraph (17), item (iii)) dies during the period from the day on which the donor created a trust under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of paragraph (1) apply, the day on which the donor made a written gift of money for making deposits or savings under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, or the day on which the donor made a written gift of monies, etc. for purchasing securities under the contract for management of marriage and child-rearing funds to which the provisions of the main clause of that paragraph apply, until the day of termination of that contract for management of marriage and child-rearing funds, the following provisions apply:
贈与者（受託者との間の結婚・子育て資金管理契約に基づき受贈者を受益者とする信託をした当該受贈者の直系尊属又は受贈者に対し結婚・子育て資金管理契約に基づき預金若しくは貯金の預入若しくは有価証券の購入をするための金銭等の書面による贈与をした当該受贈者の直系尊属をいう。以下この項及び第十七項第三号において同じ。）が第一項本文の規定の適用に係る結婚・子育て資金管理契約に基づき信託をした日、同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき預金若しくは貯金をするための金銭の書面による贈与をした日又は同項本文の規定の適用に係る結婚・子育て資金管理契約に基づき有価証券の購入をするための金銭等の書面による贈与をした日からこれらの結婚・子育て資金管理契約の終了の日までの間に、当該贈与者が死亡した場合には、次に定めるところによる。
the donee pertaining to that donor must, when the donee has learned of the fact that the donor has died, promptly notify the business office or similar place of the handling financial institution that the donor has died;
with regard to the donee pertaining to that donor, the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax apply by deeming the amount specified by Cabinet Order as the balance remaining after deducting the amount spent on marriage and child-rearing funds (in the case where a correction has been made pursuant to the provisions of paragraph (18), the amount after that correction, and, for the marriage and child-rearing funds listed in paragraph (2), item (i), (a), limited to 3,000,000 yen; the same applies in paragraphs (14) and (15)) from the tax-exempt contribution amount as of the day on which that donor died (referred to as the "remaining managed balance" hereinafter in this paragraph and in paragraph (14)) to have been acquired from that donor by inheritance (or, in the case where that donee is a person other than an heir of that donor, by bequest; the same applies in the following item and in paragraph (14));
the business office or similar place of the handling financial institution must record the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of the preceding item and the day on which that donor died;
with regard to the application of the provisions of Article 19 of the Inheritance Tax Act to a donee who has not acquired any property other than the remaining managed balance from that donor by inheritance or bequest, the term "bequest" in paragraph (1) of that Article is deemed to be replaced with "bequest (excluding inheritance or bequest deemed pursuant to the provisions of Article 70-2-3, paragraph (12), item (ii) of the Act on Special Measures Concerning Taxation (Tax Exemption for Gift Tax Where a Lump-Sum Gift of Marriage and Child-Rearing Funds Is Received from a Lineal Ascendant))".
当該贈与者から相続又は遺贈により管理残額以外の財産を取得しなかつた受贈者に係る相続税法第十九条の規定の適用については、同条第一項中「遺贈」とあるのは、「遺贈（租税特別措置法第七十条の二の三第十二項第二号（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税）の規定によりみなされる相続又は遺贈を除く。）」とする。
A contract for management of marriage and child-rearing funds is to terminate on whichever is the earliest of the days specified in the following items in accordance with the categories of grounds listed in those items:
結婚・子育て資金管理契約は、次の各号に掲げる事由の区分に応じ当該各号に定める日のいずれか早い日に終了するものとする。
the donee has reached 50 years of age: the day on which that donee reached 50 years of age;
受贈者が五十歳に達したこと 当該受贈者が五十歳に達した日
in the case where the value of the trust property pertaining to the contract for management of marriage and child-rearing funds has become zero, the amount of deposits or savings pertaining to the contract for management of marriage and child-rearing funds has become zero, or the value of securities held in custody under the contract for management of marriage and child-rearing funds has become zero, an agreement to terminate that contract for management of marriage and child-rearing funds has been reached between the donee and the handling financial institution: the day on which that contract for management of marriage and child-rearing funds terminates based on that agreement.
結婚・子育て資金管理契約に係る信託財産の価額が零となつた場合、結婚・子育て資金管理契約に係る預金若しくは貯金の額が零となつた場合又は結婚・子育て資金管理契約に基づき保管されている有価証券の価額が零となつた場合において受贈者と取扱金融機関との間でこれらの結婚・子育て資金管理契約を終了させる合意があつたこと 当該結婚・子育て資金管理契約が当該合意に基づき終了する日
In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in item (i) or item (iii) of the preceding paragraph, if there is a balance remaining after deducting the amount spent on marriage and child-rearing funds (including the remaining managed balance deemed to have been acquired by inheritance pursuant to the provisions of paragraph (12), item (ii); the same applies in the following paragraph) from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds, the following provisions apply:
前項第一号又は第三号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合において、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額（第十二項第二号の規定により相続により取得したものとみなされた管理残額を含む。次項において同じ。）を控除した残額があるときは、次に定めるところによる。
that balance is included in the taxable value for gift tax, for the year that includes the day specified in item (i) or item (iii) of the preceding paragraph, of the donee pertaining to that contract for management of marriage and child-rearing funds;
当該残額については、当該結婚・子育て資金管理契約に係る受贈者の前項第一号又は第三号に定める日の属する年の贈与税の課税価格に算入する。
with regard to the application of the provisions of Article 70-2-5, that balance is deemed to be general gift property prescribed in paragraph (3) of that Article.
In the case where a contract for management of marriage and child-rearing funds has terminated because it has fallen under the grounds listed in paragraph (13), item (ii), the balance remaining after deducting the amount spent on marriage and child-rearing funds from the tax-exempt contribution amount pertaining to that contract for management of marriage and child-rearing funds is not included in the taxable value for gift tax.
第十三項第二号に掲げる事由に該当したことにより結婚・子育て資金管理契約が終了した場合には、当該結婚・子育て資金管理契約に係る非課税拠出額から結婚・子育て資金支出額を控除した残額については、贈与税の課税価格に算入しない。
When a contract for management of marriage and child-rearing funds has terminated, the head of the business office or similar place of the handling financial institution must submit a report stating the name and domicile or residence of the donee pertaining to that contract for management of marriage and child-rearing funds and other matters specified by Order of the Ministry of Finance (referred to as a "report on the termination of a contract for management of marriage and child-rearing funds" in paragraphs (20) and (21)) to the district director with jurisdiction over the place for tax payment of that donee by the last day of the second month following the month that includes the day on which that contract for management of marriage and child-rearing funds terminated (or, in the case where that contract for management of marriage and child-rearing funds terminated because it fell under the grounds listed in paragraph (13), item (ii), the day on which the head of the business office or similar place of the handling financial institution learned of those grounds).
When the district director has learned of any of the following facts, the district director is to notify the head of the business office or similar place of the handling financial institution of that fact and other matters specified by Order of the Ministry of Finance:
money withdrawn by the donee from the business office or similar place of the handling financial institution to be appropriated to the payment of marriage and child-rearing funds has not been appropriated to the payment of marriage and child-rearing funds;
tax exemption returns for marriage and child-rearing funds pertaining to that donee have been submitted to the business offices or similar places of two or more handling financial institutions, or the tax-exempt contribution amount pertaining to that donee exceeds 10,000,000 yen;
当該受贈者に係る結婚・子育て資金非課税申告書が二以上の取扱金融機関の営業所等に提出されていること又は当該受贈者に係る非課税拠出額が千万円を超えること。
the total income amount prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act for income tax of the donee for the year preceding the year that includes the day on which the donee acquired from the donor the beneficial interest in a trust, money or monies, etc. to which the provisions of the main clause of paragraph (1) apply exceeds 10,000,000 yen.
When the head of the business office or similar place of the handling financial institution has received a notice from the district director under the provisions of the preceding paragraph (limited to one pertaining to the fact listed in item (i) of that paragraph), the head must correct the record referred to in paragraph (10) based on that notice.
Beyond what is provided for in paragraphs (3) through (11), paragraph (13) and the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1), (12), (14) and (15) are specified by Cabinet Order.
When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may ask questions of a person who is obligated to submit that report on the termination of a contract for management of marriage and child-rearing funds, inspect that person's books and documents or other articles concerning contracts for management of marriage and child-rearing funds, or request the presentation or submission of those articles (including copies thereof).
国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該結婚・子育て資金管理契約の終了に関する調書を提出する義務がある者に質問し、その者の結婚・子育て資金管理契約に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
When it is necessary for an investigation concerning the submission of a report on the termination of a contract for management of marriage and child-rearing funds, the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may retain articles submitted in the course of that investigation.
国税庁、国税局又は税務署の当該職員は、結婚・子育て資金管理契約の終了に関する調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
When the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office ask questions, conduct an inspection, or make a request for presentation or submission pursuant to the provisions of paragraph (20), they must carry an identification card and present it if requested by a person concerned.
国税庁、国税局又は税務署の当該職員は、第二十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
The authority of the relevant officials under the provisions of paragraphs (20) and (21) must not be construed as being granted for the purpose of criminal investigation.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (21) are specified by Cabinet Order.