Article 70-2-5Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant
第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）
The amount of gift tax for a year on property acquired by a person (limited to a person who is 18 years of age or older as of January 1 of that year) by a gift from a lineal ascendant on or after January 1, 2015 is, notwithstanding the provisions of Article 21-7 of the Inheritance Tax Act, the sum of the amounts calculated by dividing the taxable value after the deduction under the provisions of the preceding Article into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the tax rate listed in the right-hand column of that table.
| Amount of 2,000,000 yen or less | 10 percent |
| Amount exceeding 2,000,000 yen but 4,000,000 yen or less | 15 percent |
| Amount exceeding 4,000,000 yen but 6,000,000 yen or less | 20 percent |
| Amount exceeding 6,000,000 yen but 10,000,000 yen or less | 30 percent |
| Amount exceeding 10,000,000 yen but 15,000,000 yen or less | 40 percent |
| Amount exceeding 15,000,000 yen but 30,000,000 yen or less | 45 percent |
| Amount exceeding 30,000,000 yen but 45,000,000 yen or less | 50 percent |
| Amount exceeding 45,000,000 yen | 55 percent |
平成二十七年一月一日以後に直系尊属からの贈与により財産を取得した者（その年一月一日において十八歳以上の者に限る。）のその年中の当該財産に係る贈与税の額は、相続税法第二十一条の七の規定にかかわらず、前条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
| 二百万円以下の金額 | 百分の十 |
| 二百万円を超え四百万円以下の金額 | 百分の十五 |
| 四百万円を超え六百万円以下の金額 | 百分の二十 |
| 六百万円を超え千万円以下の金額 | 百分の三十 |
| 千万円を超え千五百万円以下の金額 | 百分の四十 |
| 千五百万円を超え三千万円以下の金額 | 百分の四十五 |
| 三千万円を超え四千五百万円以下の金額 | 百分の五十 |
| 四千五百万円を超える金額 | 百分の五十五 |
In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift and, during that year, becomes a lineal descendant of the person who made that gift, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a lineal descendant.
その年一月一日において十八歳以上の者が、贈与により財産を取得した場合において、その年の中途において当該贈与をした者の直系卑属となつたときは、直系卑属となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。
The amount of gift tax in the case where a person who has acquired by gift property to which the provisions of paragraph (1) apply (referred to as "special gifted property" in item (i)) acquires by gift, during that year, property to which the provisions of that paragraph do not apply (referred to as "general gift property" in item (ii)) is, notwithstanding the provisions of that paragraph and Article 21-7 of the Inheritance Tax Act, the sum of the following amounts:
the amount calculated by multiplying the amount calculated pursuant to the provisions of paragraph (1) for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of the Inheritance Tax Act by the ratio of the value of the special gifted property to the total value of the property acquired by gift during that year (limited to property included in the basis for calculating the taxable value for gift tax, and after the deduction under the provisions of that Article; referred to as the "total value of gifts" in the following item);
the amount calculated by multiplying the amount calculated pursuant to the provisions of Article 21-7 of the Inheritance Tax Act for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of that Act by the ratio of the value of the general gift property (after the deduction under the provisions of Article 21-6 of that Act) to the total value of gifts.
A person who receives the application of the provisions of paragraph (1) or the preceding paragraph must state, in the return under the provisions of Article 28 of the Inheritance Tax Act (including a return filed after the due date pertaining to that return and an amended return pertaining to those returns) or in the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes, that the person receives the application of the provisions of paragraph (1) or the preceding paragraph, and attach a written statement of the calculation under those provisions and other documents specified by Order of the Ministry of Finance. In this case, the phrase "Article 21-8" in Article 28, paragraph (1) and paragraph (2), item (i) of the Inheritance Tax Act is deemed to be replaced with "Article 21-8 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)".
第一項又は前項の規定の適用を受ける者は、相続税法第二十八条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項に規定する更正請求書に第一項又は前項の規定の適用を受ける旨を記載し、これらの規定による計算の明細書その他の財務省令で定める書類を添付しなければならない。この場合において、相続税法第二十八条第一項及び第二項第一号中「第二十一条の八」とあるのは、「第二十一条の八並びに租税特別措置法第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。
With regard to property acquired by a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act by a gift from the specified donor prescribed in that paragraph, the phrase "through Article 21-7" in Article 21-11 of that Act is deemed to be replaced with "through Article 21-7 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)".
相続税法第二十一条の九第五項に規定する相続時精算課税適用者が同項に規定する特定贈与者からの贈与により取得した財産については、同法第二十一条の十一中「第二十一条の七まで」とあるのは、「第二十一条の七まで及び租税特別措置法第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。
Beyond what is provided for in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (3) are specified by Cabinet Order.