# 相続税法 / Inheritance Tax Act — 第二十一条の十 (Article 21-10) - Law: 相続税法 (Inheritance Tax Act), 昭和二十五年法律第七十三号 - English title "Inheritance Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十一条の十 (Article 21-10)（相続時精算課税に係る贈与税の課税価格） — address `art-21-10` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十一条の十（相続時精算課税に係る贈与税の課税価格） — Taxable Value for Gift Tax Relating to Settlement Taxation at Inheritance caption: machine translation, not official art-21-10 · https://japanlaw.org/en/inheritance-tax-act/art-21-10 · https://japanlaw.org/l/325AC0000000073/art-21-10 **第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、特定贈与者ごとにその年中において贈与により取得した財産の価額を合計し、それぞれの合計額をもつて、贈与税の課税価格とする。 art-21-10/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-10/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-10/par-1 For property acquired by a person electing settlement taxation at inheritance by gift from a specified donor, the value of the property acquired by gift during that year is totaled for each specified donor, and each total amount is the taxable value for gift tax. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 相続税法 第二十一条の十五第一項 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1 - 租税特別措置法 第六十九条の七第一項（特定土地等及び特定株式等に係る贈与税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-7/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 相続税法 — the text in force from 2026-04-01 (https://laws.e-gov.go.jp/law/325AC0000000073/20260401_506AC0000000008), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 相続税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/449), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T165043-007, translated 2026-10-12 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11