# 相続税法 / Inheritance Tax Act — 第二十一条の十一の二 (Article 21-11-2) - 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: 第二十一条の十一の二 (Article 21-11-2)（相続時精算課税に係る贈与税の基礎控除） — address `art-21-11-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-11-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-11-2 - 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. --- ### 第二十一条の十一の二（相続時精算課税に係る贈与税の基礎控除） — Basic Deduction for Gift Tax Relating to Settlement Taxation at Inheritance caption: machine translation, not official art-21-11-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-11-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2 **第一項** 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については、贈与税の課税価格から六十万円を控除する。 art-21-11-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1 For 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, 600,000 yen is deducted from the taxable value for gift tax. machine translation, not official **第二項** 前項の相続時精算課税適用者に係る特定贈与者が二人以上ある場合における各特定贈与者から贈与により取得した財産に係る課税価格から控除する金額の計算については、政令で定める。 art-21-11-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-2 Where there are two or more specified donors for a person electing settlement taxation at inheritance referred to in the preceding paragraph, the calculation of the amount to be deducted from the taxable value relating to property acquired by gift from each specified donor is prescribed by Cabinet Order. machine translation, not official --- ## Cites - art-21-11-2/par-2: 前項 → 相続税法 第二十一条の十一の二第一項 (Article 21-11-2, paragraph (1)), art-21-11-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-1 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 相続税法 第二十一条の十一の二第二項（相続時精算課税に係る贈与税の基礎控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-11-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-11-2/par-2 - 相続税法 第二十一条の十二第一項（相続時精算課税に係る贈与税の特別控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1 - 相続税法 第二十一条の十二第一項第二号（相続時精算課税に係る贈与税の特別控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-2 - 相続税法 第二十一条の十三第一項（相続時精算課税に係る贈与税の税率） — https://japanlaw.org/en/inheritance-tax-act/art-21-13/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-13/par-1 - 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 - 相続税法 第二十一条の十五第二項 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-2 - 相続税法 第二十一条の十六第二項 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-2 - 相続税法 第二十一条の十六第三項第二号 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-3/item-2 - 相続税法 第二十八条第一項（贈与税の申告書） — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1 - 相続税法 第二十八条第二項第二号（贈与税の申告書） — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-2 - 相続税法 第四十九条第一項第二号（相続時精算課税等に係る贈与税の申告内容の開示等） — https://japanlaw.org/en/inheritance-tax-act/art-49/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-49/par-1/item-2 - 相続税法 附則第十九条第四項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-4 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-4 - 相続税法 附則第十九条第十一項（相続税法の一部改正に伴う経過措置） — https://japanlaw.org/en/inheritance-tax-act/suppl-5051-3/art-19/par-11 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-11 - 租税特別措置法 第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1 - 租税特別措置法 第七十条の三の二第一項（相続時精算課税に係る贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1 - 租税特別措置法 第七十条の三の二第二項（相続時精算課税に係る贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-2 - 租税特別措置法 第七十条の六の八第二項第三号ロ（個人の事業用資産についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-6-8/par-2/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-2 - 租税特別措置法 第七十条の七第二項第五号ロ（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-2 - 租税特別措置法 第七十条の七の五第二項第八号ロ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-2 --- ## 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