# 相続税法 / Inheritance Tax Act — 第二十一条の十二 (Article 21-12) - 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: 第二十一条の十二 (Article 21-12)（相続時精算課税に係る贈与税の特別控除） — address `art-21-12` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-12 - 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. --- ### 第二十一条の十二（相続時精算課税に係る贈与税の特別控除） — Special Deduction for Gift Tax Relating to Settlement Taxation at Inheritance caption: machine translation, not official art-21-12 · https://japanlaw.org/en/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12 **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、特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格からそれぞれ次に掲げる金額のうちいずれか低い金額を控除する。 art-21-12/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/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, the lower of the following amounts is deducted, for each specified donor, from the taxable value for gift tax after the deduction under the provisions of paragraph (1) of the preceding Article: machine translation, not official **一** 二千五百万円（既にこの条の規定の適用を受けて控除した金額がある場合には、その金額の合計額を控除した残額） art-21-12/par-1/item-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-1 25,000,000 yen (if there is an amount already deducted by application of the provisions of this Article, the balance after deducting the total of that amount); machine translation, not official **二** 特定贈与者ごとの前条第一項の規定による控除後の贈与税の課税価格 art-21-12/par-1/item-2 · 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 the taxable value for gift tax, for each specified donor, after the deduction under the provisions of paragraph (1) of the preceding Article. machine translation, not official **第二項** 前項の規定は、期限内申告書に同項の規定により控除を受ける金額、既に同項の規定の適用を受けて控除した金額がある場合の控除した金額その他財務省令で定める事項の記載がある場合に限り、適用する。 art-21-12/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2 The provisions of the preceding paragraph apply only where the return filed by the due date states the amount to be deducted under the provisions of that paragraph, the amount deducted if there is an amount already deducted by application of the provisions of that paragraph, and other matters specified by Ministry of Finance Order. machine translation, not official **第三項** 税務署長は、第一項の財産について前項の記載がない期限内申告書の提出があつた場合において、その記載がなかつたことについてやむを得ない事情があると認めるときは、その記載をした書類の提出があつた場合に限り、第一項の規定を適用することができる。 art-21-12/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-3 If a return filed by the due date that lacks the statement referred to in the preceding paragraph for the property referred to in paragraph (1) has been submitted, and the district director finds that there are unavoidable circumstances for the absence of that statement, the district director may apply the provisions of paragraph (1) only where a document containing that statement has been submitted. machine translation, not official --- ## Cites - art-21-12/par-1: 前条第一項 → 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 - art-21-12/par-1/item-1: この条 → 相続税法 第二十一条の十二 (Article 21-12), art-21-12 — https://japanlaw.org/en/inheritance-tax-act/art-21-12 · https://japanlaw.org/l/325AC0000000073/art-21-12 - art-21-12/par-1/item-2: 前条第一項 → 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 - art-21-12/par-2: 前項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1 - art-21-12/par-3: 第一項 → 相続税法 第二十一条の十二第一項 (Article 21-12, paragraph (1)), art-21-12/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1 - art-21-12/par-3: 前項 → 相続税法 第二十一条の十二第二項 (Article 21-12, paragraph (2)), art-21-12/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 国税通則法 第二条第一項第六号ハ（３）（定義） — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-6/sub-3/sub2-3 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-6/sub-3/sub2-3 - 相続税法 第二十一条の十二第一項第一号（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-1 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-1/item-1 - 相続税法 第二十一条の十二第二項（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-2 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-2 - 相続税法 第二十一条の十二第三項（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-3 · https://japanlaw.org/l/325AC0000000073/art-21-12/par-3 - 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 附則第十九条第五項（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-5 · https://japanlaw.org/l/325AC0000000073/suppl-5051-3/art-19/par-5 - 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