# 相続税法 / Inheritance Tax Act — 第二十一条の二 (Article 21-2) - 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: 第二十一条の二 (Article 21-2)（贈与税の課税価格） — address `art-21-2` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-2 - 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. --- ### 第二十一条の二（贈与税の課税価格） — Taxable Value for Gift Tax caption: machine translation, not official art-21-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-2 · https://japanlaw.org/l/325AC0000000073/art-21-2 **第一項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号又は第二号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産の価額の合計額をもつて、贈与税の課税価格とする。 art-21-2/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1 In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year is the taxable value for gift tax. machine translation, not official **第二項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第三号又は第四号の規定に該当する者である場合においては、その者については、その年中において贈与により取得した財産でこの法律の施行地にあるものの価額の合計額をもつて、贈与税の課税価格とする。 art-21-2/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2 In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year that is located in the area where this Act is enforced is the taxable value for gift tax. machine translation, not official **第三項** 贈与により財産を取得した者がその年中における贈与による財産の取得について第一条の四第一項第一号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者又は同項第二号の規定に該当し、かつ、同項第三号若しくは第四号の規定に該当する者である場合においては、その者については、その者がこの法律の施行地に住所を有していた期間内に贈与により取得した財産で政令で定めるものの価額及びこの法律の施行地に住所を有していなかつた期間内に贈与により取得した財産で政令で定めるものの価額の合計額をもつて、贈与税の課税価格とする。 art-21-2/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3 In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1), item (i) and also falls under item (iii) or (iv) of that paragraph, or a person who falls under item (ii) of that paragraph and also falls under item (iii) or (iv) of that paragraph, for that person, the total of the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person had a domicile in the area where this Act is enforced and the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person did not have a domicile in the area where this Act is enforced is the taxable value for gift tax. machine translation, not official **第四項** 相続又は遺贈により財産を取得した者が相続開始の年において当該相続に係る被相続人から受けた贈与により取得した財産の価額で第十九条の規定により相続税の課税価格に加算されるものは、前三項の規定にかかわらず、贈与税の課税価格に算入しない。 art-21-2/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4 The value of property acquired by gift from the decedent relating to a succession, by a person who has acquired property by inheritance or bequest, in the year of the commencement of the succession, that is added to the taxable value for inheritance tax pursuant to the provisions of Article 19, is not included in the taxable value for gift tax, notwithstanding the provisions of the preceding three paragraphs. machine translation, not official --- ## Cites - art-21-2/par-1: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1 - art-21-2/par-1: 第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2 - art-21-2/par-2: 第一条の四第一項第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3 - art-21-2/par-2: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4 - art-21-2/par-3: 第一条の四第一項第一号 → 相続税法 第一条の四第一項第一号 (Article 1-4, paragraph (1), item (i)), art-1-4/par-1/item-1 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1 - art-21-2/par-3: 同項第三号 → 相続税法 第一条の四第一項第三号 (Article 1-4, paragraph (1), item (iii)), art-1-4/par-1/item-3 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3 - art-21-2/par-3: 第四号 → 相続税法 第一条の四第一項第四号 (Article 1-4, paragraph (1), item (iv)), art-1-4/par-1/item-4 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4 - art-21-2/par-3: 同項第二号 → 相続税法 第一条の四第一項第二号 (Article 1-4, paragraph (1), item (ii)), art-1-4/par-1/item-2 — https://japanlaw.org/en/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2 - art-21-2/par-4: 第十九条 → 相続税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/inheritance-tax-act/art-19 · https://japanlaw.org/l/325AC0000000073/art-19 - art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第一項 (Article 21-2, paragraph (1)), art-21-2/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-1 - art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第二項 (Article 21-2, paragraph (2)), art-21-2/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-2 - art-21-2/par-4: 前三項 → 相続税法 第二十一条の二第三項 (Article 21-2, paragraph (3)), art-21-2/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 相続税法 第十九条第一項（相続開始前七年以内に贈与があつた場合の相続税額） — https://japanlaw.org/en/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1 - 相続税法 第二十条の二第一項（在外財産に対する相続税額の控除） — https://japanlaw.org/en/inheritance-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-20-2/par-1 - 相続税法 第二十一条の二第四項（贈与税の課税価格） — https://japanlaw.org/en/inheritance-tax-act/art-21-2/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-2/par-4 - 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 第三十二条第一項第十号（更正の請求の特則） — https://japanlaw.org/en/inheritance-tax-act/art-32/par-1/item-10 · https://japanlaw.org/l/325AC0000000073/art-32/par-1/item-10 - 相続税法 第三十五条第五項（更正及び決定の特則） — https://japanlaw.org/en/inheritance-tax-act/art-35/par-5 · https://japanlaw.org/l/325AC0000000073/art-35/par-5 - 相続税法 第五十一条第三項第一号（延滞税の特則） — https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-1 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-1 - 相続税法 第五十一条第三項第二号（延滞税の特則） — https://japanlaw.org/en/inheritance-tax-act/art-51/par-3/item-2 · https://japanlaw.org/l/325AC0000000073/art-51/par-3/item-2 - 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-20261011T165043-006, translated 2026-10-12 - claude-sonnet-5-5 — Machine translation, batch inheritance-tax-act-20261011T171218-001, translated 2026-10-11 - This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11