# 相続税法 / Inheritance Tax Act — 第二十一条の五 (Article 21-5)

- 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: 第二十一条の五 (Article 21-5)（贈与税の基礎控除） — address `art-21-5`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-5
- 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.

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### 第二十一条の五（贈与税の基礎控除） — Basic Deduction for Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>art-21-5 · https://japanlaw.org/en/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5</sup>

  **第一項**  贈与税については、課税価格から六十万円を控除する。
  <sup>art-21-5/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-5/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-5/par-1</sup>
  With respect to gift tax, 600,000 yen is deducted from the taxable value.
  <sup>machine translation, not official</sup>

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 相続税法 第二十一条の七第一項（贈与税の税率） — https://japanlaw.org/en/inheritance-tax-act/art-21-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-7/par-1
- 相続税法 第二十一条の十一第一項（適用除外） — https://japanlaw.org/en/inheritance-tax-act/art-21-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11/par-1
- 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一号（贈与税の申告書） — https://japanlaw.org/en/inheritance-tax-act/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-1
- 租税特別措置法 第七十条の二の四第一項（贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/par-1
- 租税特別措置法 第七十条の二の四第二項（贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/par-2
- 租税特別措置法 第七十条の六の八第二項第三号イ（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-1
- 租税特別措置法 第七十条の七第二項第五号イ（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-1
- 租税特別措置法 第七十条の七の五第二項第八号イ（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1
- 租税特別措置法 第七十条の七の九第一項（医療法人の持分に係る経済的利益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-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- 租税特別措置法 第七十条の七の十第一項（医療法人の持分に係る経済的利益についての贈与税の税額控除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1

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## 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
- This site's parser, version 190 — 相続税法 — structure, counts, cross-references and defined terms, computed 2026-10-11