# 相続税法 / Inheritance Tax Act — 第二十一条の六 (Article 21-6) - 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: 第二十一条の六 (Article 21-6)（贈与税の配偶者控除） — address `art-21-6` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-6 - 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. --- ### 第二十一条の六（贈与税の配偶者控除） — Spousal Deduction for Gift Tax caption: machine translation, not official art-21-6 · https://japanlaw.org/en/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6 **第一項** その年において贈与によりその者との婚姻期間が二十年以上である配偶者から専ら居住の用に供する土地若しくは土地の上に存する権利若しくは家屋でこの法律の施行地にあるもの（以下この条において「居住用不動産」という。）又は金銭を取得した者（その年の前年以前のいずれかの年において贈与により当該配偶者から取得した財産に係る贈与税につきこの条の規定の適用を受けた者を除く。）が、当該取得の日の属する年の翌年三月十五日までに当該居住用不動産をその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合又は同日までに当該金銭をもつて居住用不動産を取得して、これをその者の居住の用に供し、かつ、その後引き続き居住の用に供する見込みである場合においては、その年分の贈与税については、課税価格から二千万円（当該贈与により取得した居住用不動産の価額に相当する金額と当該贈与により取得した金銭のうち居住用不動産の取得に充てられた部分の金額との合計額が二千万円に満たない場合には、当該合計額）を控除する。 art-21-6/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1 In the case where a person who, in a given year, has acquired by gift from a spouse with whom that person's marriage period is 20 years or more land, a right existing on land, or a building, used exclusively for residential purposes and located in the area where this Act is enforced (hereinafter in this Article referred to as "residential real property"), or money (excluding a person who has received the application of this Article with respect to gift tax on property acquired by gift from that spouse in any year on or before the year preceding that year) uses that residential real property as that person's residence by March 15 of the year following the year in which the date of that acquisition falls and is expected to continue to use it as a residence thereafter, or acquires residential real property with that money by that date, uses it as that person's residence, and is expected to continue to use it as a residence thereafter, 20,000,000 yen (or, if the total of the amount equivalent to the value of the residential real property acquired by that gift and the amount of the portion of the money acquired by that gift that was applied to the acquisition of residential real property is less than 20,000,000 yen, that total amount) is deducted from the taxable value with respect to the gift tax for that year. machine translation, not official **第二項** 前項の規定は、第二十八条第一項に規定する申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項（更正の請求）に規定する更正請求書に、前項の規定により控除を受ける金額その他その控除に関する事項及びその控除を受けようとする年の前年以前の各年分の贈与税につき同項の規定の適用を受けていない旨を記載した書類その他の財務省令で定める書類の添付がある場合に限り、適用する。 art-21-6/par-2 · https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2 The provisions of the preceding paragraph apply only where there is attached, to the return prescribed in Article 28, paragraph (1) (including a return filed after the deadline relating to that return and amended returns relating to these returns) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes, a document stating the amount to be deducted pursuant to the provisions of the preceding paragraph and other matters concerning that deduction and stating that the provisions of that paragraph have not been applied to gift tax for each year on or before the year preceding the year in which the person wishes to receive the deduction, and other documents specified by Ministry of Finance Order. machine translation, not official **第三項** 税務署長は、前項の財務省令で定める書類の添付がない同項の申告書又は更正請求書の提出があつた場合においても、その添付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、当該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-21-6/par-3 · https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3 Even in the case where a return or written request for reassessment under the preceding paragraph has been filed without attachment of the documents specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there were unavoidable circumstances for their not having been attached, the district director may apply the provisions of paragraph (1) only in the case where those documents have been submitted. machine translation, not official **第四項** 前二項に定めるもののほか、贈与をした者が第一項に規定する婚姻期間が二十年以上である配偶者に該当するか否かの判定その他同項の規定の適用に関し必要な事項は、政令で定める。 art-21-6/par-4 · https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-4 In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions of paragraph (1), such as the determination of whether a person who made a gift falls under a spouse with whom the marriage period prescribed in that paragraph is 20 years or more, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-21-6/par-1: この条 → 相続税法 第二十一条の六 (Article 21-6), art-21-6 — https://japanlaw.org/en/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6 - art-21-6/par-2: 前項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1 - art-21-6/par-2: 第二十八条第一項 → 相続税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-1 - art-21-6/par-2: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - art-21-6/par-3: 前項 → 相続税法 第二十一条の六第二項 (Article 21-6, paragraph (2)), art-21-6/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2 - art-21-6/par-3: 第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1 - art-21-6/par-4: 前二項 → 相続税法 第二十一条の六第二項 (Article 21-6, paragraph (2)), art-21-6/par-2 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2 - art-21-6/par-4: 前二項 → 相続税法 第二十一条の六第三項 (Article 21-6, paragraph (3)), art-21-6/par-3 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3 - art-21-6/par-4: 第一項 → 相続税法 第二十一条の六第一項 (Article 21-6, paragraph (1)), art-21-6/par-1 — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 相続税法 第十九条第二項（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-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2 - 相続税法 第十九条第二項第一号（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-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-1 - 相続税法 第十九条第二項第二号（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-2/item-2 · https://japanlaw.org/l/325AC0000000073/art-19/par-2/item-2 - 相続税法 第二十一条の六第一項（贈与税の配偶者控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-1 - 相続税法 第二十一条の六第二項（贈与税の配偶者控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-2 - 相続税法 第二十一条の六第三項（贈与税の配偶者控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-3 - 相続税法 第二十一条の六第四項（贈与税の配偶者控除） — https://japanlaw.org/en/inheritance-tax-act/art-21-6/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-6/par-4 - 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 - 租税特別措置法 第七十条の二の五第三項第一号（直系尊属から贈与を受けた場合の贈与税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-1 - 租税特別措置法 第七十条の二の五第三項第二号（直系尊属から贈与を受けた場合の贈与税の税率の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-2-5/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-2 - 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 --- ## 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