# 相続税法 / Inheritance Tax Act — 第二十一条の八 (Article 21-8) - 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: 第二十一条の八 (Article 21-8)（在外財産に対する贈与税額の控除） — address `art-21-8` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/en/inheritance-tax-act/art-21-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-8 - 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. --- ### 第二十一条の八（在外財産に対する贈与税額の控除） — Deduction of the Amount of Gift Tax on Property Located Abroad caption: machine translation, not official art-21-8 · https://japanlaw.org/en/inheritance-tax-act/art-21-8 · https://japanlaw.org/l/325AC0000000073/art-21-8 **第一項** 贈与によりこの法律の施行地外にある財産を取得した場合において、当該財産についてその地の法令により贈与税に相当する税が課せられたときは、当該財産を取得した者については、前条又は第二十一条の十三の規定により計算した金額からその課せられた税額に相当する金額を控除した残額をもつて、その納付すべき贈与税額とする。ただし、その控除すべき金額が、その者についてこれらの規定により計算した金額に当該財産の価額が当該財産を取得した日の属する年分の贈与税の課税価格に算入された財産の価額のうちに占める割合を乗じて計算した金額を超える場合においては、その超える部分の金額については、当該控除をしない。 art-21-8/par-1 · https://japanlaw.org/en/inheritance-tax-act/art-21-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-8/par-1 When a person has acquired by gift property located outside the area where this Act is enforced, if tax equivalent to gift tax has been imposed on that property under the laws and regulations of that place, the amount of gift tax to be paid by the person who acquired that property is the balance obtained by deducting an amount equivalent to the amount of tax so imposed from the amount calculated pursuant to the provisions of the preceding Article or Article 21-13; provided, however, that if the amount to be deducted exceeds the amount obtained by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the value of the property included in the taxable value for gift tax for the year in which the date on which that property was acquired falls, that deduction is not made for the portion exceeding that amount. machine translation, not official --- ## Cites - art-21-8/par-1: 前条 → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/en/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7 - art-21-8/par-1: 第二十一条の十三 → 相続税法 第二十一条の十三 (Article 21-13), art-21-13 — https://japanlaw.org/en/inheritance-tax-act/art-21-13 · https://japanlaw.org/l/325AC0000000073/art-21-13 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 国税通則法 第六十五条第三項第二号ニ（過少申告加算税） — https://japanlaw.org/en/national-tax-general-rules-act/art-65/par-3/item-2/sub-4 · https://japanlaw.org/l/337AC0000000066/art-65/par-3/item-2/sub-4 - 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 第二十一条の十五第三項 — https://japanlaw.org/en/inheritance-tax-act/art-21-15/par-3 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-3 - 相続税法 第二十一条の十六第四項 — https://japanlaw.org/en/inheritance-tax-act/art-21-16/par-4 · https://japanlaw.org/l/325AC0000000073/art-21-16/par-4 - 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 - 相続税法 第三十三条の二第一項（相続時精算課税に係る贈与税額の還付） — https://japanlaw.org/en/inheritance-tax-act/art-33-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-33-2/par-1 - 租税特別措置法 第七十条の二の五第四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-4 - 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 - 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