# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の三の二 (Article 70-3-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - 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: 第七十条の三の二 (Article 70-3-2)（相続時精算課税に係る贈与税の基礎控除の特例） — address `art-70-3-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-3-2 - 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. --- ### 第七十条の三の二（相続時精算課税に係る贈与税の基礎控除の特例） — Special Provisions on Basic Exemption for Gift Tax Pertaining to Settlement Taxation at Inheritance caption: machine translation, not official art-70-3-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2 **第一項** 令和六年一月一日以後に相続税法第二十一条の九第五項に規定する相続時精算課税適用者（第三項において「相続時精算課税適用者」という。）がその年中において同条第五項に規定する特定贈与者（第三項において「特定贈与者」という。）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、同法第二十一条の十一の二第一項の規定にかかわらず、贈与税の課税価格から百十万円を控除する。 art-70-3-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1 With regard to gift tax for a year on property that a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act (referred to as a "person electing settlement taxation at inheritance" in paragraph (3)) has acquired during that year, on or after January 1, 2024, by gift from the specified donor prescribed in paragraph (5) of that Article (referred to as the "specified donor" in paragraph (3)), notwithstanding the provisions of Article 21-11-2, paragraph (1) of that Act, 1,100,000 yen is deducted from the taxable value for gift tax. machine translation, not official **第二項** 前項の規定により控除された金額は、相続税法その他相続税又は贈与税に関する法令の規定の適用については、相続税法第二十一条の十一の二第一項の規定により控除されたものとみなす。 art-70-3-2/par-2 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-2 The amount deducted pursuant to the provisions of the preceding paragraph is deemed to have been deducted pursuant to the provisions of Article 21-11-2, paragraph (1) of the Inheritance Tax Act with regard to the application of the provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax. machine translation, not official **第三項** 第一項の相続時精算課税適用者に係る特定贈与者が二人以上ある場合における各特定贈与者から贈与により取得した財産に係る課税価格から控除する金額の計算については、政令で定める。 art-70-3-2/par-3 · https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-3 The calculation of the amount to be deducted from the taxable value pertaining to property acquired by gift from each specified donor in the case where there are two or more specified donors pertaining to the person electing settlement taxation at inheritance referred to in paragraph (1) is specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-3-2/par-1: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection - art-70-3-2/par-1: 同法第二十一条の十一の二第一項 → e-Gov law 325AC0000000073, 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 — not held in this collection - art-70-3-2/par-1: 第三項 → 租税特別措置法 第七十条の三の二第三項 (Article 70-3-2, paragraph (3)), art-70-3-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-3 - art-70-3-2/par-2: 相続税法第二十一条の十一の二第一項 → e-Gov law 325AC0000000073, 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 — not held in this collection - art-70-3-2/par-2: 前項 → 租税特別措置法 第七十条の三の二第一項 (Article 70-3-2, paragraph (1)), art-70-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1 - art-70-3-2/par-3: 第一項 → 租税特別措置法 第七十条の三の二第一項 (Article 70-3-2, paragraph (1)), art-70-3-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第六十九条の五第一項（特定計画山林についての相続税の課税価格の計算の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-69-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-69-5/par-1 - 租税特別措置法 第七十条の三の二第一項（相続時精算課税に係る贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-1 - 租税特別措置法 第七十条の三の二第二項（相続時精算課税に係る贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-2 - 租税特別措置法 第七十条の三の二第三項（相続時精算課税に係る贈与税の基礎控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-3-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-70-3-2/par-3 - 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 - 租税特別措置法 附則第五十一条第四項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-5051-3/art-51/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-181, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07