# 相続税法 / Inheritance Tax Act — 第二条の二 (Article 2-2)

- 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: 第二条の二 (Article 2-2)（贈与税の課税財産の範囲） — address `art-2-2`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-2-2
- 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.

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### 第二条の二（贈与税の課税財産の範囲） — Scope of Property Subject to Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>art-2-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2 · https://japanlaw.org/l/325AC0000000073/art-2-2</sup>

  **第一項**  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については、その者が贈与により取得した財産の全部に対し、贈与税を課する。
  <sup>art-2-2/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-1 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-1</sup>
  With regard to a person who falls under Article 1-4, paragraph (1), item (i) or (ii), gift tax is imposed on all of the property that the person has acquired by gift.
  <sup>machine translation, not official</sup>

  **第二項**  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については、その者が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に対し、贈与税を課する。
  <sup>art-2-2/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-2-2/par-2 · https://japanlaw.org/l/325AC0000000073/art-2-2/par-2</sup>
  With regard to a person who falls under Article 1-4, paragraph (1), item (iii) or (iv), gift tax is imposed on the property located in the area where this Act is enforced that the person has acquired by gift.
  <sup>machine translation, not official</sup>

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## Cites
- art-2-2/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/ja/inheritance-tax-act/art-1-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-1
- art-2-2/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/ja/inheritance-tax-act/art-1-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-2
- art-2-2/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/ja/inheritance-tax-act/art-1-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-3
- art-2-2/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/ja/inheritance-tax-act/art-1-4/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-1-4/par-1/item-4

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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-20261011T165043-002, 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