# 相続税法 / Inheritance Tax Act — 第二十一条の十一 (Article 21-11) - 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: 第二十一条の十一 (Article 21-11)（適用除外） — address `art-21-11` - Text in force since: 2026-04-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-21-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-11 - 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. --- ### 第二十一条の十一（適用除外） — Exclusion from Application caption: machine translation, not official art-21-11 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11 · https://japanlaw.org/l/325AC0000000073/art-21-11 **第一項** 相続時精算課税適用者が特定贈与者からの贈与により取得した財産については、第二十一条の五から第二十一条の七までの規定は、適用しない。 art-21-11/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11/par-1 The provisions of Article 21-5 through Article 21-7 do not apply to property acquired by a person electing settlement taxation at inheritance by gift from a specified donor. machine translation, not official --- ## Cites - art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の五 (Article 21-5), art-21-5 — https://japanlaw.org/ja/inheritance-tax-act/art-21-5 · https://japanlaw.org/l/325AC0000000073/art-21-5 - art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の六 (Article 21-6), art-21-6 — https://japanlaw.org/ja/inheritance-tax-act/art-21-6 · https://japanlaw.org/l/325AC0000000073/art-21-6 - art-21-11/par-1: 第二十一条の五から第二十一条の七まで → 相続税法 第二十一条の七 (Article 21-7), art-21-7 — https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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/ja/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 第七十条の二の五第五項（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/ja/special-taxation-measures-act/art-70-2-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-5 --- ## 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-20261011T165043-007, 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