# 相続税法 / Inheritance Tax Act — 第二十一条の三 (Article 21-3)

- 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: 第二十一条の三 (Article 21-3)（贈与税の非課税財産） — address `art-21-3`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-21-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-3
- 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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### 第二十一条の三（贈与税の非課税財産） — Non-taxable Property for Gift Tax
<sup>caption: machine translation, not official</sup>
<sup>art-21-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3 · https://japanlaw.org/l/325AC0000000073/art-21-3</sup>

  **第一項**  次に掲げる財産の価額は、贈与税の課税価格に算入しない。
  <sup>art-21-3/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1</sup>
  The value of the following property is not included in the taxable value for gift tax:
  <sup>machine translation, not official</sup>

    **一**  法人からの贈与により取得した財産及び公益信託から給付を受けた財産
    <sup>art-21-3/par-1/item-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-1</sup>
    property acquired by gift from a corporation and property received as benefits from a public interest trust;
    <sup>machine translation, not official</sup>

    **二**  扶養義務者相互間において生活費又は教育費に充てるためにした贈与により取得した財産のうち通常必要と認められるもの
    <sup>art-21-3/par-1/item-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-2</sup>
    property acquired by gift made between persons under a duty of support for the purpose of covering living expenses or educational expenses, to the extent recognized as normally necessary;
    <sup>machine translation, not official</sup>

    **三**  宗教、慈善、学術その他公益を目的とする事業を行う者で政令で定めるものが贈与により取得した財産で当該公益を目的とする事業の用に供することが確実なもの（次号に掲げるものを除く。）
    <sup>art-21-3/par-1/item-3 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3</sup>
    property acquired by gift by a person who conducts a business for religious, charitable, academic or other public interest purposes and is specified by Cabinet Order, where it is certain that the property will be used for that business for a public interest purpose (excluding property listed in the following item);
    <sup>machine translation, not official</sup>

    **四**  公益信託の受託者が贈与により取得した財産（その信託財産として取得したものに限る。）
    <sup>art-21-3/par-1/item-4 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4</sup>
    property acquired by gift by the trustee of a public interest trust (limited to property acquired as its trust property);
    <sup>machine translation, not official</sup>

    **五**  条例の規定により地方公共団体が精神又は身体に障害のある者に関して実施する共済制度で政令で定めるものに基づいて支給される給付金を受ける権利
    <sup>art-21-3/par-1/item-5 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-5</sup>
    the right to receive benefits paid under a mutual aid system, specified by Cabinet Order, that a local government implements pursuant to the provisions of a Prefectural or Municipal Ordinance for persons with mental or physical disabilities;
    <sup>machine translation, not official</sup>

    **六**  公職選挙法（昭和二十五年法律第百号）の適用を受ける選挙における公職の候補者が選挙運動に関し贈与により取得した金銭、物品その他の財産上の利益で同法第百八十九条（選挙運動に関する収入及び支出の報告書の提出）の規定による報告がなされたもの
    <sup>art-21-3/par-1/item-6 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-6</sup>
    money, goods and other economic benefits acquired by gift in connection with an election campaign by a candidate for public office in an election subject to the Public Offices Election Act (Act No. 100 of 1950), for which a report has been made pursuant to Article 189 (Submission of Reports on Revenue and Expenditure Relating to Election Campaigns) of that Act.
    <sup>machine translation, not official</sup>

  **第二項**  第十二条第二項の規定は、前項第三号に掲げる財産について準用する。この場合において、同条第二項中「同項」とあるのは「第二十一条の三第一項」と、「相続税」とあるのは「贈与税」と読み替えるものとする。
  <sup>art-21-3/par-2 · https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-2</sup>
  The provisions of Article 12, paragraph (2) apply mutatis mutandis to the property listed in item (iii) of the preceding paragraph. In this case, the phrase "that paragraph" in Article 12, paragraph (2) is deemed to be replaced with "Article 21-3, paragraph (1)", and the phrase "inheritance tax" with "gift tax".
  <sup>machine translation, not official</sup>

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## Cites
- art-21-3/par-1/item-3: 次号 → 相続税法 第二十一条の三第一項第四号 (Article 21-3, paragraph (1), item (iv)), art-21-3/par-1/item-4 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-4
- art-21-3/par-1/item-6: 同法第百八十九条 → e-Gov law 325AC1000000100, 第百八十九条 (Article 189), art-189 — not held in this collection
- art-21-3/par-2: 第十二条第二項 → 相続税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-2 · https://japanlaw.org/l/325AC0000000073/art-12/par-2
- art-21-3/par-2: 前項第三号 → 相続税法 第二十一条の三第一項第三号 (Article 21-3, paragraph (1), item (iii)), art-21-3/par-1/item-3 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
- art-21-3/par-2: 第二十一条の三第一項 → 相続税法 第二十一条の三第一項 (Article 21-3, paragraph (1)), art-21-3/par-1 — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 所得税法 第九条第一項第十七号（非課税所得） — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-17
- 相続税法 第十二条第一項第四号（相続税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-12/par-1/item-4 · https://japanlaw.org/l/325AC0000000073/art-12/par-1/item-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/ja/inheritance-tax-act/art-19/par-1 · https://japanlaw.org/l/325AC0000000073/art-19/par-1
- 相続税法 第二十一条の三第一項第三号（贈与税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-1/item-3
- 相続税法 第二十一条の三第二項（贈与税の非課税財産） — https://japanlaw.org/ja/inheritance-tax-act/art-21-3/par-2 · https://japanlaw.org/l/325AC0000000073/art-21-3/par-2
- 相続税法 第二十一条の十五第一項 — https://japanlaw.org/ja/inheritance-tax-act/art-21-15/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-15/par-1
- 相続税法 第六十五条第一項（特別の法人から受ける利益に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000073/art-65/par-1
- 相続税法 第六十五条第二項（特別の法人から受ける利益に対する課税） — https://japanlaw.org/ja/inheritance-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000073/art-65/par-2
- 租税特別措置法 第七十条の二の二第九項（直系尊属から教育資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-9
- 租税特別措置法 第七十条の二の三第九項（直系尊属から結婚・子育て資金の一括贈与を受けた場合の贈与税の非課税） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-9

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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-20261011T165043-006, 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