# 相続税法 / Inheritance Tax Act — 第二十一条の七 (Article 21-7)
- 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: 第二十一条の七 (Article 21-7)（贈与税の税率） — address `art-21-7`
- Text in force since: 2026-04-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/inheritance-tax-act/art-21-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000073/art-21-7
- 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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### 第二十一条の七（贈与税の税率） — Rates of Gift Tax
caption: machine translation, not official
art-21-7 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7 · https://japanlaw.org/l/325AC0000000073/art-21-7
**第一項** 贈与税の額は、前二条の規定による控除後の課税価格を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
二百万円以下の金額 百分の十
二百万円を超え三百万円以下の金額 百分の十五
三百万円を超え四百万円以下の金額 百分の二十
四百万円を超え六百万円以下の金額 百分の三十
六百万円を超え千万円以下の金額 百分の四十
千万円を超え千五百万円以下の金額 百分の四十五
千五百万円を超え三千万円以下の金額 百分の五十
三千万円を超える金額 百分の五十五
art-21-7/par-1 · https://japanlaw.org/ja/inheritance-tax-act/art-21-7/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-7/par-1
The amount of gift tax is the total of the amounts calculated by dividing the taxable value after the deductions under the provisions of the preceding two Articles into the amounts set forth in the left-hand column of the following table and multiplying each of those amounts by the tax rate set forth in the right-hand column of that table.
An amount of 2,000,000 yen or less 10 percent
An amount exceeding 2,000,000 yen and 3,000,000 yen or less 15 percent
An amount exceeding 3,000,000 yen and 4,000,000 yen or less 20 percent
An amount exceeding 4,000,000 yen and 6,000,000 yen or less 30 percent
An amount exceeding 6,000,000 yen and 10,000,000 yen or less 40 percent
An amount exceeding 10,000,000 yen and 15,000,000 yen or less 45 percent
An amount exceeding 15,000,000 yen and 30,000,000 yen or less 50 percent
An amount exceeding 30,000,000 yen 55 percent
machine translation, not official
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## Cites
- art-21-7/par-1: 前二条 → 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-21-7/par-1: 前二条 → 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
## Cited by
14 provisions cite this one. No official source publishes this direction.
- 相続税法 第二十一条の八第一項（在外財産に対する贈与税額の控除） — https://japanlaw.org/ja/inheritance-tax-act/art-21-8/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-8/par-1
- 相続税法 第二十一条の十一第一項（適用除外） — https://japanlaw.org/ja/inheritance-tax-act/art-21-11/par-1 · https://japanlaw.org/l/325AC0000000073/art-21-11/par-1
- 相続税法 第二十八条第一項（贈与税の申告書） — https://japanlaw.org/ja/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/ja/inheritance-tax-act/art-28/par-2/item-1 · https://japanlaw.org/l/325AC0000000073/art-28/par-2/item-1
- 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一項（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-1
- 租税特別措置法 第七十条の二の五第三項（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-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3
- 租税特別措置法 第七十条の二の五第三項第二号（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-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-2
- 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
- 租税特別措置法 第七十条の六の八第二項第三号イ（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/ja/special-taxation-measures-act/art-70-6-8/par-2/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-6-8/par-2/item-3/sub-1
- 租税特別措置法 第七十条の七第二項第五号イ（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/ja/special-taxation-measures-act/art-70-7/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-1
- 租税特別措置法 第七十条の七の五第二項第八号イ（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/ja/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1
- 租税特別措置法 第七十条の七の九第一項（医療法人の持分に係る経済的利益についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-9/par-1
- 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/ja/special-taxation-measures-act/art-70-7-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-10/par-1
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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