# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の四 (Article 70-2-4) - 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: 第七十条の二の四 (Article 70-2-4)（贈与税の基礎控除の特例） — address `art-70-2-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-4 - 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. --- ### 第七十条の二の四（贈与税の基礎控除の特例） — Special Provisions on Basic Exemption for Gift Tax caption: machine translation, not official art-70-2-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-4 **第一項** 平成十三年一月一日以後に贈与により財産を取得した者に係る贈与税については、相続税法第二十一条の五の規定にかかわらず、課税価格から百十万円を控除する。この場合において、同法第二十一条の十一の規定の適用については、同条中「第二十一条の七まで」とあるのは、「第二十一条の七まで及び租税特別措置法第七十条の二の四（贈与税の基礎控除の特例）」とする。 art-70-2-4/par-1 · 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 With regard to gift tax on a person who has acquired property by gift on or after January 1, 2001, notwithstanding the provisions of Article 21-5 of the Inheritance Tax Act, 1,100,000 yen is deducted from the taxable value. In this case, with regard to the application of the provisions of Article 21-11 of that Act, the phrase "through Article 21-7" in that Article is deemed to be replaced with "through Article 21-7 and Article 70-2-4 of the Act on Special Measures Concerning Taxation (Special Provisions on Basic Exemption for Gift Tax)". machine translation, not official **第二項** 前項の規定により控除された額は、相続税法その他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五の規定により控除されたものとみなす。 art-70-2-4/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/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 21-5 of the Inheritance Tax Act with regard to the application of the provisions of the Inheritance Tax Act and other laws and regulations concerning gift tax. machine translation, not official --- ## Cites - art-70-2-4/par-1: 相続税法第二十一条の五 → e-Gov law 325AC0000000073, 第二十一条の五 (Article 21-5), art-21-5 — not held in this collection - art-70-2-4/par-1: 同法第二十一条の十一 → e-Gov law 325AC0000000073, 第二十一条の十一 (Article 21-11), art-21-11 — not held in this collection - art-70-2-4/par-1: 租税特別措置法第七十条の二の四 → 租税特別措置法 第七十条の二の四 (Article 70-2-4), art-70-2-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-4 - art-70-2-4/par-2: 相続税法第二十一条の五 → e-Gov law 325AC0000000073, 第二十一条の五 (Article 21-5), art-21-5 — not held in this collection - art-70-2-4/par-2: 前項 → 租税特別措置法 第七十条の二の四第一項 (Article 70-2-4, paragraph (1)), art-70-2-4/par-1 — 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 ## Cited by 10 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 第七十条の二の四第二項（贈与税の基礎控除の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-4/par-2 - 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第一号（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-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-3/item-1 - 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 --- ## 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-20261007T211206-178, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-179, 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