# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第七十条の二の五 (Article 70-2-5) - 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: 第七十条の二の五 (Article 70-2-5)（直系尊属から贈与を受けた場合の贈与税の税率の特例） — address `art-70-2-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-70-2-5 - 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. --- ### 第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例） — Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant caption: machine translation, not official art-70-2-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5 **第一項** 平成二十七年一月一日以後に直系尊属からの贈与により財産を取得した者（その年一月一日において十八歳以上の者に限る。）のその年中の当該財産に係る贈与税の額は、相続税法第二十一条の七の規定にかかわらず、前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 二百万円を超え四百万円以下の金額 百分の十五 四百万円を超え六百万円以下の金額 百分の二十 六百万円を超え千万円以下の金額 百分の三十 千万円を超え千五百万円以下の金額 百分の四十 千五百万円を超え三千万円以下の金額 百分の四十五 三千万円を超え四千五百万円以下の金額 百分の五十 四千五百万円を超える金額 百分の五十五 art-70-2-5/par-1 · 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 The amount of gift tax for a year on property acquired by a person (limited to a person who is 18 years of age or older as of January 1 of that year) by a gift from a lineal ascendant on or after January 1, 2015 is, notwithstanding the provisions of Article 21-7 of the Inheritance Tax Act, the sum of the amounts calculated by dividing the taxable value after the deduction under the provisions of the preceding Article into the amounts listed in the left-hand column of the following table and multiplying each of those amounts by the tax rate listed in the right-hand column of that table. Amount of 2,000,000 yen or less 10 percent Amount exceeding 2,000,000 yen but 4,000,000 yen or less 15 percent Amount exceeding 4,000,000 yen but 6,000,000 yen or less 20 percent Amount exceeding 6,000,000 yen but 10,000,000 yen or less 30 percent Amount exceeding 10,000,000 yen but 15,000,000 yen or less 40 percent Amount exceeding 15,000,000 yen but 30,000,000 yen or less 45 percent Amount exceeding 30,000,000 yen but 45,000,000 yen or less 50 percent Amount exceeding 45,000,000 yen 55 percent machine translation, not official **第二項** その年一月一日において十八歳以上の者が、贈与により財産を取得した場合において、その年の中途において当該贈与をした者の直系卑属となつたときは、直系卑属となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。 art-70-2-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-2 In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift and, during that year, becomes a lineal descendant of the person who made that gift, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a lineal descendant. machine translation, not official **第三項** 贈与により第一項の規定の適用を受ける財産（第一号において「特例贈与財産」という。）を取得した者がその年中に贈与により同項の規定の適用を受けない財産（第二号において「一般贈与財産」という。）を取得した場合における贈与税の額は、同項及び相続税法第二十一条の七の規定にかかわらず、次に掲げる金額を合計した金額とする。 art-70-2-5/par-3 · 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 The amount of gift tax in the case where a person who has acquired by gift property to which the provisions of paragraph (1) apply (referred to as "special gifted property" in item (i)) acquires by gift, during that year, property to which the provisions of that paragraph do not apply (referred to as "general gift property" in item (ii)) is, notwithstanding the provisions of that paragraph and Article 21-7 of the Inheritance Tax Act, the sum of the following amounts: machine translation, not official **一** 前条及び相続税法第二十一条の六の規定による控除後の課税価格について第一項の規定により計算した金額に特例贈与財産の価額がその年中に贈与により取得した財産の価額の合計額（贈与税の課税価格の計算の基礎に算入されるものに限り、同条の規定による控除後のものとする。次号において「合計贈与価額」という。）のうちに占める割合を乗じて計算した金額 art-70-2-5/par-3/item-1 · 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 the amount calculated by multiplying the amount calculated pursuant to the provisions of paragraph (1) for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of the Inheritance Tax Act by the ratio of the value of the special gifted property to the total value of the property acquired by gift during that year (limited to property included in the basis for calculating the taxable value for gift tax, and after the deduction under the provisions of that Article; referred to as the "total value of gifts" in the following item); machine translation, not official **二** 前条及び相続税法第二十一条の六の規定による控除後の課税価格について同法第二十一条の七の規定により計算した金額に一般贈与財産の価額（同法第二十一条の六の規定による控除後のものとする。）が合計贈与価額のうちに占める割合を乗じて計算した金額 art-70-2-5/par-3/item-2 · 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 the amount calculated by multiplying the amount calculated pursuant to the provisions of Article 21-7 of the Inheritance Tax Act for the taxable value after the deductions under the provisions of the preceding Article and Article 21-6 of that Act by the ratio of the value of the general gift property (after the deduction under the provisions of Article 21-6 of that Act) to the total value of gifts. machine translation, not official **第四項** 第一項又は前項の規定の適用を受ける者は、相続税法第二十八条の規定による申告書（当該申告書に係る期限後申告書及びこれらの申告書に係る修正申告書を含む。）又は国税通則法第二十三条第三項に規定する更正請求書に第一項又は前項の規定の適用を受ける旨を記載し、これらの規定による計算の明細書その他の財務省令で定める書類を添付しなければならない。この場合において、相続税法第二十八条第一項及び第二項第一号中「第二十一条の八」とあるのは、「第二十一条の八並びに租税特別措置法第七十条の二の五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。 art-70-2-5/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-4 A person who receives the application of the provisions of paragraph (1) or the preceding paragraph must state, in the return under the provisions of Article 28 of the Inheritance Tax Act (including a return filed after the due date pertaining to that return and an amended return pertaining to those returns) or in the written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes, that the person receives the application of the provisions of paragraph (1) or the preceding paragraph, and attach a written statement of the calculation under those provisions and other documents specified by Order of the Ministry of Finance. In this case, the phrase "Article 21-8" in Article 28, paragraph (1) and paragraph (2), item (i) of the Inheritance Tax Act is deemed to be replaced with "Article 21-8 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)". machine translation, not official **第五項** 相続税法第二十一条の九第五項に規定する相続時精算課税適用者が同項に規定する特定贈与者からの贈与により取得した財産については、同法第二十一条の十一中「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五（直系尊属から贈与を受けた場合の贈与税の税率の特例）」とする。 art-70-2-5/par-5 · 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 With regard to property acquired by a person electing settlement taxation at inheritance prescribed in Article 21-9, paragraph (5) of the Inheritance Tax Act by a gift from the specified donor prescribed in that paragraph, the phrase "through Article 21-7" in Article 21-11 of that Act is deemed to be replaced with "through Article 21-7 and Article 70-2-5 of the Act on Special Measures Concerning Taxation (Special Provisions on Gift Tax Rates Where a Gift Is Received from a Lineal Ascendant)". machine translation, not official **第六項** 第二項及び前二項に定めるもののほか、第一項又は第三項の規定の適用に関し必要な事項は、政令で定める。 art-70-2-5/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-6 Beyond what is provided for in paragraph (2) and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1) or paragraph (3) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-70-2-5/par-1: 相続税法第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection - art-70-2-5/par-1: 前条 → 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-70-2-5/par-2: 前項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — 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 - art-70-2-5/par-3: 相続税法第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection - art-70-2-5/par-3: 第一項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — 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 - art-70-2-5/par-3: 第二号 → 租税特別措置法 第七十条の二の五第三項第二号 (Article 70-2-5, paragraph (3), item (ii)), art-70-2-5/par-3/item-2 — 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 - art-70-2-5/par-3: 第一号 → 租税特別措置法 第七十条の二の五第三項第一号 (Article 70-2-5, paragraph (3), item (i)), art-70-2-5/par-3/item-1 — 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 - art-70-2-5/par-3/item-1: 相続税法第二十一条の六 → e-Gov law 325AC0000000073, 第二十一条の六 (Article 21-6), art-21-6 — not held in this collection - art-70-2-5/par-3/item-1: 前条 → 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-70-2-5/par-3/item-1: 第一項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — 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 - art-70-2-5/par-3/item-1: 次号 → 租税特別措置法 第七十条の二の五第三項第二号 (Article 70-2-5, paragraph (3), item (ii)), art-70-2-5/par-3/item-2 — 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 - art-70-2-5/par-3/item-2: 相続税法第二十一条の六 → e-Gov law 325AC0000000073, 第二十一条の六 (Article 21-6), art-21-6 — not held in this collection - art-70-2-5/par-3/item-2: 同法第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection - art-70-2-5/par-3/item-2: 前条 → 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-70-2-5/par-4: 相続税法第二十八条 → e-Gov law 325AC0000000073, 第二十八条 (Article 28), art-28 — not held in this collection - art-70-2-5/par-4: 相続税法第二十八条第一項 → e-Gov law 325AC0000000073, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection - art-70-2-5/par-4: 第二項第一号 → e-Gov law 325AC0000000073, 第二十八条第二項第一号 (Article 28, paragraph (2), item (i)), art-28/par-2/item-1 — not held in this collection - art-70-2-5/par-4: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3 - art-70-2-5/par-4: 租税特別措置法第七十条の二の五 → 租税特別措置法 第七十条の二の五 (Article 70-2-5), art-70-2-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5 - art-70-2-5/par-4: 前項 → 租税特別措置法 第七十条の二の五第三項 (Article 70-2-5, paragraph (3)), art-70-2-5/par-3 — 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 - art-70-2-5/par-4: 第一項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — 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 - art-70-2-5/par-5: 相続税法第二十一条の九第五項 → e-Gov law 325AC0000000073, 第二十一条の九第五項 (Article 21-9, paragraph (5)), art-21-9/par-5 — not held in this collection - art-70-2-5/par-5: 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-70-2-5/par-5: 租税特別措置法第七十条の二の五 → 租税特別措置法 第七十条の二の五 (Article 70-2-5), art-70-2-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5 · https://japanlaw.org/l/332AC0000000026/art-70-2-5 - art-70-2-5/par-6: 前二項 → 租税特別措置法 第七十条の二の五第四項 (Article 70-2-5, paragraph (4)), art-70-2-5/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-4 - art-70-2-5/par-6: 第三項 → 租税特別措置法 第七十条の二の五第三項 (Article 70-2-5, paragraph (3)), art-70-2-5/par-3 — 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 - art-70-2-5/par-6: 第二項 → 租税特別措置法 第七十条の二の五第二項 (Article 70-2-5, paragraph (2)), art-70-2-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-2 - art-70-2-5/par-6: 前二項 → 租税特別措置法 第七十条の二の五第五項 (Article 70-2-5, paragraph (5)), art-70-2-5/par-5 — 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 - art-70-2-5/par-6: 第一項 → 租税特別措置法 第七十条の二の五第一項 (Article 70-2-5, paragraph (1)), art-70-2-5/par-1 — 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 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 租税特別措置法 第七十条の二の二第十七項第二号（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-17/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-17/item-2 - 租税特別措置法 第七十条の二の三第十四項第二号（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-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-14/item-2 - 租税特別措置法 第七十条の二の五第二項（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-2 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-2 - 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四項（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-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-4 - 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 第七十条の二の五第六項（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-6 · https://japanlaw.org/l/332AC0000000026/art-70-2-5/par-6 - 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 - 租税特別措置法 附則第七十九条第六項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4311-6/art-79/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4311-6/art-79/par-6 - 租税特別措置法 附則第五十一条第二項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5051-3/art-51/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5051-3/art-51/par-2 --- ## 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-20261007T211206-179, 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