No. 6780
Promulgation Date 2002-12-18
Ministry of Finance and Economy
ALL
CHAPTER Ⅰ GENERAL PROVISIONS
Article 1 (Inheritance Tax Taxables)
Article 2 (Gift Tax Taxables)
Article 3 (Liability for Inheritance Tax Payment)
Article 4 (Gift Tax Liability)
Article 5 (Location of Inherited Property, etc.)
Article 6 (Taxation Jurisdiction)
CHAPTER Ⅱ ASSESSMENT STANDARD AND CALCULATION OF TAX AMOUNT OF INHERITANCE TAX
Section 1 Inherited Property
Article 7 (Scope of Inherited Property)
Article 8 (Insurance Money Regarded as Inherited Property)
Article 9 (Trust Property Regarded as Inherited Property)
Article 10 (Retirement Allowance, etc. Regarded as Inherited Property)
Section 2 Non-Taxation
Article 11 (Non-Taxation of Inheritance Tax Pertaining to Deceased Soldier, etc.)
Article 12 (Non-Taxable Inherited Property)
Section 3 Taxable Value of Inheritance Tax
Article 13 (Taxable Value of Inheritance Tax)
Article 14 (Public Imposts, etc. Deducted from Value of Inherited Property)
Article 15 (Presumption, etc. of Inheritance to Property Disposed, etc. Prior to Commencement Date of Inheritance)
Section 4 Non-Inclusion in Taxable Value of Property Contributed for the Purpose of Public Good
Article 16 (Non-Inclusion in Taxable Value of Inheritance Taxes of Property Contributed to Public Service Corporation, etc.)
Article 17 (Non-Inclusion in Taxable Value of Inheritance Taxes of Property Entrusted with Public Trust)
Section 5 Inheritance Deductions
Article 18 (Basic Deductions)
Article 19 (Spousal Inheritance Deductions)
Article 20 (Other Personal Reliefs)
Article 21 (Blanket Deduction)
Article 22 (Inheritance Deductions of Financial Property)
Article 23 (Disaster Loss Deductions)
Article 24 (Limit of Application of Deductions)
Section 6 Tax Base and Tax Rates
Article 25 (Tax Base of Inheritance Tax and Minimum Taxables)
Article 26 (Inheritance Tax Rates)
Article 27 (Premium Taxation Pertaining to Inheritance Across Generations)
Section 7 Tax Credit
Article 28 (Gift Tax Credit)
Article 29 (Foreign Tax Payment Credit)
Article 30 (Tax Credit Pertaining to Short-Term Re-Succession)
CHAPTER Ⅲ TAX BASE OF GIFT TAX AND CALCULATION OF TAX AMOUNT
Section 1 Donated Property
Article 31 (Scope of Donated Property)
Section 2 Legal Fiction of Donation, etc.
Article 32 (Taxables Subject to Legal Fiction of Donation)
Article 33 (Legal Fiction of Donation of Right to Receive Benefits of Trust)
Article 34 (Legal Fiction of Donation of Insurance Money)
Article 35 (Legal Fiction of Donation of Low Price or High Price at Time of Transfer)
Article 36 (Legal Fiction of Donation of Discharge, etc. of Obligation)
Article 37 (Legal Fiction of Donation of Right of Gratuitous Use of Land)
Article 38 (Legal Fiction of Donation at Time of Merger)
Article 39 (Legal Fiction of Donation at Time of Increase of Capital)
Article 39-2 (Legal Fiction of Donation at Time of Decrease of Capital)
Article 40 (Legal Fiction of Donation pertaining to Convertible Bonds, etc.)
Article 41 (Legal Fiction of Gains from Transactions with Specific Corporation as Donation)
Article 41-2 (Legal Fiction of Donation pertaining to Title Trust Property)
Article 41-3 (Legal Fiction of Operating Income from Listing, etc. of Stocks or Equity Shares as Donations)
Article 41-4 (Legal Fiction of Loans as Donations)
Article 41-5 (Legal Fiction as Donations of Profits, Such as Listing Due to Merger)
Article 42 (Other Legal Fiction as Donations)
Article 43 Deleted.
Article 44 (Presumption of Donation at Time of Transfer to Spouse, etc.)
Article 45 (Presumption of Donation of Funds, etc. for Acquisition of Property)
Section 3 Taxable Amount of Gift Tax
Article 46 (Donated Property Subject to Non-Taxation)
Article 47 (Taxable Amount of Gift Tax)
Section 4 Non-Inclusion in Taxable Amount of Property Contributed, etc. for Purposes of Public Good
Article 48 (Non-Inclusion in Taxable Amount of Property Received, as Contribution, by Public Service Corporation, etc.)
Article 49 (Possession Standard of Stocks, etc. of Public Service Corporation, etc.)
Article 50 (Tax Verification with Respect to Public Service Corporation, etc. by Outside Experts)
Article 51 (Duty of Drawing-up and Keeping Books and Records)
Article 52 (Application Mutatis Mutandis)
Article 52-2 (Non-Inclusion in Taxable Amount of Property Donated to Disabled Person)
Section 5 Donation Deductions
Article 53 (Donated Property Deductions)
Article 54 (Application Mutatis Mutandis)
Section 6 Tax Base and Tax Rate
Article 55 (Tax Base and Taxable Minimum of Gift Tax)
Article 56 (Tax Rate of Gift Tax)
Article 57 (Premium Gift Tax with Respect to Lineal Descendant)
Section 7 Tax Credit
Article 58 (Deduction of Tax Amount Already Paid)
Article 59 (Application Mutatis Mutandis)
CHAPTER Ⅳ APPRAISAL OF PROPERTY
Article 60 (General Rules, etc. of Appraisal)
Article 61 (Appraisal of Real Estate, etc.)
Article 62 (Appraisal of Vessels and Other Tangible Assets)
Article 63 (Appraisal of Securities, etc.)
Article 64 (Appraisal of Intangible Property Rights, etc.)
Article 65 (Appraisal of Conditional Rights, etc.)
Article 66 (Special Cases of Appraisal of Properties whose Mortgages, etc. are Settled)
CHAPTER Ⅴ REPORT AND PAYMENT
Section 1 Report
Article 67 (Reporting of Tax Base of Inheritance Tax)
Article 68 (Reporting of Tax Base of Gift Tax)
Article 69 (Tax Credit on Reporting)
Section 2 Payment
Article 70 (Voluntary Payment)
Article 71 (Payment by Annual Installments)
Article 72 (Additional Dues on Payment by Annual Installments)
Article 73 (Payment in Kind)
Article 74 (Deferment of Collection of Cultural Heritage Data, etc.)
Article 75 (Applicable Provisions)
CHAPTER Ⅵ DETERMINATION AND REVISION
Article 76 (Determination and Revision)
Article 77 (Notification of Determination of Tax Base and Tax Amount)
Article 78 (Additional Tax, etc.)
Article 79 (Special Case of Request for Revision, etc.)
CHAPTER Ⅶ SUPPLEMENTARY PROVISIONS
Article 80 (Notification of Commencement, etc. of Succession)
Article 81 (Tax Manager, etc.)
Article 82 (Submission of Payment Records, etc.)
Article 83 (General Inquiry into Financial Property)
Article 84 (Questioning and Investigation)
Article 85 (Gathering and Management of Individually Classified Data for Assessment of Property)
Article 86 (Prohibition on Levy of Value-Added Tax)
ADDENDA
ADDENDA<Act No. 5493, Dec. 31, 1997>
ADDENDA<Act No. 5498, Jan. 8, 1998>
ADDENDA<Act No. 5582, Dec. 28, 1998>
ADDENDA<Act No. 6048, Dec. 28, 1999>
ADDENDA<Act No. 6124, Jan. 12, 2000>
ADDENDA<Act No. 6301, Dec. 29, 2000>
ADDENDA<Act No. 6780, Dec. 18, 2002>