No. 20194
Promulgation Date 2024-02-06
Ministry of Finance and Economy
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Property Subject to Inheritance Tax)
Article 3-2 (Obligation to Pay Inheritance Tax)
Article 4 (Property Subject to Gift Tax)
Article 4-2 (Obligation to Pay Gift Tax)
Article 5 (Location of Inherited Property)
Article 6 (Jurisdiction over Taxation)
CHAPTER II CALCULATION OF BASE AND AMOUNT OF INHERITANCE TAX
Section 1 Inherited Property
Article 7 Deleted.
Article 8 (Insurance Proceeds Deemed Inherited Property)
Article 9 (Trust Property Deemed Inherited Property)
Article 10 (Retirement Allowances Deemed Inherited Property)
Section 2 Non-Taxation
Article 11 (Non-Taxation of Inheritance Tax on War Dead)
Article 12 (Non-Taxable Inherited Property)
Section 3 Taxable Value of Inherited Property
Article 13 (Taxable Value of Inherited Property)
Article 14 (Public Imposts Deducted from Value of Inherited Property)
Article 15 (Presumption of Inheritance to Property Disposed of Prior to Date of Commencement of Inheritance)
Section 4 Non-Inclusion in Taxable Value of Property Contributed for Public Interest
Article 16 (Non-Inclusion of Property Contributed to Public-Interest Corporations in Taxable Value of Inherited Property)
Article 17 (Non-Inclusion of Property Placed in Public Trust in Taxable Value of Inheritance)
Section 5 Inheritance Deduction
Article 18 (Basic Deduction)
Article 18-2 (Deduction for Succession to Family Business)
Article 18-3 (Deduction for Succession to Farming)
Article 18-4 (Exclusion of Simultaneous Application of Deduction for Succession to Family Business and Deduction for Succession to Farming)
Article 19 (Inheritance Deduction for Surviving Spouse)
Article 20 (Other Personal Deduction)
Article 21 (Blanket Deduction)
Article 22 (Inheritance Tax Deduction for Financial Property)
Article 23 (Casualty Loss Deduction)
Article 23-2 (Inheritance Tax Deduction for House in which Decedent and Heir Have Lived Together)
Article 24 (Limitation on Deduction to Be Applied)
Section 6 Tax Base and Tax Rate
Article 25 (Tax Base and Minimum Threshold of Inheritance Tax)
Article 26 (Inheritance Tax Rates)
Article 27 (Extra Taxation on Generation-Skipping Inheritance)
Section 7 Tax Credit
Article 28 (Gift Tax Credit)
Article 29 (Foreign Tax Credit)
Article 30 (Tax Credit for Short-Term Re-Inheritance)
CHAPTER III CALCULATION OF BASE AND AMOUNT OF GIFT TAX
Section 1 Donated Property
Article 31 (General Principles for Calculation of Value of Donated Property)
Article 32 (Time of Acquisition of Donated Property)
Article 33 (Donation of Profit from Trust)
Article 34 (Donation of Insurance Proceeds)
Article 35 (Donation of Profit from Acquisition at Low Price or Transfer at High Price)
Article 36 (Donation Resulting from Exemption from Financial Obligation)
Article 37 (Donation of Profit Accruing from Gratuitous Use of Real Estate)
Article 38 (Donation of Profit from Merger)
Article 39 (Donation of Profit from Capital Increase)
Article 39-2 (Donation of Profit from Capital Reduction)
Article 39-3 (Donation of Profit from Investment in Kind)
Article 40 (Donation of Profit from Conversion of Convertible Bonds into Stocks)
Article 41 Deleted.
Article 41-2 (Donation of Profit from Excess Dividend)
Article 41-3 (Donation of Profit from Listing of Stocks)
Article 41-4 (Donation of Profit from Gratuitous Loan of Money)
Article 41-5 (Donation of Profit from Listing of Stocks Following Merger)
Article 42 (Donation of Profit from Use of Property or Provision of Services)
Article 42-2 (Donation of Profit from Corporate Reorganization)
Article 42-3 (Donation of Profit from Increase in Value of Property After Acquisition of Property)
Article 43 (Special Cases concerning Imposition of Gift Tax)
Section 2 Presumption and Legal Fiction of Donation
Article 44 (Presumption of Donation of Property Transferred to Spouse)
Article 45 (Presumption of Donation of Fund to Acquire Property)
Article 45-2 (Legal Fiction of Property Registered in Name of Another Person as Donation)
Article 45-3 (Legal Fiction of Profit from Transaction with Specially Related Corporation as Donation)
Article 45-4 (Legal Fiction of Profit from Business Opportunity Provided by Specially Related Corporation as Donation)
Article 45-5 (Legal Fiction of Profit from Transaction with Specific Corporation as Donation)
Section 3 Taxable Value of Donated Property
Article 46 (Donated Property Not Subject to Taxation)
Article 47 (Taxable Value of Gift)
Section 4 Non-Inclusion in Taxable Value of Property Contributed for Public Interest
Article 48 (Non-Inclusion in Taxable Value of Property Contributed to Public-Interest Corporation)
Article 49 (Upper Limits of Holding Stocks by Public-Interest Corporation)
Article 50 (Public-Interest Corporation’s Obligation to Undergo Tax Verification and Audit)
Article 50-2 (Public-Interest Corporation's Obligation to Open and Use Exclusive Account)
Article 50-3 (Public-Interest Corporation’s Obligation to Disclose Closing Documents)
Article 50-4 (Accounting Standards Applied to Public-Interest Corporation)
Article 51 (Duty to Prepare and Keep Books and Records)
Article 52 (Non-Inclusion of Property Placed in Public Trust in Taxable Value)
Article 52-2 (Non-Inclusion in Taxable Value of Property Donated to Person with Disability)
Section 5 Donation Deduction
Article 53 (Gift Deduction)
Article 53-2 (Deduction of Property Donated by Marriage and Childbirth)
Article 54 (Provisions to be Applied Mutatis Mutandis)
Section 6 Tax Base and Tax Rate
Article 55 (Tax Base and Minimum Threshold of Gift Tax)
Article 56 (Gift Tax Rate)
Article 57 (Extra Taxation on Donation to Lineal Descendant)
Section 7 Tax Credit
Article 58 (Credit of Amount of Tax Already Paid or to be Paid)
Article 59 (Deduction of Amount of Tax Paid in Foreign Country)
CHAPTER IV ASSESSMENT OF PROPERTY
Article 60 (Principles of Assessment)
Article 61 (Assessment of Real Estate)
Article 62 (Assessment of Vessel and other Tangible Asset)
Article 63 (Assessment of Securities)
Article 64 (Value of Intangible Property Right)
Article 65 (Assessment of Other Conditional Right)
Article 66 (Special Cases concerning Assessment of Property for which Mortgage is Created)
CHAPTER V TAX RETURN AND PAYMENT
Section 1 Return
Article 67 (Inheritance Tax Base Return)
Article 68 (Gift Tax Base Return)
Article 69 (Deduction of Reported Amount of Tax)
Section 2 Payment
Article 70 (Voluntary Payment)
Article 71 (Payment in Annual Installments)
Article 72 (Additional Dues on Payment in Annual Installments)
Article 72-2 (Deferred Payment of Inheritance Tax on Succession to Family Business)
Article 73 (Payment in Kind)
Article 73-2 (Payment in Kind with Cultural Heritage)
Article 74 (Deferred Collection of Inheritance Tax on Designated Cultural Heritage)
Article 75 (Provisions to be Applied Mutatis Mutandis)
CHAPTER VI DETERMINATION AND CORRECTION
Article 76 (Determination and Correction)
Article 77 (Notification of Determined Tax Base and Amount)
Article 78 (Additional Tax)
Article 79 (Special Cases concerning Request for Correction)
CHAPTER VII SUPPLEMENTARY PROVISIONS
Article 80 (Provision of Data)
Article 81 Deleted.
Article 82 (Submission of Payment Statements)
Article 83 (General Inquiry about Financial Property)
Article 84 (Questioning and Investigation)
Article 85 (Collection and Management of Taxation Data by Each Taxpayer)
Article 86 (Prohibition on Imposition of Value-Added Tax)
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