5-6 租税（続き）Taxes (Cont'd)F 相続税及び贈与税（平成12～30年）Inheritance Tax and Gift Tax (2000 to 2018)（単位 金額 10億円） (In billions of yen)相続税贈与税Inheritance tax Gift tax1) 課税価格相続税額税額控除納付税額被相続人の数取得財産価額納付税額年次Year Taxable amountInheritancetaxTax creditTax paymentNumber ofancestorsValue of propertiesacquiredTaxpayment相続人の数金額 相続人の数金額人員金額 Number ofheirsAmount Number ofheirsAmountTaxpayersAmount 平成12年 2000150,31712,3412,462749128,9401,52148,463414,8281,19795172005135,80310,1951,690467116,3091,15745,152405,3322,376116222010143,28710,4631,650410122,7051,17549,891310,3241,529129272015272,71414,5712,431548233,2551,812103,043452,0042,103216282016277,85714,8022,465534238,2871,868105,880431,8062,004210292017290,50015,6002,626542249,1912,014111,728428,6501,979200302018300,24116,2642,803596258,2362,110116,341415,5952,036240資料 国税庁「国税庁統計年報」Source: National Tax Agency.1) 平成22年分は，東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律により申告期限が延長され，平成24年１月11日までに提出された申告を含む。1) For the taxation for 2010, time limit of submission of tax returns was extended under an act on special measures oftaxation for the victims of the Great East Japan Earthquake, and so, included are tax returns accepted by 11 January 2012. 「租税」参照。当該年中に相続が開始した被相続人から，相続，遺贈又は相続時精算課税に係る贈与により財産を取得した者（同一被相続人から財産を取得した者全員の差引税がない場合を除く。）及び財産の贈与を受けた者のうち，申告義務のある者（住宅取得等資金の非課税制度適用後の残額について暦年課税のみを選択した者で，その残額が基礎控除を超えない者を除く。）について，翌年10月31日（贈与税は翌年６月30日）までの申告又は処理（更正，決定等）による事績。 See "Taxes". Data refer to the taxation results based on returns or dispositions (correction, determinations, etc.) made notlater than 31 October of the year following the reference year (30 June of the next year for gift tax) with regard to personswho acquired property by inheritance, bequest or gift to be settled at inheritance (excluding cases where none of the inheritorshas taxable amount of inheritance) from an ancestor for whom the procedure of inheritance began in the reference year, andto persons who received gifts of taxable amount (excluding cases not to exceed a basic deduction, among the people whochose only taxation about the remainder after the tax exemption of the fund for house-acquiring in a calendar year) in thereference year.150 5 財政
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