2345 150 5 財政（単位 金額 10億円） 年次Year 平成26年 201427282930令和元年2019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額がない場合を除く。）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Data refer to the taxation results based on returns or dispositions (correction, determinations, etc.) made not later than 31October of the year following the reference year (30 June of the next year for gift tax) with regard to persons who acquiredproperty by inheritance, bequest or gift to be settled at inheritance (excluding cases where none of the inheritors has taxableamount of inheritance) from an ancestor for whom the procedure of inheritance began in the reference year, and to personswho received gifts of taxable amount (excluding person who only chose calendar-year taxation on the rest of the valueapplied tax exemption system for the acquisition of a residence by fund donation, under the condition that the rest of thevalue does not exceed the amount of the basic exemption) in the reference year.資料 国税庁「国税庁統計年報」Source: National Tax Agency.課税価格相続人の数金額相続税相続税額税額控除納付税額被相続人の数相続人の数金額納付税額Inheritance tax Aomount ofinheritancetaxAmountof taxcredit1,8584062,4315482,4655342,6265422,8035962,6905602,7505553,2206253,5696413,839706Amount of tax paymentNumber ofancestorsNumber ofheirsAmount133,1411,39056,239437,217233,2551,812103,043452,004238,2871,868105,880431,806249,1912,014111,728428,650258,2362,110116,341415,595254,2071,976115,267406,092264,2112,093120,372402,536293,7412,444134,275443,429329,1732,801150,858434,135339,0073,010155,740435,418Amount oftaxpayment278216210200240211203255254284Taxable amountNumber ofheirsAmount155,88911,4882015272,71414,5712016277,85714,8022017290,50015,6002018300,24116,264295,21415,8022020307,33316,4112021341,00218,6042022380,93720,7182023391,93721,683FF 相相続続税税及及びび贈贈与与税税（平成26年～令和５年）Inheritance Tax and Gift Tax (2014 to 2023)55--66 租租税税（続き）Taxes (Cont'd)(Value in billions of yen)贈与税取得財産価額人員金額Gift taxValue of propertiesacquiredTaxpayersAmount2,1602,1032,0041,9792,0382,0012,1032,3732,3422,531
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