課税価格相続人の数金額5-6 租税（続き）Taxes (Cont'd)F 相続税及び贈与税（平成17年～令和２年）Inheritance Tax and Gift Tax (2005 to 2020)相続税相続税額税額控除Amountof taxcredit納付税額相続人の数金額取得財産価額人員金額納付税額 「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。 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 theinheritors has taxable amount of inheritance) from an ancestor for whom the procedure of inheritance began in the referenceyear, and to persons who received gifts of taxable amount (excluding person who only chose calendar-year taxation on therest of the value applied tax exemption system for the acquisition of a residence by fund donation, under the condition thatthe rest of the value does not exceed the amount of the basic exemption) in the reference year.（単位 金額 10億円） 年次Year 平成17年 200522272930令和元年20191) 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.資料 国税庁「国税庁統計年報」Source: National Tax Agency.Taxable amountNumber ofheirsAmount135,80310,1952010143,28710,4632015272,71414,5712017290,50015,6002018300,24116,264295,21415,8022020307,33316,411Inheritance tax Aomount ofinheritancetax1,6904671,6504102,4315482,6265422,8035962,6905602,750555Number ofheirsAmount116,3091,15745,152405,332122,7051,17549,891310,324233,2551,812103,043452,004249,1912,014111,728428,650258,2362,110116,341415,595254,2071,976115,267406,092264,2112,093120,372402,5361) 被相続人の数Amount of tax paymentNumber ofancestorsValue of propertiesacquiredTaxpayersAmount 22,3761,5292,1031,9792,0362,0012,103(In billions of yen)贈与税Gift taxAmount oftaxpayment116129216200240211203150 5 財政
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