Chapter 1 General Provisions ﹝§1﹞
Chapter 2 Estate and Gift Tax Calculation ﹝§7﹞
Chapter 3 Declaration and Notification ﹝§20﹞
Chapter 4 Valuation ﹝§23﹞
Chapter 5 Payment ﹝§42﹞
Chapter 6 Penal and Supplementary Provisions ﹝§54﹞