Article 21Special Provisions on Exemption from Tax Liability in the Case of Inheritance

In the application of Article 10, paragraph (1) or (2) of the Act in the case where, through inheritance, the business of a decedent who had two or more places of business is succeeded to by two or more heirs who divide those two or more places of business among themselves place of business by place of business, the taxable sales in the base period of the decedent prescribed in those provisions are to be the portion of the decedent's taxable sales in that base period that pertains to the places of business inherited by the relevant heir.