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Article 11Imposition of Inheritance Tax

第十一条(相続税の課税)

Inheritance tax is imposed, pursuant to this Section and Section 3, by calculating the total inheritance tax amount (hereinafter referred to in this Section and Section 3 as the "total inheritance tax amount") for all persons who have acquired property by those causes from the decedent of a person who has acquired property by inheritance or bequest, and, on the basis of that total inheritance tax amount, in the amount calculated as the amount of inheritance tax for each person who has acquired property by those causes.

相続税は、この節及び第三節に定めるところにより、相続又は遺贈により財産を取得した者の被相続人からこれらの事由により財産を取得したすべての者に係る相続税の総額(以下この節及び第三節において「相続税の総額」という。)を計算し、当該相続税の総額を基礎としてそれぞれこれらの事由により財産を取得した者に係る相続税額として計算した金額により、課する。

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