In the case where a person who has acquired property by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this Article) is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), for the property acquired by that inheritance or bequest, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the following items:
相続又は遺贈（包括遺贈及び被相続人からの相続人に対する遺贈に限る。以下この条において同じ。）により財産を取得した者が第一条の三第一項第一号又は第二号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産については、課税価格に算入すべき価額は、当該財産の価額から次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
debts of the decedent that actually exist at the time of the commencement of the succession (including taxes and public charges);
被相続人の債務で相続開始の際現に存するもの（公租公課を含む。）
funeral expenses relating to the decedent.
被相続人に係る葬式費用
In the case where a person who has acquired property by inheritance or bequest falls under Article 1-3, paragraph (1), item (iii) or (iv), for property acquired by that inheritance or bequest that is located in the area where this Act is enforced, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the decedent's debts listed below.
相続又は遺贈により財産を取得した者が第一条の三第一項第三号又は第四号の規定に該当する者である場合においては、当該相続又は遺贈により取得した財産でこの法律の施行地にあるものについては、課税価格に算入すべき価額は、当該財産の価額から被相続人の債務で次に掲げるものの金額のうちその者の負担に属する部分の金額を控除した金額による。
taxes and public charges relating to that property;
その財産に係る公租公課
debts secured by a right of retention, special statutory lien, pledge or mortgage on that property;
その財産を目的とする留置権、特別の先取特権、質権又は抵当権で担保される債務
debts incurred for the acquisition, maintenance or management of that property, other than the debts listed in the preceding two items;
前二号に掲げる債務を除くほか、その財産の取得、維持又は管理のために生じた債務
obligations to make a gift relating to that property;
その財産に関する贈与の義務
in addition to the debts listed in the preceding items, if the decedent had a business office or place of business in the area where this Act is enforced at the time of death, commercial or business debts relating to that business office or place of business.
前各号に掲げる債務を除くほか、被相続人が死亡の際この法律の施行地に営業所又は事業所を有していた場合においては、当該営業所又は事業所に係る営業上又は事業上の債務
The amount of debts incurred for the acquisition, maintenance or management of the property listed in paragraph (1), item (ii) or (iii) of the preceding Article is not to be included in the amount to be deducted under the preceding two paragraphs; provided, however, that this does not apply in the case where the value of the property listed in that item has been included in the taxable value pursuant to paragraph (2) of that Article.
In the case where the amount of a special contribution payment that a special contributor is entitled to receive is included in the taxable value for that special contributor, for property acquired by inheritance or bequest by an heir who is to pay that special contribution payment, the value to be included in the taxable value for that heir is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amount of that special contribution payment.
特別寄与者が支払を受けるべき特別寄与料の額が当該特別寄与者に係る課税価格に算入される場合においては、当該特別寄与料を支払うべき相続人が相続又は遺贈により取得した財産については、当該相続人に係る課税価格に算入すべき価額は、当該財産の価額から当該特別寄与料の額のうちその者の負担に属する部分の金額を控除した金額による。