When calculating the total inheritance tax amount, the sum of 30,000,000 yen and the amount calculated by multiplying 6,000,000 yen by the number of heirs of the decedent (hereinafter referred to as the "basic deduction for the estate") is deducted from the total of the taxable values for inheritance tax (in the case where Article 19 applies, the amount deemed to be the taxable value for inheritance tax pursuant to that Article; the same applies from the following Article through Article 18 and in Article 19-2) of all persons who have acquired property by inheritance or bequest from the same decedent.
相続税の総額を計算する場合においては、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格（第十九条の規定の適用がある場合には、同条の規定により相続税の課税価格とみなされた金額。次条から第十八条まで及び第十九条の二において同じ。）の合計額から、三千万円と六百万円に当該被相続人の相続人の数を乗じて算出した金額との合計額（以下「遺産に係る基礎控除額」という。）を控除する。
The number of heirs in the preceding paragraph is the number of heirs of the decedent prescribed in that paragraph under the provisions of Part V, Chapter II (Heirs) of the Civil Code (where the decedent has adopted children, the number of the decedent's adopted children to be included in the number of those heirs is limited to the number of adopted children specified in each of the following items according to the category of cases listed in that item, and where there has been a renunciation of inheritance, it is the number of heirs on the assumption that there had been no such renunciation).
in the case where the decedent has a biological child, or the decedent has no biological child and the number of adopted children is one: one person;
当該被相続人に実子がある場合又は当該被相続人に実子がなく、養子の数が一人である場合 一人
in the case where the decedent has no biological child and the number of adopted children is two or more: two persons.
当該被相続人に実子がなく、養子の数が二人以上である場合 二人
For the purpose of applying the provisions of the preceding paragraph, the following persons are deemed to be biological children:
前項の規定の適用については、次に掲げる者は実子とみなす。
a person who has become an adopted child through the special adoption prescribed in Article 817-2, paragraph (1) (Entering into a Special Adoption) of the Civil Code, a biological child of the decedent's spouse who has become an adopted child of the decedent, and any other person specified by Cabinet Order as equivalent to these;
民法第八百十七条の二第一項（特別養子縁組の成立）に規定する特別養子縁組による養子となつた者、当該被相続人の配偶者の実子で当該被相続人の養子となつた者その他これらに準ずる者として政令で定める者
where a biological child or adopted child, or a lineal descendant thereof, died on or before the commencement of the succession or lost the right of inheritance, a lineal descendant of that person who has for that reason become an heir under the provisions of Part V, Chapter II of the Civil Code (or, where there has been a renunciation of inheritance, who would be an heir on the assumption that there had been no such renunciation).
実子若しくは養子又はその直系卑属が相続開始以前に死亡し、又は相続権を失つたため民法第五編第二章の規定による相続人（相続の放棄があつた場合には、その放棄がなかつたものとした場合における相続人）となつたその者の直系卑属