Where the spouse of a decedent has acquired property by inheritance or bequest from that decedent, with regard to that spouse, if there is a balance after deducting the amount listed in item (ii) from the amount listed in item (i), that balance is the amount of inheritance tax to be paid, and if the amount listed in item (i) is the amount listed in item (ii) or less, there is to be no amount of inheritance tax to be paid.
the amount calculated for that spouse pursuant to Articles 15 through 17 and the preceding Article;
当該配偶者につき第十五条から第十七条まで及び前条の規定により算出した金額
the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by that inheritance or bequest by the proportion that the lesser of the amounts listed below represents of the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest.
当該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総額に、次に掲げる金額のうちいずれか少ない金額が当該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の合計額のうちに占める割合を乗じて算出した金額
the amount equivalent to the amount calculated by multiplying the total of the taxable values for inheritance tax of all persons who have acquired property by that inheritance or bequest by the share of inheritance of that spouse under Article 900 (Intestate Shares) of the Civil Code (where there has been a renunciation of inheritance, the share of inheritance on the assumption that there had been no such renunciation) (where the only heir of the decedent (where there has been a renunciation of inheritance, the heir on the assumption that there had been no such renunciation) is that spouse, that total) (where that amount is less than 160,000,000 yen, 160,000,000 yen);
当該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の合計額に民法第九百条（法定相続分）の規定による当該配偶者の相続分（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分）を乗じて算出した金額（当該被相続人の相続人（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）が当該配偶者のみである場合には、当該合計額）に相当する金額（当該金額が一億六千万円に満たない場合には、一億六千万円）
the amount equivalent to the taxable value for inheritance tax relating to the spouse who has acquired property by that inheritance or bequest.
当該相続又は遺贈により財産を取得した配偶者に係る相続税の課税価格に相当する金額
In the case where, by the deadline for filing the return under Article 27 relating to the inheritance or bequest referred to in the preceding paragraph (referred to as the "return due date" in this paragraph), all or part of the property acquired by that inheritance or bequest has not yet been divided by the co-heirs or universal legatees, for the application of the preceding paragraph, that undivided property is not to be included in the property that forms the basis for calculating the taxable value referred to in item (ii), (b) of that paragraph; provided, however, that this does not apply, as to the property so divided, where that undivided property is divided within three years from the return due date (or, where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action relating to that inheritance or bequest, for that property not having been divided before the end of that period, and the approval of the competent district director with jurisdiction over the place for tax payment has been obtained as provided by Cabinet Order, within four months after the day following the day specified by Cabinet Order as the day on which the division of that property became possible).
前項の相続又は遺贈に係る第二十七条の規定による申告書の提出期限（以下この項において「申告期限」という。）までに、当該相続又は遺贈により取得した財産の全部又は一部が共同相続人又は包括受遺者によつてまだ分割されていない場合における前項の規定の適用については、その分割されていない財産は、同項第二号ロの課税価格の計算の基礎とされる財産に含まれないものとする。ただし、その分割されていない財産が申告期限から三年以内（当該期間が経過するまでの間に当該財産が分割されなかつたことにつき、当該相続又は遺贈に関し訴えの提起がされたことその他の政令で定めるやむを得ない事情がある場合において、政令で定めるところにより納税地の所轄税務署長の承認を受けたときは、当該財産の分割ができることとなつた日として政令で定める日の翌日から四月以内）に分割された場合には、その分割された財産については、この限りでない。
The provisions of paragraph (1) apply only where a document specified by Ministry of Finance Order, such as a document containing a statement to the effect that the person is to receive the application of paragraph (1) and details concerning the calculation of the amounts listed in the items of that paragraph, is attached to the return under Article 27 (including the return filed after the deadline relating to that return and the amended returns relating to these returns; the same applies in paragraph (5)) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes.
In the case where a return or written request for reassessment referred to in the preceding paragraph has been submitted without the attachment of the document specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there are unavoidable circumstances for the failure to attach it, the district director may apply paragraph (1) only where that document is submitted.
In the case where a person who has acquired property by the inheritance or bequest referred to in paragraph (1) has filed a return under Article 27, or has not filed it, based on acts of concealing or falsifying, and files a return filed after the deadline or an amended return having foreseen that reassessment or determination would be made with regard to the inheritance tax as a result of an investigation of the inheritance tax relating to that inheritance or bequest, with regard to the application of paragraph (1) to the amount of inheritance tax relating to that return filed after the deadline or amended return, the phrase "total inheritance tax amount" in paragraph (1), item (ii) is deemed to be replaced with "total inheritance tax amount that is calculated on the assumption that the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) that were committed by the spouse of the decedent relating to that inheritance is not included in the taxable values for inheritance tax of all persons who have acquired that property"; the phrase "of the total of the taxable values" in item (ii) of that paragraph is deemed to be replaced with "of the balance obtained by deducting the equivalent amount from the total of the taxable values"; the phrase "the total of the taxable values" in item (ii), (a) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the total of the taxable values, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)"; and the phrase "the taxable value for inheritance tax" in item (ii), (b) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the taxable value for inheritance tax, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)".
第一項の相続又は遺贈により財産を取得した者が、隠蔽仮装行為に基づき、第二十七条の規定による申告書を提出しており、又はこれを提出していなかつた場合において、当該相続又は遺贈に係る相続税についての調査があつたことにより当該相続税について更正又は決定があるべきことを予知して期限後申告書又は修正申告書を提出するときは、当該期限後申告書又は修正申告書に係る相続税額に係る同項の規定の適用については、同項第二号中「相続税の総額」とあるのは「相続税の総額で当該相続に係る被相続人の配偶者が行つた第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額を当該財産を取得した全ての者に係る相続税の課税価格に含まないものとして計算したもの」と、「課税価格の合計額のうち」とあるのは「課税価格の合計額から当該相当する金額を控除した残額のうち」と、同号イ中「課税価格の合計額」とあるのは「課税価格の合計額から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」と、同号ロ中「課税価格」とあるのは「課税価格から第六項に規定する隠蔽仮装行為による事実に基づく金額に相当する金額（当該配偶者に係る相続税の課税価格に算入すべきものに限る。）を控除した残額」とする。
"Acts of concealing or falsifying" in the preceding paragraph means acts committed by a person who has acquired property by inheritance or bequest that conceal or falsify all or part of the facts that are to form the basis for calculating the taxable value for inheritance tax relating to the person who has acquired that property.
前項の「隠蔽仮装行為」とは、相続又は遺贈により財産を取得した者が行う行為で当該財産を取得した者に係る相続税の課税価格の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装することをいう。