In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), item (iii) or (iv)) falls under the heirs of the decedent relating to that inheritance or bequest under the provisions of Part V, Chapter II (Heirs) of the Civil Code (or, where there has been a renunciation of inheritance, the heirs on the assumption that there had been no such renunciation) and is less than 18 years of age, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen by the number of years until that person reaches 18 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.
相続又は遺贈により財産を取得した者（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を除く。）が当該相続又は遺贈に係る被相続人の民法第五編第二章（相続人）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）に該当し、かつ、十八歳未満の者である場合においては、その者については、第十五条から前条までの規定により算出した金額から十万円にその者が十八歳に達するまでの年数（当該年数が一年未満であるとき、又はこれに一年未満の端数があるときは、これを一年とする。）を乗じて算出した金額を控除した金額をもつて、その納付すべき相続税額とする。
Where the amount that can be deducted pursuant to the preceding paragraph exceeds the amount calculated for the person receiving that deduction pursuant to Article 15 through the preceding Article, the amount of the excess is, as provided by Cabinet Order, to be deducted from the amount calculated pursuant to Article 15 through the preceding Article on the value of the property acquired by inheritance or bequest from the decedent referred to in paragraph (1) by a person under a duty of support of the person receiving that deduction, and the amount after that deduction is the amount of inheritance tax to be paid by that person under a duty of support.
前項の規定により控除を受けることができる金額がその控除を受ける者について第十五条から前条までの規定により算出した金額を超える場合においては、その超える部分の金額は、政令で定めるところにより、その控除を受ける者の扶養義務者が同項の被相続人から相続又は遺贈により取得した財産の価額について第十五条から前条までの規定により算出した金額から控除し、その控除後の金額をもつて、当該扶養義務者の納付すべき相続税額とする。
Where a person who falls under paragraph (1) is a person who has already received a deduction under the provisions of the preceding two paragraphs with regard to that person or a person under a duty of support of that person, the amount that that person or the person under a duty of support of that person can have deducted under those provisions is limited to the amount of the shortfall in the case where the total of the amounts already deducted was less than the amount that can be deducted under the provisions of paragraph (1) (where a deduction under those provisions has been received two or more times, the amount that could be deducted under the provisions of that paragraph upon first acquiring property by inheritance or bequest).