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), items (ii) through (iv)) falls under the heirs prescribed in paragraph (1) of the preceding Article of the decedent relating to that inheritance or bequest and is a person with a disability, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen (200,000 yen where that person is a person with a particular disability) by the number of years until that person reaches 85 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二号から第四号まで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前条第一項に規定する相続人に該当し、かつ、障害者である場合には、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（その者が特別障害者である場合には、二十万円）にその者が八十五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。
A person with a disability prescribed in the preceding paragraph means a person who, due to a mental disability, is in a constant state of lacking the capacity to discern right from wrong, a person who is blind, or any other person with a mental or physical disability as specified by Cabinet Order, and a person with a particular disability prescribed in that paragraph means a person with a severe mental or physical disability among the persons with a disability in that paragraph, as specified by Cabinet Order.
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis where paragraph (1) is applied. In this case, the phrase "the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 19-3".