Where a person who has acquired property by gift is a presumptive heir of the person who made that gift (limited to a lineal descendant of the person who made that gift who is 18 years of age or older on January 1 of that year), and the person who made that gift is 60 years of age or older on that day, the person who acquired the property by that gift may receive the application of the provisions of this Section for the property relating to that gift.
贈与により財産を取得した者がその贈与をした者の推定相続人（その贈与をした者の直系卑属である者のうちその年一月一日において十八歳以上であるものに限る。）であり、かつ、その贈与をした者が同日において六十歳以上の者である場合には、その贈与により財産を取得した者は、その贈与に係る財産について、この節の規定の適用を受けることができる。
A person who intends to receive the application of the provisions of the preceding paragraph must, as provided by Cabinet Order, submit to the competent district director with jurisdiction over the place for tax payment, within the period referred to in Article 28, paragraph (1), a written notification stating that the person intends to receive the application of the provisions of that paragraph for property acquired by gifts during that year from the person who made the gift prescribed in the preceding paragraph, and other matters specified by Ministry of Finance Order.
For property acquired by gift from the person who made the gift relating to the written notification referred to in the preceding paragraph, the amount of gift tax is calculated, on or after the year relating to that written notification, pursuant to the provisions of the preceding Section and this Section.
前項の届出書に係る贈与をした者からの贈与により取得する財産については、当該届出書に係る年分以後、前節及びこの節の規定により、贈与税額を計算する。
Where a person who is 18 years of age or older on January 1 of the year has acquired property by gift from a person who is 60 years of age or older on that day, if the former has become a presumptive heir of the latter in the middle of that year by becoming the latter's adopted child or for any other reason (excluding the case of becoming the latter's spouse), the provisions of paragraph (1) do not apply to property acquired by gift from the latter before the time of becoming a presumptive heir.
その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合にその年の中途においてその者の養子となつたことその他の事由によりその者の推定相続人となつたとき（配偶者となつたときを除く。）には、推定相続人となつた時前にその者からの贈与により取得した財産については、第一項の規定の適用はないものとする。
Even in the case where a person who has submitted the written notification referred to in paragraph (2) (hereinafter referred to as a "person electing settlement taxation at inheritance") has ceased to be a presumptive heir of the person who made the gift referred to in paragraph (1) relating to that written notification (hereinafter referred to as a "specified donor"), the provisions of paragraph (3) are to apply to property acquired by gift from that specified donor.
A person electing settlement taxation at inheritance may not withdraw the written notification referred to in paragraph (2).
相続時精算課税適用者は、第二項の届出書を撤回することができない。