Inheritance tax is imposed, pursuant to this Section and Section 3, by calculating the total inheritance tax amount (hereinafter referred to in this Section and Section 3 as the "total inheritance tax amount") for all persons who have acquired property by those causes from the decedent of a person who has acquired property by inheritance or bequest, and, on the basis of that total inheritance tax amount, in the amount calculated as the amount of inheritance tax for each person who has acquired property by those causes.

①In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), the total value of the property acquired by that inheritance or bequest is the taxable value for inheritance tax for that person.

②In the case where a person who has acquired property by inheritance or bequest is a person who falls under the provisions of Article 1-3, paragraph (1), item (iii) or (iv), the total value of the property acquired by that inheritance or bequest that is located in the area where this Act is enforced is the taxable value for inheritance tax for that person.

①The value of the following property is not included in the taxable value for inheritance tax:

②In the case where a person who has acquired the property listed in item (iii) of the preceding paragraph does not use that property for that business for a public interest purpose by the day on which two years have passed from the day of acquiring that property, or ceases to so use it, the value of that property is included in the taxable value for inheritance tax, notwithstanding the provisions of that paragraph.

①In the case where a person who has acquired property by inheritance or bequest (limited to a universal legacy and a bequest from the decedent to an heir; the same applies hereinafter in this Article) is a person who falls under the provisions of Article 1-3, paragraph (1), item (i) or (ii), for the property acquired by that inheritance or bequest, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the following items:

②In the case where a person who has acquired property by inheritance or bequest falls under Article 1-3, paragraph (1), item (iii) or (iv), for property acquired by that inheritance or bequest that is located in the area where this Act is enforced, the value to be included in the taxable value is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amounts of the decedent's debts listed below.

③The amount of debts incurred for the acquisition, maintenance or management of the property listed in paragraph (1), item (ii) or (iii) of the preceding Article is not to be included in the amount to be deducted under the preceding two paragraphs; provided, however, that this does not apply in the case where the value of the property listed in that item has been included in the taxable value pursuant to paragraph (2) of that Article.

④In the case where the amount of a special contribution payment that a special contributor is entitled to receive is included in the taxable value for that special contributor, for property acquired by inheritance or bequest by an heir who is to pay that special contribution payment, the value to be included in the taxable value for that heir is the amount obtained by deducting from the value of that property the portion that is borne by that person of the amount of that special contribution payment.

①The debts the amounts of which are to be deducted pursuant to the provisions of the preceding Article are limited to those recognized as certain.

②The amount of taxes and public charges to be deducted pursuant to the provisions of the preceding Article is to include, in addition to the amount of those for which the debt was finalized at the time of the decedent's death, the amounts, specified by Cabinet Order, of income tax, inheritance tax, gift tax, land value tax, revaluation tax, registration and license tax, motor vehicle tonnage tax, consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, aviation fuel tax, petroleum and coal tax and stamp tax and other taxes and public charges relating to the decedent.

③The amount of taxes and public charges for which the debt is finalized as referred to in the preceding paragraph does not include the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of the Income Tax Act in the case where the decedent had been subject to the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of that Act (including the case where it applies pursuant to paragraph (2) of that Article; the same applies in Article 32, paragraph (1), item (ix), (a)), or the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act in the case where the decedent had been subject to the application of paragraphs (1) and (2) of that Article (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Transfer of Assets to Non-Residents by Gift, etc. Apply) (including the case where these provisions apply pursuant to paragraph (3) of that Article); provided, however, that this does not apply to the amount of income tax subject to the tax payment grace period prescribed in Article 137-2, paragraph (1) of that Act that an heir of the decedent (including a universal legatee; the same applies hereinafter in this paragraph and in that item) who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (13) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Article 128 (Payment upon Filing) or Article 129 (Payment upon Filing in the Event of the Taxpayer's Death) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death), or to the amount of income tax subject to the tax payment grace period prescribed in Article 137-3, paragraph (4) of that Act that an heir of the decedent who has succeeded to the decedent's obligation to pay pursuant to the provisions of paragraph (15) of that Article has come to pay, and the amount of interest tax on that amount of income tax subject to the tax payment grace period (limited to that relating to the period from the day following the due date for payment under the provisions of Part II, Chapter V, Section 2, Subsection 3 (Payment) of that Act for the income tax relating to that amount of income tax subject to the tax payment grace period until the day of the decedent's death).

①When 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.

②The 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).

③For the purpose of applying the provisions of the preceding paragraph, the following persons are deemed to be biological children: