In the case where the donor relating to the special business donee prescribed in paragraph (2), item (ii) of the preceding Article to whom the provisions of paragraph (1) of that Article apply has died (excluding the case where, before the day of that death, the deadline of the tax payment grace period under the provisions of paragraph (3), paragraph (4), paragraph (11) or paragraph (12) of that Article has been fixed for all of the gift tax equivalent to the amount of gift tax under a grace period, the case where that special business donee has died at or before the time of that death, and the case where the case listed in paragraph (14), item (iv) of that Article has arisen), with regard to inheritance tax on the inheritance or bequest due to the death of that donor, the special business donee is deemed to have acquired from that donor by inheritance (or, in the case where the special business donee is a person other than an heir of that donor, by bequest) the special gifted business assets to which the provisions of paragraph (1) of that Article apply (including those deemed to be special gifted business assets under the provisions of paragraph (5), item (iii) or paragraph (6) of that Article, and limited to the part corresponding to the amount of gift tax under a grace period). In this case, the value of those special gifted business assets to be included in the basis for calculating the taxable value of inheritance tax on the inheritance or bequest due to that death is to be calculated on the basis of the value (meaning the value of the special gifted business assets referred to in paragraph (2), item (iii), (a) of that Article), at the time of that gift (or, in the case where the provisions of paragraph (18) of that Article have been applied, on the date of the confirmation order prescribed in that paragraph), of the special gifted business assets acquired through the gift from that donor to which the provisions of paragraph (1) of that Article apply.
前条第一項の規定の適用を受ける同条第二項第二号に規定する特例事業受贈者に係る贈与者が死亡した場合（その死亡の日前に猶予中贈与税額に相当する贈与税の全部につき同条第三項、第四項、第十一項又は第十二項の規定による納税の猶予に係る期限が確定した場合並びにその死亡の時以前に当該特例事業受贈者が死亡した場合及び同条第十四項第四号に掲げる場合に該当した場合を除く。）には、当該贈与者の死亡による相続又は遺贈に係る相続税については、当該特例事業受贈者が当該贈与者から相続（当該特例事業受贈者が当該贈与者の相続人以外の者である場合には、遺贈）により同条第一項の規定の適用に係る特例受贈事業用資産（同条第五項第三号又は第六項の規定により特例受贈事業用資産とみなされたものを含み、猶予中贈与税額に対応する部分に限る。）の取得をしたものとみなす。この場合において、その死亡による相続又は遺贈に係る相続税の課税価格の計算の基礎に算入すべき当該特例受贈事業用資産の価額については、当該贈与者から同条第一項の規定の適用に係る贈与により取得をした特例受贈事業用資産の当該贈与の時（同条第十八項の規定の適用があつた場合には、同項に規定する認可決定日）における価額（同条第二項第三号イの特例受贈事業用資産の価額をいう。）を基礎として計算するものとする。