The total inheritance tax amount is the sum of the amounts calculated by taking the balance obtained by deducting the basic deduction for the estate from the total of the amounts equivalent to the taxable values for inheritance tax of all persons who have acquired property by inheritance or bequest from the same decedent, on the assumption that heirs corresponding to the number of heirs of that decedent prescribed in paragraph (2) of the preceding Article have acquired that balance in accordance with their shares of inheritance under the provisions of Article 900 (Intestate Shares) and Article 901 (Share of an Heir Taking per Stirpes) of the Civil Code, dividing each amount so acquired (or, where there is only one heir or no heir, that deducted balance) into the amounts listed in the left-hand column of the following table, and multiplying each of the amounts by the rate listed in the right-hand column of that table.
| Amount of 10,000,000 yen or less | 10 percent |
| Amount exceeding 10,000,000 yen but 30,000,000 yen or less | 15 percent |
| Amount exceeding 30,000,000 yen but 50,000,000 yen or less | 20 percent |
| Amount exceeding 50,000,000 yen but 100,000,000 yen or less | 30 percent |
| Amount exceeding 100,000,000 yen but 200,000,000 yen or less | 40 percent |
| Amount exceeding 200,000,000 yen but 300,000,000 yen or less | 45 percent |
| Amount exceeding 300,000,000 yen but 600,000,000 yen or less | 50 percent |
| Amount exceeding 600,000,000 yen | 55 percent |
相続税の総額は、同一の被相続人から相続又は遺贈により財産を取得した全ての者に係る相続税の課税価格に相当する金額の合計額からその遺産に係る基礎控除額を控除した残額を当該被相続人の前条第二項に規定する相続人の数に応じた相続人が民法第九百条（法定相続分）及び第九百一条（代襲相続人の相続分）の規定による相続分に応じて取得したものとした場合におけるその各取得金額（当該相続人が、一人である場合又はない場合には、当該控除した残額）につきそれぞれその金額を次の表の上欄に掲げる金額に区分してそれぞれの金額に同表の下欄に掲げる税率を乗じて計算した金額を合計した金額とする。
| 千万円以下の金額 | 百分の十 |
| 千万円を超え三千万円以下の金額 | 百分の十五 |
| 三千万円を超え五千万円以下の金額 | 百分の二十 |
| 五千万円を超え一億円以下の金額 | 百分の三十 |
| 一億円を超え二億円以下の金額 | 百分の四十 |
| 二億円を超え三億円以下の金額 | 百分の四十五 |
| 三億円を超え六億円以下の金額 | 百分の五十 |
| 六億円を超える金額 | 百分の五十五 |