In the case where a person who has acquired property by inheritance or bequest is a person other than a blood relative in the first degree of the decedent relating to that inheritance or bequest (including a lineal descendant of the decedent who has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance) or the decedent's spouse, the amount of inheritance tax for that person is, notwithstanding the provisions of the preceding Article, the amount calculated pursuant to that Article plus an amount equivalent to 20 percent thereof.
The blood relative in the first degree in the preceding paragraph is not to include the case where a lineal descendant of the decedent referred to in that paragraph has become an adopted child of the decedent; provided, however, that this does not apply where that lineal descendant has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance.
Read this with the articles around it
Amount of Inheritance Tax of Each Heir, etc.
The amount of inheritance tax for a person who has acquired property by inheritance or bequest is the amount calculated by multiplying the total inheritance tax amount for all persons who have…
相続又は遺贈により財産を取得した者に係る相続税額は、その被相続人から相続又は遺贈により財産を取得したすべての者に係る相続税の総額に、それぞれこれらの事由により財産を取得した者に係る相続税の課税価格が当該財産を取得したすべての者に係る課税価格の合計額のうちに占める割合を乗じて算出した金額とする。
Open this provisionAddition to the Amount of Inheritance Tax
In the case where a person who has acquired property by inheritance or bequest is a person other than a blood relative in the first degree of the decedent relating to that inheritance or bequest…
相続又は遺贈により財産を取得した者が当該相続又は遺贈に係る被相続人の一親等の血族（当該被相続人の直系卑属が相続開始以前に死亡し、又は相続権を失つたため、代襲して相続人となつた当該被相続人の直系卑属を含む。）及び配偶者以外の者である場合においては、その者に係る相続税額は、前条の規定にかかわらず…
Open this provision