Article 19Amount of Inheritance Tax Where a Gift Was Made Within Seven Years Before the Commencement of the Succession
第十九条（相続開始前七年以内に贈与があつた場合の相続税額）
In the case where a person who has acquired property by inheritance or bequest has acquired property by gift from the decedent relating to that succession within seven years before the commencement of the succession, for that person, the amount obtained by adding the value of the property acquired by that gift (limited to that which is included, pursuant to Article 21-2, paragraphs (1) through (3), Article 21-3 and Article 21-4, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls (excluding specified gifted property); the same applies hereinafter in this Article and Article 51, paragraph (2)) (hereinafter referred to in this paragraph as "gifted property to be added") (for gifted property to be added other than property acquired within three years before the commencement of the succession, the balance obtained by deducting 1,000,000 yen from the total value of that property) to the taxable value for inheritance tax is deemed to be the taxable value for inheritance tax, and the amount calculated by applying the provisions of Article 15 through the preceding Article (where gift tax has been imposed on the acquisition of the gifted property to be added, the amount obtained by deducting from that amount the amount calculated as provided by Cabinet Order as the amount of gift tax relating to that property (being the amount before deduction under the provisions of Article 21-8, and excluding the amounts of tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax)) is the amount of inheritance tax that person is to pay.
相続又は遺贈により財産を取得した者が当該相続の開始前七年以内に当該相続に係る被相続人から贈与により財産を取得したことがある場合においては、その者については、当該贈与により取得した財産（第二十一条の二第一項から第三項まで、第二十一条の三及び第二十一条の四の規定により当該取得の日の属する年分の贈与税の課税価格計算の基礎に算入されるもの（特定贈与財産を除く。）に限る。以下この条及び第五十一条第二項において同じ。）（以下この項において「加算対象贈与財産」という。）の価額（加算対象贈与財産のうち当該相続の開始前三年以内に取得した財産以外の財産にあつては、当該財産の価額の合計額から百万円を控除した残額）を相続税の課税価格に加算した価額を相続税の課税価格とみなし、第十五条から前条までの規定を適用して算出した金額（加算対象贈与財産の取得につき課せられた贈与税があるときは、当該金額から当該財産に係る贈与税の税額（第二十一条の八の規定による控除前の税額とし、延滞税、利子税、過少申告加算税、無申告加算税及び重加算税に相当する税額を除く。）として政令の定めるところにより計算した金額を控除した金額）をもつて、その納付すべき相続税額とする。
Specified gifted property as referred to in the preceding paragraph means, of the residential real property or money prescribed in Article 21-6, paragraph (1) that the spouse of a decedent who is a spouse whose marriage period prescribed in that paragraph is 20 years or more has acquired by gift from that decedent and that falls under the cases listed in the following items, the portion specified in each of those items according to the category of cases listed therein.
前項に規定する特定贈与財産とは、第二十一条の六第一項に規定する婚姻期間が二十年以上である配偶者に該当する被相続人からの贈与により当該被相続人の配偶者が取得した同項に規定する居住用不動産又は金銭で次の各号に掲げる場合に該当するもののうち、当該各号に掲げる場合の区分に応じ、当該各号に定める部分をいう。
in the case where that gift was made in or before the year preceding the year of the commencement of the succession and the spouse of the decedent has been subject to the application of Article 21-6, paragraph (1) with regard to gift tax for the year in which the date of acquisition by that gift falls: the portion equivalent to the amount deducted pursuant to that paragraph;
当該贈与が当該相続の開始の年の前年以前にされた場合で、当該被相続人の配偶者が当該贈与による取得の日の属する年分の贈与税につき第二十一条の六第一項の規定の適用を受けているとき 同項の規定により控除された金額に相当する部分
in the case where that gift was made in the year of the commencement of the succession and the spouse of the decedent is not a person who has already been subject to the application of Article 21-6, paragraph (1) with regard to gifts from the decedent (limited to cases specified by Cabinet Order): the portion equivalent to the amount that would be deducted pursuant to that paragraph on the assumption that that paragraph applied.
当該贈与が当該相続の開始の年においてされた場合で、当該被相続人の配偶者が当該被相続人からの贈与について既に第二十一条の六第一項の規定の適用を受けた者でないとき（政令で定める場合に限る。） 同項の規定の適用があるものとした場合に、同項の規定により控除されることとなる金額に相当する部分