Article 20Deduction for Successive Inheritance

In the case where a person has acquired property by inheritance (including a bequest by a decedent to an heir; the same applies hereinafter in this Article), if the decedent relating to that inheritance (referred to as the "second inheritance" in this Article) has acquired, by an inheritance that commenced within 10 years before the commencement of the second inheritance (referred to as the "first inheritance" in this Article), property (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to the first inheritance), for a person who has acquired property by inheritance from that decedent, the amount obtained by deducting, from the amount calculated pursuant to Article 15 through the preceding Article, the amount calculated by successively multiplying the amount equivalent to the amount of inheritance tax imposed on the property acquired by that decedent by the first inheritance (including property subject to the application of Article 21-9, paragraph (3) that was acquired by gift from the decedent relating to that first inheritance) (excluding the amounts of inheritance tax equivalent to delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file and heavy penalty tax; the same applies in item (i)) by the proportions listed in the following items is the amount of inheritance tax to be paid.