For a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor, the taxable value for inheritance tax is the value obtained by adding, to the taxable value for inheritance tax, the balance remaining after making the deduction under the provisions of Article 21-11-2, paragraph (1) from the value of property acquired by gift from that specified donor that is subject to the application of the provisions of Article 21-9, paragraph (3) (limited to that which is included, pursuant to the provisions of Article 21-2, paragraphs (1) through (3), Article 21-3, Article 21-4 and Article 21-10, in the basis for calculating the taxable value for gift tax for the year in which the date of that acquisition falls).
特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者については、当該特定贈与者からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるもの（第二十一条の二第一項から第三項まで、第二十一条の三、第二十一条の四及び第二十一条の十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に限る。）の価額から第二十一条の十一の二第一項の規定による控除をした残額を相続税の課税価格に加算した価額をもつて、相続税の課税価格とする。
With regard to the application of the provisions of Articles 13, 18, 19, 19-3 and 20 to the calculation of inheritance tax for a person electing settlement taxation at inheritance who has acquired property by inheritance or bequest from a specified donor and for other persons, the phrase "property acquired by that inheritance or bequest" in Article 13, paragraph (1) is deemed to be replaced with "property acquired by that inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "that is located in the area where this Act is enforced" in paragraph (2) of that Article with "that is located in the area where this Act is enforced and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "property acquired by inheritance or bequest" in paragraph (4) of that Article with "property acquired by inheritance or bequest and property subject to the application of the provisions of Article 21-9, paragraph (3) that is acquired by gift from the decedent in the case where the decedent is a specified donor prescribed in paragraph (5) of that Article", the phrase "that property" with "those items of property after the deduction under the provisions of Article 21-11-2, paragraph (1)", the phrase "plus an amount equivalent to 20 percent thereof" in Article 18, paragraph (1) with "plus an amount equivalent to 20 percent thereof; provided, however, that this does not apply, where the person was such a blood relative in the first degree of the decedent at the time of acquiring the property by gift, to the amount of inheritance tax specified by Cabinet Order as corresponding to the property acquired from that decedent", the phrase "specified gifted property" in Article 19, paragraph (1) with "specified gifted property and property subject to the application of the provisions of Article 21-9, paragraph (3)", the phrase "property by inheritance or bequest" in Article 19-3, paragraph (3) with "property (including property acquired by gift from the decedent relating to that inheritance that is subject to the application of the provisions of Article 21-9, paragraph (3)) by inheritance or bequest", the phrase "property acquired for those reasons" in Article 20, item (i) with "property acquired for those reasons (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))", and the phrase "the value of property" in item (ii) of that Article with "the value of property (including property acquired by gift from that decedent that is subject to the application of the provisions of Article 21-9, paragraph (3))".
特定贈与者から相続又は遺贈により財産を取得した相続時精算課税適用者及び他の者に係る相続税の計算についての第十三条、第十八条、第十九条、第十九条の三及び第二十条の規定の適用については、第十三条第一項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第二項中「あるもの」とあるのは「あるもの及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、同条第四項中「取得した財産」とあるのは「取得した財産及び被相続人が第二十一条の九第五項に規定する特定贈与者である場合の当該被相続人からの贈与により取得した同条第三項の規定の適用を受ける財産」と、「当該財産」とあるのは「第二十一条の十一の二第一項の規定による控除後のこれらの財産」と、第十八条第一項中「とする」とあるのは「とする。ただし、贈与により財産を取得した時において当該被相続人の当該一親等の血族であつた場合には、当該被相続人から取得した当該財産に対応する相続税額として政令で定めるものについては、この限りでない」と、第十九条第一項中「特定贈与財産」とあるのは「特定贈与財産及び第二十一条の九第三項の規定の適用を受ける財産」と、第十九条の三第三項中「財産」とあるのは「財産（当該相続に係る被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、第二十条第一号中「事由により取得した財産」とあるのは「事由により取得した財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）」と、同条第二号中「財産の価額」とあるのは「財産（当該被相続人からの贈与により取得した財産で第二十一条の九第三項の規定の適用を受けるものを含む。）の価額」とする。
In the case referred to in paragraph (1), if there is gift tax imposed on property subject to the application of the provisions of Article 21-9, paragraph (3), the amount of inheritance tax to be paid is the amount obtained by deducting from the amount of inheritance tax an amount equivalent to that amount of gift tax (being the amount before the 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).
第一項の場合において、第二十一条の九第三項の規定の適用を受ける財産につき課せられた贈与税があるときは、相続税額から当該贈与税の税額（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。）に相当する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。