Article 21-17Succession to the Obligation to Pay Inheritance Tax Relating to Settlement Taxation at Inheritance, etc.
第二十一条の十七（相続時精算課税に係る相続税の納付義務の承継等）
If a person electing settlement taxation at inheritance for a specified donor dies on or before the death of that specified donor, the heirs of that person electing settlement taxation at inheritance (including universal legatees; the same applies hereinafter in this Article and the following Article) succeed to the rights or obligations relating to tax payment accompanying the application of the provisions of this Section that that person electing settlement taxation at inheritance had. However, if that specified donor is among those heirs, that specified donor does not succeed to those rights or obligations relating to tax payment.
特定贈与者の死亡以前に当該特定贈与者に係る相続時精算課税適用者が死亡した場合には、当該相続時精算課税適用者の相続人（包括受遺者を含む。以下この条及び次条において同じ。）は、当該相続時精算課税適用者が有していたこの節の規定の適用を受けていたことに伴う納税に係る権利又は義務を承継する。ただし、当該相続人のうちに当該特定贈与者がある場合には、当該特定贈与者は、当該納税に係る権利又は義務については、これを承継しない。
In the case referred to in the main clause of the preceding paragraph, if an heir of a person electing settlement taxation at inheritance has made a qualified acceptance, that heir succeeds to the rights or obligations relating to tax payment referred to in that paragraph only to the extent of the property acquired by inheritance (including property acquired by bequest or gift from that person electing settlement taxation at inheritance).
前項本文の場合において、相続時精算課税適用者の相続人が限定承認をしたときは、当該相続人は、相続により取得した財産（当該相続時精算課税適用者からの遺贈又は贈与により取得した財産を含む。）の限度においてのみ同項の納税に係る権利又は義務を承継する。
The provisions of Article 5, paragraphs (2) and (3) (Succession to the Obligation to Pay National Tax through Inheritance) of the Act on General Rules for National Taxes apply mutatis mutandis to the rights or obligations relating to tax payment referred to in paragraph (1) that the heirs of a person electing settlement taxation at inheritance come to have pursuant to the provisions of this Article.
国税通則法第五条第二項及び第三項（相続による国税の納付義務の承継）の規定は、この条の規定により相続時精算課税適用者の相続人が有することとなる第一項の納税に係る権利又は義務について、準用する。
The provisions of the preceding three paragraphs apply mutatis mutandis where a person who has succeeded to the rights or obligations referred to in paragraph (1) dies.