In the case where all or part of the estate prescribed in Article 958-2, paragraph (1) (Distribution of the Estate to a Person with a Special Connection to the Decedent) of the Civil Code has been granted pursuant to the provisions of that paragraph, the person to whom it was granted is deemed to have acquired, by bequest from the decedent relating to that property, an amount equivalent to the market value of that property at the time it was granted (where there is a special provision in Chapter III on the valuation of that property, the value assessed pursuant to that provision).
民法第九百五十八条の二第一項（特別縁故者に対する相続財産の分与）の規定により同項に規定する相続財産の全部又は一部を与えられた場合においては、その与えられた者が、その与えられた時における当該財産の時価（当該財産の評価について第三章に特別の定めがある場合には、その規定により評価した価額）に相当する金額を当該財産に係る被相続人から遺贈により取得したものとみなす。
In the case where the amount of the special contribution payment that a special contributor is to be paid has been finalized, that special contributor is deemed to have acquired an amount equivalent to the amount of that special contribution payment by bequest from the decedent who received the special contribution made by that special contributor.
特別寄与者が支払を受けるべき特別寄与料の額が確定した場合においては、当該特別寄与者が、当該特別寄与料の額に相当する金額を当該特別寄与者による特別の寄与を受けた被相続人から遺贈により取得したものとみなす。