The amount of inheritance tax for a person who has acquired property by inheritance or bequest is the amount calculated by multiplying the total inheritance tax amount for all persons who have acquired property by inheritance or bequest from the decedent by the proportion that the taxable value for inheritance tax of each person who has acquired property by such cause represents of the total of the taxable values for all persons who have acquired that property.

①In the case where a person who has acquired property by inheritance or bequest is a person other than a blood relative in the first degree of the decedent relating to that inheritance or bequest (including a lineal descendant of the decedent who has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance) or the decedent's spouse, the amount of inheritance tax for that person is, notwithstanding the provisions of the preceding Article, the amount calculated pursuant to that Article plus an amount equivalent to 20 percent thereof.

②The blood relative in the first degree in the preceding paragraph is not to include the case where a lineal descendant of the decedent referred to in that paragraph has become an adopted child of the decedent; provided, however, that this does not apply where that lineal descendant has become an heir by representation because a lineal descendant of the decedent died on or before the commencement of the succession or lost the right of inheritance.

①In 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.

②Specified 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.

①Where the spouse of a decedent has acquired property by inheritance or bequest from that decedent, with regard to that spouse, if there is a balance after deducting the amount listed in item (ii) from the amount listed in item (i), that balance is the amount of inheritance tax to be paid, and if the amount listed in item (i) is the amount listed in item (ii) or less, there is to be no amount of inheritance tax to be paid.

②In the case where, by the deadline for filing the return under Article 27 relating to the inheritance or bequest referred to in the preceding paragraph (referred to as the "return due date" in this paragraph), all or part of the property acquired by that inheritance or bequest has not yet been divided by the co-heirs or universal legatees, for the application of the preceding paragraph, that undivided property is not to be included in the property that forms the basis for calculating the taxable value referred to in item (ii), (b) of that paragraph; provided, however, that this does not apply, as to the property so divided, where that undivided property is divided within three years from the return due date (or, where there are unavoidable circumstances specified by Cabinet Order, such as the filing of an action relating to that inheritance or bequest, for that property not having been divided before the end of that period, and the approval of the competent district director with jurisdiction over the place for tax payment has been obtained as provided by Cabinet Order, within four months after the day following the day specified by Cabinet Order as the day on which the division of that property became possible).

③The provisions of paragraph (1) apply only where a document specified by Ministry of Finance Order, such as a document containing a statement to the effect that the person is to receive the application of paragraph (1) and details concerning the calculation of the amounts listed in the items of that paragraph, is attached to the return under Article 27 (including the return filed after the deadline relating to that return and the amended returns relating to these returns; the same applies in paragraph (5)) or to the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of the Act on General Rules for National Taxes.

④In the case where a return or written request for reassessment referred to in the preceding paragraph has been submitted without the attachment of the document specified by Ministry of Finance Order referred to in that paragraph, if the district director finds that there are unavoidable circumstances for the failure to attach it, the district director may apply paragraph (1) only where that document is submitted.

⑤In the case where a person who has acquired property by the inheritance or bequest referred to in paragraph (1) has filed a return under Article 27, or has not filed it, based on acts of concealing or falsifying, and files a return filed after the deadline or an amended return having foreseen that reassessment or determination would be made with regard to the inheritance tax as a result of an investigation of the inheritance tax relating to that inheritance or bequest, with regard to the application of paragraph (1) to the amount of inheritance tax relating to that return filed after the deadline or amended return, the phrase "total inheritance tax amount" in paragraph (1), item (ii) is deemed to be replaced with "total inheritance tax amount that is calculated on the assumption that the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) that were committed by the spouse of the decedent relating to that inheritance is not included in the taxable values for inheritance tax of all persons who have acquired that property"; the phrase "of the total of the taxable values" in item (ii) of that paragraph is deemed to be replaced with "of the balance obtained by deducting the equivalent amount from the total of the taxable values"; the phrase "the total of the taxable values" in item (ii), (a) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the total of the taxable values, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)"; and the phrase "the taxable value for inheritance tax" in item (ii), (b) of that paragraph is deemed to be replaced with "the balance obtained by deducting, from the taxable value for inheritance tax, the amount equivalent to the amount based on the facts arising from the acts of concealing or falsifying prescribed in paragraph (6) (limited to that which is to be included in the taxable value for inheritance tax relating to that spouse)".

⑥"Acts of concealing or falsifying" in the preceding paragraph means acts committed by a person who has acquired property by inheritance or bequest that conceal or falsify all or part of the facts that are to form the basis for calculating the taxable value for inheritance tax relating to the person who has acquired that property.