①In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), item (iii) or (iv)) falls under the heirs of the decedent relating to that inheritance or bequest under the provisions of Part V, Chapter II (Heirs) of the Civil Code (or, where there has been a renunciation of inheritance, the heirs on the assumption that there had been no such renunciation) and is less than 18 years of age, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen by the number of years until that person reaches 18 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.

②Where the amount that can be deducted pursuant to the preceding paragraph exceeds the amount calculated for the person receiving that deduction pursuant to Article 15 through the preceding Article, the amount of the excess is, as provided by Cabinet Order, to be deducted from the amount calculated pursuant to Article 15 through the preceding Article on the value of the property acquired by inheritance or bequest from the decedent referred to in paragraph (1) by a person under a duty of support of the person receiving that deduction, and the amount after that deduction is the amount of inheritance tax to be paid by that person under a duty of support.

③Where a person who falls under paragraph (1) is a person who has already received a deduction under the provisions of the preceding two paragraphs with regard to that person or a person under a duty of support of that person, the amount that that person or the person under a duty of support of that person can have deducted under those provisions is limited to the amount of the shortfall in the case where the total of the amounts already deducted was less than the amount that can be deducted under the provisions of paragraph (1) (where a deduction under those provisions has been received two or more times, the amount that could be deducted under the provisions of that paragraph upon first acquiring property by inheritance or bequest).

①In the case where a person who has acquired property by inheritance or bequest (excluding a person who falls under Article 1-3, paragraph (1), items (ii) through (iv)) falls under the heirs prescribed in paragraph (1) of the preceding Article of the decedent relating to that inheritance or bequest and is a person with a disability, for that person the amount obtained by deducting the amount calculated by multiplying 100,000 yen (200,000 yen where that person is a person with a particular disability) by the number of years until that person reaches 85 years of age (where that number of years is less than one year, or has a fraction of less than one year, it is counted as one year) from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid.

②A person with a disability prescribed in the preceding paragraph means a person who, due to a mental disability, is in a constant state of lacking the capacity to discern right from wrong, a person who is blind, or any other person with a mental or physical disability as specified by Cabinet Order, and a person with a particular disability prescribed in that paragraph means a person with a severe mental or physical disability among the persons with a disability in that paragraph, as specified by Cabinet Order.

③The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis where paragraph (1) is applied. In this case, the phrase "the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 19-3".

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.

In the case where a person has acquired property located outside the area where this Act is enforced by inheritance or bequest (including a gift prescribed in Article 21-2, paragraph (4); the same applies hereinafter in this Article), if tax equivalent to inheritance tax has been imposed on that property under the laws and regulations of that place, for the person who has acquired that property, the amount obtained by deducting the amount equivalent to the amount of tax so imposed from the amount calculated pursuant to Article 15 through the preceding Article is the amount of inheritance tax to be paid; provided, however, that where the amount to be deducted exceeds the amount calculated by multiplying the amount calculated for that person pursuant to those provisions by the proportion that the value of that property represents of the portion of the value of the property acquired by that inheritance or bequest that was included in the basis for calculating the taxable value, that deduction is not made as to the excess amount.

Gift tax is imposed, as provided for in this Section and the following Section, in the amount calculated as the amount of gift tax relating to a person who has acquired property by gift.

①In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (i) or (ii) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year is the taxable value for gift tax.

②In the case where a person who has acquired property by gift falls under Article 1-4, paragraph (1), item (iii) or (iv) with respect to the acquisition of property by gift during that year, for that person, the total value of the property acquired by gift during that year that is located in the area where this Act is enforced is the taxable value for gift tax.

③In the case where a person who has acquired property by gift is, with respect to the acquisition of property by gift during that year, a person who falls under Article 1-4, paragraph (1), item (i) and also falls under item (iii) or (iv) of that paragraph, or a person who falls under item (ii) of that paragraph and also falls under item (iii) or (iv) of that paragraph, for that person, the total of the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person had a domicile in the area where this Act is enforced and the value of the property specified by Cabinet Order that was acquired by gift during the period in which that person did not have a domicile in the area where this Act is enforced is the taxable value for gift tax.

④The value of property acquired by gift from the decedent relating to a succession, by a person who has acquired property by inheritance or bequest, in the year of the commencement of the succession, that is added to the taxable value for inheritance tax pursuant to the provisions of Article 19, is not included in the taxable value for gift tax, notwithstanding the provisions of the preceding three paragraphs.

①The value of the following property is not included in the taxable value for gift tax:

②The provisions of Article 12, paragraph (2) apply mutatis mutandis to the property listed in item (iii) of the preceding paragraph. In this case, the phrase "that paragraph" in Article 12, paragraph (2) is deemed to be replaced with "Article 21-3, paragraph (1)", and the phrase "inheritance tax" with "gift tax".