Article 70-2-6Special Provisions for Persons Electing Settlement Taxation at Inheritance
第七十条の二の六（相続時精算課税適用者の特例）
In the case where a person who has acquired property by gift on or after January 1, 2015 is a grandchild of the person who made that gift (limited to a person who is 18 years of age or older as of January 1 of that year), and the person who made that gift is 60 years of age or older as of January 1 of that year, the provisions of Article 21-9 of the Inheritance Tax Act apply mutatis mutandis to the person who has acquired property by that gift.
平成二十七年一月一日以後に贈与により財産を取得した者がその贈与をした者の孫（その年一月一日において十八歳以上である者に限る。）であり、かつ、その贈与をした者がその年一月一日において六十歳以上の者である場合には、その贈与により財産を取得した者については、相続税法第二十一条の九の規定を準用する。
In the case where a person who is 18 years of age or older as of January 1 of a year has acquired property by gift from a person who is 60 years of age or older as of that day, and the person who has acquired property by that gift becomes a grandchild of the person who made that gift during that year, the provisions of the preceding paragraph are not to apply to property acquired by gift from the person who made that gift before the time of becoming a grandchild.
その年一月一日において十八歳以上の者が同日において六十歳以上の者からの贈与により財産を取得した場合において、当該贈与により財産を取得した者がその年の中途において当該贈与をした者の孫となつたときは、孫となつた時前に当該贈与をした者からの贈与により取得した財産については、前項の規定の適用はないものとする。
Even in the case where a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) ceases to be a grandchild of the person who made the gift referred to in paragraph (1) pertaining to that written notification, the provisions of paragraph (3) of that Article as applied mutatis mutandis pursuant to that paragraph are to apply to property acquired by gift from the person who made that gift.
The provisions of the Inheritance Tax Act and other laws and regulations concerning inheritance tax or gift tax apply by deeming a person who has submitted the written notification referred to in Article 21-9, paragraph (2) of the Inheritance Tax Act as applied mutatis mutandis pursuant to paragraph (1) to be a person electing settlement taxation at inheritance prescribed in paragraph (5) of that Article who has acquired property to which the provisions of paragraph (3) of that Article apply, and the person who made the gift referred to in paragraph (1) to be the specified donor prescribed in paragraph (5) of that Article who has made a gift of property to which the provisions of paragraph (3) of that Article apply, respectively.
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.