Postponement of Inheritance taxation system at inheritance

In the taxation system for gift taxes, there is a calendar year taxation system and an inheritance taxation system at inheritance, and if it meets certain requirements, you can select a reimbursement taxation system at inheritance. As of 1st January of the year of gift, the donor is a parent 65 years of age or older, the giver is the estimated heirs of the donor a child over 20 years old (including the grandchild of 20 years old or older when the child is dead) It can be applied if it is).