Chain successions tax credit

If the mother also dies within 10 years after the father's death, chain successions tax credit are recognized and the inheritance tax is reduced.
As a result, an amount equivalent to a certain percentage of the tax amount imposed at the time of inheritance (primary inheritance) upon the death of the father will be deducted from the tax amount at the time of inheritance (secondary inheritance) upon the death of the mother.
This chain successions tax credit increases as the interval from the first inheritance to the second inheritance is shorter.

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YAMAMOTO.AKIRA
YAMAMOTO.AKIRA