Hello. This is tomo from "tomo's Inheritance Notebook". Today, I'm talking about one of the exceptionally large "preferential treatments" in inheritance tax. It's called—"Spousal Tax Deduction".

・The spouse can say, '10 million yen is my share.' ・The other child can say, '5 million yen is my share.' If these two claim their legal reserve, the eldest son will have to pay 10 million + 5 million ...