はいぐうしゃこうじょ
配偶者控除
1. tax exemption for one's spouse
2. Marital deductionMarital deduction is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. Spouses can transfer property between themselves tax free and ex-spouses can do that according to divorce decree. For U.S. estate and gift tax purposes, there is no tax on transfers between spouses, whether during lifetime or at death.
Read “Marital deduction” on English Wikipedia
Read “配偶者控除” on Japanese Wikipedia
Read “Marital deduction” on DBpedia
Read “Marital deduction” on English Wikipedia
Read “配偶者控除” on Japanese Wikipedia
Read “Marital deduction” on DBpedia
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