归扣是为了兼顾共同继承人间的公平，在分割遗产时将参与继承之继承人所受的由被继承人生前作出的无偿性赠与归入遗产总额，并从该继承人的应继份中加以扣除。
Deduction is to find balance between heirs. It should be cut from the total heritage heirs getting from decedent. The deduction system is derived from the Roman Law.
归扣是为了兼顾共同继承人间的公平，在分割遗产时将参与继承之继承人所受的由被继承人生前作出的无偿性赠与归入遗产总额，并从该继承人的应继份中加以扣除。
Deduction is to find balance between heirs. It should be cut from the total heritage heirs getting from decedent. The deduction system is derived from the Roman Law.
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