Philip Morris, number two in the Japanese market with a 25 per cent market share, argues that a sharp rise in taxes could hurt tax revenues and lead to other adverse consequences.

在日本市场上拥有25%市场份额的第二大烟草公司菲莫争论说，税收的大幅增加会损害税收收入，导致其他负面结果。

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Apparently the company neglected to mention the adverse tax consequences related to such withdrawals.

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While not ideal for estate planning, this is quite common and can often be used without problems, except in many second-marriage situations or large estates that may suffer adverse tax consequences.

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The tax laws changed and may have an adverse effect on your situation if your spouse were to pass away this year or next.

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