Inheritance Wiki Calculations Steps

Hello.

Could somebody poke fun at how dull I am by explaining the workings of ‘Step 3’ in the inheritance calculation table? I’ve tried to dig around to find an answer to no avail. It just seems this is ‘accepted.’

Step 3 suggests the following equation:
100万円 +((2600万 – 1000万)\*15%)=385万

Q1: What is this 100万 being **added** into the calculation
Q2: What is this 1000万 being **deducted** from the calculation
Q3: How does the above equation not equal 340万

Lastly
Q4: In the ‘Inheritance Tax Rates’ table, there are increasing values (e.g. 50万, 200万, 700万 . . .) what is this referring to?

Thank you.

by Accomplished-Cup3780

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