Abstract: The creation of subrogation inheritance and deduction lies in practicing the concept of fairness in the succession process. The basic spirit of representation is to seek the longitudinal fairness of sub share independent,and the deduction lies in seeking the horizontal equity of joint heirs in common inheritance. Representative heir should undertake the obligation of deduction,when the subrogated successor receives the special gift from ancestor during his lifetime. Conversely, when the descendant who inherits in subrogation receives special gift from the decedent, difference should made as to the period to accept donation to decide whether the representative heir undertakes the obligation of deduction. If the ancestor has the wish to exempt the deduction, we should respect the wish.