This system was established by the 1980 Civil Code amendment to ensure fairness in inheritance (Article 904-2 of the Civil Code). When a co-heirer has made a special contribution to the maintenance or increase of the deceased's assets, the inheritance property is the deceased's assets minus that contribution, and that person's share of inheritance is the calculated inheritance share plus the contribution. In principle, the contribution share is determined by consultation between the co-heirs. If the consultation cannot be concluded, the family court will decide after taking all circumstances into consideration. It should be noted that the contribution share is a modification of the inheritance share, and that the contributor is assumed to be an heir. In other words, a mistress, a common-law wife, or the wife of an eldest son will not be recognized as having a contribution share, no matter how much they contribute. → Related topics Inheritance Source : Heibonsha Encyclopedia About MyPedia Information |
相続の公平を期するために1980年の民法改正により創設された制度(民法904条の2)。共同相続人中で被相続人の財産の維持または増加に特別の寄与をした者があるとき,被相続人の財産からその寄与分を差し引いたものを相続財産とし,その者の相続分は算定相続分に寄与分を加えた額とする。寄与分については共同相続人の協議によって定めるのが原則。協議が調わないときは,家庭裁判所が諸般の事情を考慮に入れて決定する。なお,寄与分は相続分の修正であり,寄与者は相続人であることを前提としていることには注意が必要である。すなわち,愛人,内妻,長男の嫁などはいくら寄与しても寄与分は認められない。 →関連項目相続 出典 株式会社平凡社百科事典マイペディアについて 情報 |
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