Heritage - Issan

A general term for the assets left and inherited after a person's death. It can be considered almost synonymous with inherited property, but while inherited property is a concept that is taken from the perspective of the heirs regarding the assets that are inherited by each individual heir, inheritance is used to comprehensively view the assets left by the deceased (the decedent). In addition to positive assets such as land, houses, savings, loans, and securities, inheritance also includes negative assets such as debts left by the deceased. However, rights that are meaningless unless exercised by the decedent himself (called personal rights) are not included in inheritance and are not subject to inheritance (Article 896 of the Civil Code). In addition, ownership of ancestral tombs, ritual implements, and genealogy are also excluded from inheritance (Article 897 of the same code). An heir inherits all rights and obligations, but if there are two or more heirs, they must decide which assets to give to whom, and this procedure is called the division of the estate.

[Yasuyuki Takahashi and Masamitsu Nozawa]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

ある人の死後に残されて相続される財産の総称。相続財産とほぼ同義語とみてよいが、相続財産が、相続によって個々の相続人に承継された財産を、相続人の側からとらえた概念であるのに対して、遺産は、死者（被相続人）が残した財産を包括的にみた場合に用いられる。遺産には、土地、家屋や預貯金、貸し金、有価証券などの積極財産のほかに、死者の残した借金などの消極財産も含まれる。ただ、被相続人自身が行使しなければ意味のない権利（一身専属権という）は、遺産には含まれず、相続の対象にはならない（民法896条）。また、祖先を祭る墳墓や祭具、系譜などの所有権も遺産から除外されている（同法897条）。相続人はいっさいの権利・義務を受け継ぐが、相続人が2人以上の場合には、どの財産をだれにやるかを決めなければならないが、この手続を遺産分割という。

［高橋康之・野澤正充］

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