Legally Reserved Share

Japanese: 遺留分 - いりゅうぶん

This refers to a certain percentage of inherited property (estate) that must be left by law to certain heirs, and the deceased cannot take this away by gift or bequest (Civil Code Articles 1042 to 1049). Just as a person is free to dispose of their property while alive, they should also be free to dispose of their property in a will (bequest). However, given the purpose of the inheritance system, which is to leave an estate to close relatives of the deceased (the deceased), it is undesirable to allow dispositions that leave no property at all to heirs such as the wife or children. For this reason, a certain percentage of inherited property that cannot infringe on the deceased's free disposal is set aside for specific heirs.

[Yasuyuki Takahashi and Masamitsu Nozawa, July 19, 2019]

Person entitled to inheritance share and amount of inheritance share

Those who have a reserved portion are called "legal portion holders," and include heirs other than siblings, namely lineal descendants, lineal ascendants, and spouses (Civil Code Article 1042). Since siblings do not have a reserved portion, if the deceased has no children, grandchildren, parents, or spouses and siblings are the heirs, the deceased can make a will to leave all of his/her assets to others.

The amount of the reserved share is first determined by who the heirs are, and their percentage of the total inheritance. The reserved share is allocated between each heir in proportion to their statutory share of inheritance. If the only heirs are lineal ascendants, the reserved share is one-third of the deceased's assets, and in other cases, one-half of the deceased's assets (Article 1042 of the same law).

[Yasuyuki Takahashi and Masamitsu Nozawa, July 19, 2019]

Assets that are the basis for calculating the inheritance share

The decedent's assets that are the basis for calculation are the amount of the decedent's assets at the time of death, plus the value of the following gifts, minus the total amount of debts (Civil Code Article 1043). The gifts that are added are (1) gifts made within one year before the decedent's death, (2) gifts made more than one year ago where both parties knew that they would cause damage to the heir entitled to a legally reserved portion (Civil Code Article 1044), and (3) gifts made by the decedent to an heir during his lifetime for the purpose of marriage, adoption, or for livelihood (Civil Code Articles 903 and 904). Debts that are deductible also include inheritance tax and funeral expenses.

[Yasuyuki Takahashi and Masamitsu Nozawa, July 19, 2019]

Claim for the amount of infringement of the inheritance right

If the amount of the assets inherited by an heir (including gifts received during the deceased's lifetime) falls short of the amount of the legally reserved portion due to gifts or bequests made by the deceased, the heir may demand payment of the shortfall (the amount of the infringement of the legally reserved portion) from the recipient of the gifts or bequests. This is called the right to claim for the amount of the infringement of the legally reserved portion (Civil Code Article 1046).

Before the 2018 Inheritance Law amendment, the right to abate the reserved portion was provided (Article 1031 and following), and the exercise of this right was considered to have a real right effect. For example, if a deceased who ran a business bequeathed the company's land and building to his eldest son who helped him with the business, and the eldest daughter, dissatisfied with this, exercises the right to abate the reserved portion, the company's land and building will naturally become jointly owned by the eldest son and daughter, which will not only hinder the business but also go against the will of the deceased. Therefore, the amendment stated that the exercise of the right to abate the reserved portion will result in a monetary claim equivalent to the amount of the infringement of the reserved portion (Article 1046, Paragraph 1 of the Inheritance Law), and this prevented inherited real estate from becoming jointly owned. Furthermore, if a legatee or donee who receives a monetary claim from a survivor's right holder is unable to immediately prepare the money, the legatee may ask the court to grant a deadline for the payment of all or part of the monetary debt (Law Article 1047, Paragraph 5).

In conjunction with this amendment, the name of the "right to claim for reduction of the reserved portion" was changed to the "right to claim for the amount of infringement of the reserved portion." This right will be extinguished by prescription if one year has passed since the person entitled to the reserved portion learned of the start of the inheritance and the existence of a gift or bequest that infringed the reserved portion, or ten years has passed since the start of the inheritance (Article 1048 of the same law).

[Masami Nozawa July 19, 2019]

[Reference] | Bequest | Inheritance | Inheritance share | Gift

Example of calculation of inheritance share
©Shogakukan ">

Example of calculation of inheritance share

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

相続財産（遺産）のうち、一定の相続人に法律上、かならず残しておかなければならないとされている一定の割合額をいい、被相続人は贈与や遺贈によってこれを奪うことができない（民法1042条～1049条）。人は生前に自由に財産を処分できると同じように、遺言で財産を処分すること（遺贈）も自由にできるはずだが、他方、死者（被相続人）の近親者に遺産を残そうとする相続制度の趣旨からすれば、妻や子など相続人にまったく財産が残らないような処分を許すことは望ましくない。そこで、死者の自由な処分も侵しえない相続財産の一定割合額を、特定の相続人のために定めたのである。

［高橋康之・野澤正充　2019年7月19日］

遺留分権利者と遺留分の額

遺留分をもっている者を遺留分権利者といい、兄弟姉妹を除く相続人、すなわち直系卑属、直系尊属、配偶者がこれにあたる（民法1042条）。兄弟姉妹は遺留分をもたないから、被相続人に子、孫、親、配偶者もなく、兄弟姉妹が相続人になる場合には、被相続人が全財産を他人にやると遺言することもできることになる。

　遺留分の額は、まず相続人がだれであるかによって、相続財産に対する遺留分全体の割合が決められる。各相続人の間では、法定相続分に比例してそれぞれの遺留分が割り当てられる。直系尊属だけが相続人であるときは、遺留分は被相続人の財産の3分の1、その他の場合は被相続人の財産の2分の1が遺留分となる（同法1042条）。

［高橋康之・野澤正充　2019年7月19日］

遺留分算定の基礎となる財産

算定の基礎となる被相続人の財産とは、被相続人が死んだときにもっていた財産の額に、次にあげる贈与の価額を加え、そこから債務の全額を控除した額である（民法1043条）。加算される贈与とは、(1)死ぬ前1年間にされた贈与、(2)1年以上前にされた贈与でも、両方の当事者が遺留分権利者に損害を加えることを知っていながらした贈与（同法1044条）、(3)生前に被相続人から相続人に対して、婚姻、養子縁組のため、または生計の資本のためにされた贈与（同法903条・904条）、である。なお、控除される債務には、相続税や葬式費用も含まれる。

［高橋康之・野澤正充　2019年7月19日］

遺留分侵害額の請求

被相続人が贈与や遺贈をしたために、相続人が相続する財産の額（生前に贈与を受けた額も含む）が遺留分の額を下回ることになる場合には、その不足の部分（遺留分侵害額に相当する金銭）を、贈与や遺贈を受けた者に対し、支払請求することができる。これを遺留分侵害額請求権という（民法1046条）。

　2018年（平成30）の相続法改正前は、遺留分減殺請求権が規定され（同法旧1031条以下）、その権利の行使によって当然に物権的効果が生ずるとされていた。たとえば、事業を営んでいた被相続人が、その事業を手伝っていた長男に会社の土地と建物を遺贈し、これに不満を持った長女が遺留分減殺請求権を行使すると、会社の土地と建物は当然に長男と長女の共有となり、事業に支障が生じるのみならず、被相続人の意思にも反することとなる。そこで、上記の改正では、遺留分減殺請求権の行使によって遺留分侵害額に相当する金銭債権が生ずることにし（同法1046条1項）、相続不動産が共有状態となることを回避した。そして、遺留分権利者から金銭請求を受けた受遺者または受贈者が、金銭をただちに準備できない場合には、受遺者等は、裁判所に対し、金銭債務の全部または一部の支払いにつき期限の許与を求めることができることにした（同法1047条5項）。

　なお、このような改正に伴い、「遺留分減殺請求権」は、「遺留分侵害額請求権」へと、その名称が変更した。この権利は、遺留分権利者が、相続の開始および遺留分を侵害する贈与または遺贈があったことを知った時から1年間、相続開始の時から10年間を経過すれば、時効によって消滅する（同法1048条）。

［野澤正充　2019年7月19日］

[参照項目] | 遺贈 | 相続 | 相続分 | 贈与

遺留分の算定例

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例

<<: Illusionism

>>: Advection - Iryu