相続人の権利とは?遺言とは?代襲相続とは?

こんにちは。

江東区・相続申告コンシェルジュ
大倉公認会計士税理士事務所の大倉です。

 

今日のテーマは、「相続人の権利とは?遺言とは?代襲相続とは?」について。

 

 

相続人の権利

 

法定相続分とは、民法で規定されている相続できる割合を言います。

 

配偶者は常に相続人である為、故人に子がなく相続人が配偶者だけの場合は、故人の財産のすべてを配偶者が相続することになります。それ以外の場合の法定相続分は次の通りとなります。

 

 

相続の順位 法定相続人になる人 法定相続分
配偶者 親・祖父母 兄弟姉妹
子(代襲相続人を含む)がいる場合 1/2 1/2 なし なし
配偶者がいない なし なし
子(代襲相続人を含む)がいない場合 2/3 1/3 なし
配偶者がいない なし
子と直系尊属がいない場合 3/4 1/4
配偶者がいない

 

 

法定相続分についていくつか押さえておきたい留意点があります。

 

 

遺言とは?

 

遺言とは遺言者の死亡後の財産処分等について、被相続人の意思を相続人に残すものです。
遺言者は、自由な意思により遺言書を作成することができます。
そこに定められた分配は、遺留分を侵害しない限り、法定相続分より優先されるため、遺産分割は遺言通りに行われます。

 

遺留分とは相続人の生活を保障するため、兄弟姉妹を除く法定相続人が最低限相続できる遺産の割合を指します。
その権利の有無と割合は相続人によって異なります。

子の場合は法定相続分の2分の1となります。
例えば故人に配偶者と子が2人いる場合は、1人の子の法定相続分は2分の1×2分の1=4分の1ということになりますが、その2分の1、つまり8分の1が1人の子の遺留分割合になります。

 

 

代襲相続とは

 

代襲相続とは、本来であれば、被相続人の相続人となるべき者(子または兄弟姉妹)が相続開始前に死亡したり、相続欠格・相続排除により相続権を失った場合に、その子が代わって相続することを言います。

 

なお代襲相続人の相続分は被相続人の相続人となるべき者(子または兄弟姉妹)の法定相続分となります。

 

 

以上です。

 

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