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💴 | Parent left a large amount of debt.If there is something you want to inherit, do you have to give up everything?


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Parents left a large amount of debt.If there is something you want to inherit, do you have to give up everything?

 
If you write the contents roughly
Inheritance can be abandoned in addition to simple approval, but if you abandon inheritance, you will be considered not to be an heir, and you will not be able to take over any positive or negative property, so I want to protect it. It is not suitable if you have property.
 

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Abandonment

AbandonmentWhat is (Sozoku Broom)?Civil lawOne of the above concepts, terms, heirs are heritageinheritanceIs to abandon all positive and negative property[1]Do not do it.It is used when the inheritance is not attractive due to the large debt of the decedent, or when brothers and sisters other than the successor decline the inheritance in order to stabilize the management of the family business.In addition, from the day when he knew that he was an heirWithin a monthToLimited approvalOr the heir who did not choose to abandon the inheritance (Family courtToperiodIf you don't offer to grow)Simple approvalIs considered (Civil Code Article 915Item 1,921 article2)[2].

Less than,Civil lawOnly the number of articles is described.

How to abandon inheritance

Anyone who intends to abandon the inheritance must declare this to the family court in charge of the decedent's last address (938 article,Household case procedure law,Non-litigation case procedure law).Limited approvalUnlike, no further procedure is required.

Of course, if you have modified the inherited heritage, you will not be allowed to abandon the inheritance, even within three months.

This is to prevent the convenient abandonment of only the positive heritage and then the inheritance abandonment of the negative heritage.

When making a statementHeir OfResident cardVoucher orFamily registerIn addition to the voucher, depending on the relationship between the filer and the decedentFamily registerA copy must be attached[3].

Before the start of inheritance, there is a risk of extortion and cannot be abandoned.Also, it is different from the abandonment of inheritance (there is no time limit and the method does not matter).

Incidentally,Life insuranceDeath benefits are considered to be the property of the beneficiary, not the property of the decedent, so even if the statutory heir who is also the beneficiary waives the inheritance, he / she can receive the death benefit.[4].

Effect of inheritance abandonment

Civil law

Those who give up inheritance are considered not to be heirs from the beginning,Heritage divisionUnlike, there is no restriction that it cannot harm the rights of a third party (939 article).About the direct descendants of the abandonedInheritanceDoes not occur (887 articleSee item 2).If a grandparent's inheritance occurs after abandoning the parent's inheritance, he is still the grandparent's heir, unaffected by the abandoned fact.

As an obligation to manage inherited property, the same as in own propertyDuty of care(940 article), And withdrawal is prohibited as an effect common to simple approval and inheritance abandonment (919 article).

By abandoning the inheritance of all the same ranks, the second rank will become the heir.For example, if all the children give up inheritance, the latestDirect descent(Parents, etc.) become heirs.If the lineal ancestor does not exist or is abandoned, the decedent's brothers and sisters become heirs.Therefore, if the inherited property is insolvent, all of them, including the spouse, must waive the inheritance sequentially or at the same time in order to avoid the debt.If all heirs abandon the inheritance, the treatment is "Absence of heirs # Establishment of inheritance corporationSee.

Even if three months have passed since the decedent died, it will be calculated from the time when he / she learns that the waiver of all the predecessors has been accepted, that is, he / she has become the heir.[2]..In the case of multiple inheritance, if the heir dies without abandonment during the three-month contemplation period, the status will also be inherited.

Division of property due to inheritance abandonmentRight to cancel fraudulent activityNot subject to.

Tax law

Even if you give up inheritance, other heirs should payinheritance taxIn principle, the total amount ofThis is because if the total amount of inheritance tax can be changed by abandoning inheritance, there is a high risk of inducing tax avoidance or conversely causing abandonment.For example, if the eldest son is the decedent and the parents give up the inheritance and the second to fifth sons become legal heirs, the tax exemption limit will increase by the increase in the number of legal heirs, and the tax payment amount will increase. Decreases.To prevent such tax avoidance,Inheritance tax lawAbove, the waiver of inheritance does not change the number of legal heirs.

Inheritance abandonment and registration

Since inheritance abandonment has an absolute retroactive effect,registrationlostthird partyIs able to compete withPrecedentIs[5].

Reasons for abandoning inheritance and number of cases

1990'sBubble burstImmediately afterwards, there were a number of cases in which the inheritance was abandoned for the purpose of not taking over the debt of the parents who failed in the business. In the 2010s, in rural areasLand priceI do not want to take over the houses and land (so-called negative movable property) that I can not sell due to the slump and I do not plan to use it, or in recent yearsNuclear FamilyとLow birthrate and aging populationHas had little interaction with the decedent, either because he has no children or siblings, or because he has already died.nephew,nieceThere are increasing cases where distant relatives such as distant relatives become legal heirs and choose to abandon inheritance.[6][7][8].Judicial statisticsAccording to the report, the number of petition for abandonment of inheritance, which was 1989 in 4 (Heisei 3626), has increased five-fold to 30 in 2018 (30), 21 years later.[6].

footnote

  1. ^ [SMBC Nikko Securities]Easy-to-understand glossary even for the first timeRetrieved February 2021, 10
  2. ^ a b "It's hard if you don't know!What is the XNUMX-month rule for inheritance?”. Japan Broadcasting Corporation (created on August 2019, 12). 2019/12/31Browse.
  3. ^ Court "Declaration of Abandonment of Inheritance"
  4. ^ "Q. Can I still receive death insurance even if I give up inheritance?”. Life Insurance Culture Center. 2019/12/31Browse.
  5. ^ Supreme Court January 42, 1 Second Small Court JudgmentSupreme Court Information
  6. ^ a b "Sudden annoying inheritance, the reality is”. Japan Broadcasting Corporation (created on August 2019, 11). 2019/12/31Browse.
  7. ^ "Close-up Gendai + "" Sudden inheritance "one day for you !?"”. Japan Broadcasting Corporation (created on August 2019, 12). 2019/12/31Browse.
  8. ^ "Parents who do not live = "negative movable property" that cannot be sold?Rapidly increasing inheritance abandonment”. Asahi Shimbun (created on May 2019, 12). 2019/12/31Browse.

Related item

Abandonment

AbandonmentWhat is (Sozoku Broom)?Civil lawOne of the above concepts, terms, heirs are heritageinheritanceIs to abandon all positive and negative property[1]Do not do it.It is used when the inheritance is not attractive due to the large debt of the decedent, or when brothers and sisters other than the successor decline the inheritance in order to stabilize the management of the family business.In addition, from the day when he knew that he was an heirWithin a monthToLimited approvalOr the heir who did not choose to abandon the inheritance (Family courtToperiodIf you don't offer to grow)Simple approvalIs considered (Civil Code Article 915Item 1,921 article2)[2].

Less than,Civil lawOnly the number of articles is described.

How to abandon inheritance

Anyone who intends to abandon the inheritance must declare this to the family court in charge of the decedent's last address (938 article,Household case procedure law,Non-litigation case procedure law).Limited approvalUnlike, no further procedure is required.

Of course, if you have modified the inherited heritage, you will not be allowed to abandon the inheritance, even within three months.

This is to prevent the convenient abandonment of only the positive heritage and then the inheritance abandonment of the negative heritage.

When making a statementHeir OfResident cardVoucher orFamily registerIn addition to the voucher, depending on the relationship between the filer and the decedentFamily registerA copy must be attached[3].

Before the start of inheritance, there is a risk of extortion and cannot be abandoned.Also, it is different from the abandonment of inheritance (there is no time limit and the method does not matter).

Incidentally,Life insuranceDeath benefits are considered to be the property of the beneficiary, not the property of the decedent, so even if the statutory heir who is also the beneficiary waives the inheritance, he / she can receive the death benefit.[4].

Effect of inheritance abandonment

Civil law

Those who give up inheritance are considered not to be heirs from the beginning,Heritage divisionUnlike, there is no restriction that it cannot harm the rights of a third party (939 article).About the direct descendants of the abandonedInheritanceDoes not occur (887 articleSee item 2).If a grandparent's inheritance occurs after abandoning the parent's inheritance, he is still the grandparent's heir, unaffected by the abandoned fact.

As an obligation to manage inherited property, the same as in own propertyDuty of care(940 article), And withdrawal is prohibited as an effect common to simple approval and inheritance abandonment (919 article).

By abandoning the inheritance of all the same ranks, the second rank will become the heir.For example, if all the children give up inheritance, the latestDirect descent(Parents, etc.) become heirs.If the lineal ancestor does not exist or is abandoned, the decedent's brothers and sisters become heirs.Therefore, if the inherited property is insolvent, all of them, including the spouse, must waive the inheritance sequentially or at the same time in order to avoid the debt.If all heirs abandon the inheritance, the treatment is "Absence of heirs # Establishment of inheritance corporationSee.

Even if three months have passed since the decedent died, it will be calculated from the time when he / she learns that the waiver of all the predecessors has been accepted, that is, he / she has become the heir.[2]..In the case of multiple inheritance, if the heir dies without abandonment during the three-month contemplation period, the status will also be inherited.

Division of property due to inheritance abandonmentRight to cancel fraudulent activityNot subject to.

Tax law

Even if you give up inheritance, other heirs should payinheritance taxIn principle, the total amount ofThis is because if the total amount of inheritance tax can be changed by abandoning inheritance, there is a high risk of inducing tax avoidance or conversely causing abandonment.For example, if the eldest son is the decedent and the parents give up the inheritance and the second to fifth sons become legal heirs, the tax exemption limit will increase by the increase in the number of legal heirs, and the tax payment amount will increase. Decreases.To prevent such tax avoidance,Inheritance tax lawAbove, the waiver of inheritance does not change the number of legal heirs.

Inheritance abandonment and registration

Since inheritance abandonment has an absolute retroactive effect,registrationlostthird partyIs able to compete withPrecedentIs[5].

Reasons for abandoning inheritance and number of cases

1990'sBubble burstImmediately afterwards, there were a number of cases in which the inheritance was abandoned for the purpose of not taking over the debt of the parents who failed in the business. In the 2010s, in rural areasLand priceI do not want to take over the houses and land (so-called negative movable property) that I can not sell due to the slump and I do not plan to use it, or in recent yearsNuclear FamilyとLow birthrate and aging populationHas had little interaction with the decedent, either because he has no children or siblings, or because he has already died.nephew,nieceThere are increasing cases where distant relatives such as distant relatives become legal heirs and choose to abandon inheritance.[6][7][8].Judicial statisticsAccording to the report, the number of petition for abandonment of inheritance, which was 1989 in 4 (Heisei 3626), has increased five-fold to 30 in 2018 (30), 21 years later.[6].

footnote

  1. ^ [SMBC Nikko Securities]Easy-to-understand glossary even for the first timeRetrieved February 2021, 10
  2. ^ a b "It's hard if you don't know!What is the XNUMX-month rule for inheritance?”. Japan Broadcasting Corporation (created on August 2019, 12). 2019/12/31Browse.
  3. ^ Court "Declaration of Abandonment of Inheritance"
  4. ^ "Q. Can I still receive death insurance even if I give up inheritance?”. Life Insurance Culture Center. 2019/12/31Browse.
  5. ^ Supreme Court January 42, 1 Second Small Court JudgmentSupreme Court Information
  6. ^ a b "Sudden annoying inheritance, the reality is”. Japan Broadcasting Corporation (created on August 2019, 11). 2019/12/31Browse.
  7. ^ "Close-up Gendai + "" Sudden inheritance "one day for you !?"”. Japan Broadcasting Corporation (created on August 2019, 12). 2019/12/31Browse.
  8. ^ "Parents who do not live = "negative movable property" that cannot be sold?Rapidly increasing inheritance abandonment”. Asahi Shimbun (created on May 2019, 12). 2019/12/31Browse.

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