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生前の資金援助と遺産分割

Posted on June 4, 2013 at 1:19 AM
被相続人の生前に、相続人が資金援助などの特別な利益を受けている場合、「特別受益」として相続財産の分割で考慮する場合があります。
 
例えば、父が亡くなりその妻と子ども二人が相続人とします。遺言は無く、相続財産は全部で1000万円とします。法定相続分に従えば、妻=500万円、子どもA＝250万円、子どもB＝250万円ですね。
 
しかし、子どもAが父親の生前に事業のための資金として100万円の援助を受けていたとします。これを「特別受益」と捉えると、遺産分割のときに「特別受益の持ち戻し」をしなければならないことになるかもしれないのです。
 
計算方法は、生前に贈与した100万円を、なくなった時点での相続財産1000万円に加算して、相続財産の総額を1100万円とみなします。それを法定相続分で分けると、妻＝550万円、子どもA＝275万円、子どもB＝275万円となります。しかし、実際には1000万円しかないわけですから、このように分けることはできません。
 
そこで、100万円加算した分を、子どもAの275万円から差し引きます。すると、子どもA＝175万円となり、遺産の総額も妻550万+子どもA175万+子どもB275万＝1000万円ということになります。
 
もちろん、必ず特別受益の持ち戻しをしなければならないわけではありません。また、病気の治療など、親として当然為すべき義務のために費やしたお金は特別受益とはみなしません。
 
いずれにしても、家族が普段からよくコミュニケーションをとって仲良くしていることが、相続時の紛争回避の何よりの方法だと思うのです。

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