Inheritance procedure

The Heritage Inheritance Will Counseling Center provides total support for inheritance procedures.
Inheritance procedures require various procedures and a large number of documents to collect, so even if you are not familiar with them, collecting them will be a considerable effort.

If you have become an heir but do not know what to do, please contact us by phone first.

Seal Certificate and Power of Attorney I will.

I think there are various reasons for your family, so please tell us a story.

Since we will consult for the first time free of charge, please feel free to make a reservation by phone.

Reception time: 9:00 to 21:00 Phone is open on Saturdays, Sundays, and holidays

We also accept consultations at your home free of charge.

Inheritance support fee list

Click here for more information on inheritance and inheritance

• Certificate of Division of Heritage Division
• heritage division method
• About the heirs
• Inheritance value/survey
• About Wills
• Inheritance tax
• Inheritance support fee

Preparation of the Heritage Division Agreement

We will investigate the inheritance's property and who is the heir, and collect materials to create a heir relationship diagram.

The family register from birth to death of the beneficiary is ordered, it is determined who the heir is, and an inheritance relationship explanatory diagram is created based on the family register to make it easy to understand who is the heir. I will.

Once you have decided on the heirs, we will investigate how many inheritance assets will be inherited, discuss how the heirs will divide, and based on that, we will create a heritage division agreement. I will.

The Heritage Inheritance Wills Counseling Center will assist all heirs in the heritage division consultation in an equal and neutral position by receiving a power of attorney from all heirs. I will.

After the Heritage Division Consultation Agreement has been established and the Heritage Division Agreement has been prepared, banking procedures and real estate-related procedures will be conducted based on the agreement.

1. Basic survey for preparation of heritage division agreement

We will investigate the inheritance's property, investigate who is the heir, collect materials, and create a heir relationship diagram.

2. Preparation of Heritage Division Consultation Documents

Once you have completed the heir relationships and property inventory, each heir must submit a consent form and a power of attorney.

If the discussion on the heritage division consultation does not proceed, we will provide advice based on legal knowledge and experience from a fair and neutral standpoint. Once the discussions are complete, we will create a heritage division agreement required for the name change procedure of the heritage, and have all heirs sign and seal.

By creating a heritage division agreement, the meaning of leaving it as a document as evidence to prevent dispute at a later date, and the attachment of the heritage division agreement during the process of changing names such as savings and real estate and inheritance tax declaration You will be asked, so you can use it in that case.

3. Procedure based on the preparation of the Heritage Division Agreement

Procedures for canceling or changing ownership of real estate or deposits/savings in the name of each inherited property, and changing the name of shares from heir to heir.

All procedures will be arranged by the Heritage Inheritance Will Consultation Center.

Heritage division method

Flow of heritage division

1. Preparation for inheritance division consultation

We will confirm the heirs, confirm the legal inheritance, confirm the heritage, confirm the special benefits/contributions, and confirm the existence of wills.

We will prepare an inventory of properties, collect a copy of the family register, and a certificate of registration of real estate.

2. Hold a heritage division discussion

All heirs need to do it, but it's possible to have discussions without everyone.

You don't have to divide according to legal inheritance, you can divide freely if everyone agrees.

If no agreement can be reached, a trial and arbitration will be held in the family court.

When and who can make a heritage division agreement?

3. Creating a Heritage Division Agreement

There is no obligation to create it, but it is necessary to carry out inheritance procedures such as inheritance registration.

The inheritance division agreement requires a seal stamp and a seal stamp certificate of all heirs. You can obtain the seal stamp certificate at the government office where you register the seal stamp.

4. Transfer of heritage to heirs

Procedures such as cancellation of deposits and savings, transfer of ownership, transfer of ownership of stock, and registration of ownership transfer of real estate.

Legal inheritance

The principle is to divide according to statutory inheritance, but it is not always necessary to discuss the inheritance division according to statutory inheritance.

The inheritance division talks discuss how heirs divide inherited things.

When you buy a house before you are alive, you should give less help to the children and increase the number of other children, or to give your spouse more inheritance in consideration of your spouse's life after retirement and secondary inheritance. The situation may be considered.

Also, it is difficult to divide the details into statutory inheritances precisely unless all the assets are cash.

For real estate, cars, works of art, jewelry, etc., it may be expensive to ask an expert to appraise, so you should decide at an approximate market price. If you really want to know the exact amount, you will need to have an expert appraise.

A will will take precedence over legal inheritance

The heir (the person who died) can inherit the heir as he/she wants by using a will.

If there is a will, inheritance will be performed according to the content of the will, and if there is no will, statutory inheritance will be performed according to the law.

However, if the content of a will that infringes the remaining portion (minimum inheritance of the heir), there is a possibility that the heir infringing the remaining portion may make a claim to reduce the remaining portion.

In the case of a notarized deed, you can search the notary public's office for a will made by the heir.

Discussing how to divide in a heritage division discussion

When an inherited person dies, his or her inheritance becomes that of the heir, and if there is more than one, it is shared by each heir.

If there is no will, or if the will is comprehensively determined as a percentage of the inheritance, it is a heritage division discussion to discuss specifically who inherits the shared heritage and what inherits it. is.

First, it is necessary to establish (1) who is the heir, and (2) the inheritance that can be inherited.

Insistence of each heir

Each heir insists on his advantage.

Various claims are made, such as the fact that the siblings who lived with their parents hide their property, their homes are cheap or expensive, and they want to inherit more because they took care of their parents.

If you are an heir and you are not close to each other, this may be the case, but sometimes you may not get along well with inheritance. In particular, there are cases where heirs are satisfied, but they want more heirs to be spouses.

If the inheritance division consultation is unsuccessful, apply for estate division mediation with the family court.

What is contribution?

The contribution is that heirs who helped the business of the heirs, contributed to the formation of assets, and cared for after retirement were inherited more than heirs who did nothing.

You can freely decide the amount of contribution if you discuss it in the inheritance division discussion and agree on all.

If the debate on the inheritance division does not make a conclusion, mediation will take place in the family court, but a large amount of contribution will not be recognized.

Since a special contributing action is required, it is not recognized as a contributing action as a general rule within the scope of the obligation of care and cooperation between married couples and the obligation of dependents between relatives and siblings.

The wife of the heirs child

If the heir's wife takes care of her father-in-law and mother, he or she will not be a contributor because he is not an heir.

In such cases, the wife is considered to have contributed and contributed as a substitute for the husband, and there is room for the husband to recognize the contribution.

Calculation of contributions

If everyone agrees on the inheritance division discussion, you can decide the amount you like.

For example, I have a wealth of 10 million yen, and when my father died and my heirs were my brother and sister, I took care of my father and helped with the business.This is when the contribution is 1 million yen.

My brother's inheritance: 10 million yen x 1/2 = 5 million yen ⇒ 5 million yen + 1 million yen = 6 million yen

Sister's inheritance: 10 million yen x 1/2 = 5 million yen ⇒ 5 million yen -1 million yen = 4 million yen

Certificate of lack of inheritance

What is a certificate of no inheritance?

Certificate of lack of inheritance is a certificate that the heir has stated if the heir who received the gift of death of the deceased has no inheritance.

For example, if your spouse and one child are heirs, you will receive one-half of each inheritance, but the child will give more than one-half of the inheritance and the total amount of the property donated. It may be used when you want to inherit all of your spouse due to having received such information.

A heritage division agreement is required for real estate registration, etc., but in some cases a certificate of no inheritance may be used instead.

While it is possible to discuss the inheritance division agreement and prepare the inheritance division agreement, it is easier to create a certificate that there is no inheritance.

However, the person who creates the certificate that there is no inheritance is not written by other heirs asking them to write it for the time being, but make sure that you really do not need inheritance Please write.

If you don't know, consult an expert.

Used instead of giving up inheritance

In the above case, if the child abandons inheritance and tries to inherit the spouse, if the inheritee (the person who has died) has parents or siblings, they will be with the spouse. Become an heir.

If I thought that I decided to inherit all my spouse's future life for the sake of my spouse's future, in fact, I would have to create a heritage division agreement with the parents and brothers of the decedents. However, this is not the case with a certificate of no inheritance.

However, if you have a debt, you are not an heir from the beginning if you have abandoned inheritance, so you are not obligated to repay the debt, but with a certificate that there is no inheritance, heir However, since there is no inheritance, it may be necessary to comply if the creditor requests it.

What are special benefits?

When there is a gift or beneficiary before birth

The special benefit is a system that is designed to be inherited as fairly as possible.

If there is an heir who received a large amount of gifts before birth, or if a specific heir has a bequest, it will be unfair to divide the inheritance without considering it.

Special benefits are limited to the following three cases and civil law.

1. Belief, gift by testament
2. Expenses for marriage and adoption: wedding costs, etc.
3. Giving as capital of livelihood: cost of purchasing condominium, etc.

Because it is easy to argue with details such as birthday gifts and travel expenses, it is easy to get into a dispute, so only the large amount is limited.

Calculation of special benefits

Total assets = assets at inheritance + special benefit amount.

The individual inheritance of each heir is as follows.

Individual inheritance of each heir = (property at the time of inheritance + special beneficiary amount) x inheritance ratio of each heir-bequest or gift amount of each heir

For example, in the case of inheritance of spouse, son, and daughter when the husband disappears, the son receives assistance for the purchase of an apartment of 20 million yen, the daughter receives 10 million yen at the time of marriage, and 60 million yen when inheritance If there was property.

Spouse: (60 million yen + 20 million yen + 10 million yen) x 1/2 = 45 million yen

Son: (60 million yen + 20 million yen + 10 million yen) × 1/2 × 1/2-20 million yen = 2.5 million yen

Daughter: (60 million yen + 20 million yen + 10 million yen) x 1/2 x 1/2 -10 million yen = 12.5 million yen

If the special benefit exceeds the inheritance amount

If the special beneficiary amount exceeds the inheritance, the special beneficiary does not have the inheritance, but does not need to return the excess.

For example, in the case of an inheritance of a wife and two children, the property at the time of inheritance is 20 million yen, and the son has received a condominium purchase fund of 10 million yen.

20 million yen + 10 million yen = 30 million yen. If you divide by legal inheritance, your wife will be 15 million yen and your child will be 7.5 million yen.

My son has received over 10 million yen-7.5 million yen = 2.5 million yen, but I don't have to return it.

However, if the infringement is infringed, it may be necessary to return it by a request to reduce the retained interest.

Calculation method when special benefit exceeds inheritance

In the above example, it is necessary to calculate the ratio that the wife and daughter will bear -2.5 million yen.

Wife's inheritance 15 million yen / (15 million yen + 7.5 million yen) = 2/3 2/3 x 20 million yen = 13.33 million yen

Daughter's inheritance 7.5 million yen ÷ (15 million yen + 7.5 million yen) = 1/3 1/3 x 20 million yen = 6.67 million yen

If the special beneficiary infringes the remaining portion

Article 1030 (calculation of the remainder) states as follows.

Givements shall be included in the value in accordance with the provisions of the preceding article only within one year prior to the start of inheritance. If both parties make a gift by knowing that they will damage the owner of the residual stake, the same shall apply to gifts given one year prior to the date.

However, the Supreme Court has the following precedents.

  The gift to the heirs specified by Article 903, Paragraph 1 of the Civil Code was given right before the start of inheritance, and the socio-economic conditions and heirs When considering changes in personal circumstances as well, unless there are special circumstances such as granting a request for murder to the right heir, requirements specified by Article 1030 of the same law Even those that do not meet the above are subject to the reduction of the retained portion.

That is, when it is not terrible for the special beneficiary, it will be subject to the claim for the reduction of the retained earnings.

If you're fighting for cruelty, you'll be in court.

Calculation when special beneficiary infringes the remaining portion

The heirs are a wife and a son, and the inheritance property is 10 million yen, and the son has received 20 million yen for the purchase of an apartment.

10 million yen + 20 million yen = 30 million yen

My wife's actual inheritance is 10 million yen, and my son is only giving 20 million yen when the apartment is purchased.

My wife's legal inheritance is 30 million yen ÷ 2 = 15 million yen, so 5 million yen is infringed.

You can request to reduce the amount of the remaining portion of 5 million yen, but you can not request it.

If you have a good relationship with your child, or if your son takes care of your husband after his husband's death, such as when your wife lives with you in your son's apartment, you may not be charged. Will be opened.

Since we will consult for the first time free of charge, please feel free to make a reservation by phone.

Reception time: 9:00 to 21:00 Phone is available on Saturdays, Sundays, and holidays
We also accept consultations at your home free of charge.

Price list for inheritance procedure support

About the heirs

The Heritage Inheritance Will Counseling Center will determine the heir by examining the family register until the birth of the heir.

If another heir comes out after the inheritance split, the heir and inheritance will be changed, and it will be difficult to redo the inheritance split consultation and pay the inheritance in cash.

Legal heir

A legal heir is a person who has the right to inherit the heir when he or she dies.

If there is a spouse, the spouse will always be an heir, and those who have a consanguinity with the heir will inherit the spouse.

If there is a higher rank in the order of (1) child (2) parent (3) siblings, the lower rank will not inherit.

For example, if you have a spouse and children, parents and siblings cannot be heirs. Also, if a child is dead and has a grandchild, the grandchild will inherit the child's behalf.

In addition, if there is no spouse and there is a child, only the child will be the heir and neither the parents nor the siblings will be heirs.

If you have a fetus

The fetus is also an heir. However, in the case of stillbirth, you will not be an heir.

Because the interests of the mother and the child are conflicting, we will have a special representative for the fetus and discuss the division of inheritance.

However, since heirs and legal inheritance will change depending on whether or not they are born safely, we often discuss heritage division after giving birth.

If you have more than one child, you must have one special agent for each child. (Because children have conflicting interests)

For example, if the father of the fetus died and the mother was pregnant, the heirs will be the mother and the fetus (and the sibling if the fetus has an older brother and sister).

If you have an adopted child

Adopted children are also heirs of adoptive parents, just like real children. You will also be the heir to your parents. To that extent, both the adoptive parents and the actual parents are required to support them.

In order to inherit as an adopted child, it is necessary for the government office to accept the notification of inheritance. However, an adopted child who is living alone does not become an heir.

When there is a missing person

When there is a missing person who is alive or dead, the practice is to create a heritage division agreement excluding the missing person and pay the inheritance with money if it is found to be alive. I will.

In addition, if a person is alive or dead for more than 7 years, he/she may be deemed to have died by law and may be excluded from the heirs.

In case of a wife or mistress of your inner relationship

If you have not registered your marriage, even if you are married and you live as if you were a married couple, you will be married to a wife and you will not have the right to inherit. However, if there is no other heir, you may be able to inherit as a special relative.

If you have a child with your wife or mistress, you will be the heir if the child is recognized. A child born out of wedlock has the same inheritance as a child born out of wedlock.

If you are not recognized, you will not be an heir.

For divorced wife, husband

If you are divorced, you will be the other person and you will not be the heir. However, the child between the divorced wife and husband will be the heirs.

In case of illegitimate child

If you are not a child with your wife who has given you a marriage notice, but have been acknowledged as your own child and submitted a recognition notice to the government office and received it, you will have the same amount of inheritance as your unborn child.

In some cases, after the death of my father, he may be sued and recognized in court. In that case, you can request the parent or siblings who inherited with your spouse to return your inheritance (inheritance claim).

If your heir is missing

If there is a missing person, it is not possible to discuss the inheritance division except for the heirs. It is invalid if all heirs do not divide the inheritance. If you do not actually attach the seal stamp certificate and seal/signature to all of the inheritance division agreements, you will not be able to perform procedures such as canceling deposits and changing names.

If you have any heirs who are out of your home and do not know your telephone number or address when contacting you for inheritance procedures, first check your address.

We will check the place of permanent registration from your family register and obtain a supplementary note for your family register at the municipal office where your family register is located. The address of the family register is indicated in the family register.

If you still do not know your address, proceed with the heir as an absentee.

A petition for the appointment of an inheritance estate manager due to the absence of an heir is filed with the family court, and the elected inheritance estate manager participates in the inheritance division consultation on behalf of the missing person

If the heir is unknown life or death

If the heir is unknown to live for seven years, you can file a complaint of disappearance.

If a disappearance is declared by the court, heirs of unknown life or death are considered dead.

Since you are considered dead and you will be divided into heritage, you will be able to carry out inheritance procedures as usual, so if a missing person has a child, the child will inherit the inheritance.

If the heir has an overseas resident

Obtain signature certificate

Overseas, we sign instead of a seal. Heirs residing overseas will be asked to issue a signature certificate to be used as a substitute for the seal certificate at the local Japanese embassy or consulate.

Bring the Heritage Split Agreement to the embassy or consulate and ask them to issue a signature certificate to prove that you are the person who signed the Heritage Split Agreement.

Obtaining residence certificate

When inheriting real estate, a resident card is required, but if you have deleted your resident registration in Japan, obtain a residence certificate and use it instead of your resident card.

Heir with a resident card in Japan

If you are an heir with a resident card in Japan, you can return to Japan to obtain a seal stamp certificate and have the seal stamped on the heritage division agreement.

Recently, there are cheap flights such as LCC, and there are even cheaper flights in Asia than in Japan, so it's a good idea to have a temporary return if possible.

Points to note when heirs have foreign residents

It takes time to exchange with foreign countries.

Recently, it has become possible to easily exchange with foreign countries by e-mail or online phone.

However, considering that heirs living overseas go to the embassies and consulates, or mail the inheritance division agreement, it will take longer than domestic procedures.

We recommend that you contact an overseas resident as soon as possible and proceed with the procedure.

Wills and will-executor

If you have a will, you do not need to discuss heritage division and the executor can start the procedure immediately.

You don't even have to collect a seal certificate for every heir.

If you have an estimated heir abroad, it is recommended that you write a will and specify the executor.

If a person who lives abroad has a will to make a cash inheritance so that he/she can make payment by remittance, it would not be good for both the executor and the heirs receiving the inheritance. Or?

Heirs have minors

Minors are also heirs

Minors also have inheritance rights. Since you cannot inherit or reduce the amount of inheritance just because you are a minor, you will have to divide your inheritance according to your legal inheritance.

Division of heritage including minors

If a minor acts legally, the consent of a legal representative is required.

The legal representative is usually the parent, but if the parent and the child are heirs (in the case where the spouse is gone and the mother and the child are heirs, etc.), the interests of the parent and the child may conflict, If you act as a child agent, you will be able to decide the inheritance in your favor by your parents.

Thus, in such cases, the parent must apply to the family court to appoint a special agent for the child.

If a parent freely decides on a special agent, there is a risk that he will be able to decide the inheritance as he likes, so he will be appointed by the family court.

The special agent will hold a heritage division consultation with other heirs, including the parent, and will sign the heritage division agreement and stamp it with the official seal.

When no special agent is required

For example, if a minor's father dies and then his father's parent (the minor's grandparents) dies, the minor inherits the father, but the minor's mother inherits. Not a person

In such cases, there is no conflict of interest between the mother and child, and the mother can participate in the heritage division consultation as the legal representative of the child.

There is a will

If you have a will, there is no need to discuss heritage division, so you can proceed as per the will.

However, please be aware that if you infringe on the residual portion, you may be requested to reduce the residual portion later.

When the inheritance right is lost

What is inheritance disqualification?

Inheritance disqualification is defined by the Civil Code

1. Person who has been sentenced to deliberately attempt to die or attempt to reach the heir or the person in the same order or inheritance as heirs
2. A person who did not sue or did not accuse the heir because he was killed. Provided, however, that this shall not apply when the person does not have the right discrimination, or when the murderer is his spouse or direct lineage.
3. A person who has prevented the heir from making, withdrawing, canceling or changing the inheritance will due to fraud or duress
4. A person who has caused the heir to make a will regarding inheritance, withdraw, cancel, or change due to fraud or duress
5. A person who forged, altered, destroyed, or concealed the will of the heir regarding inheritance

As mentioned above, it is specified, but it seems that 3. 4. 5. is likely to happen.

If you forcibly write the will to your convenience or hide or destroy the will that is not convenient, you lose the right to inherit.

If you use the notarized deed, you will not be forcibly written or destroyed, so even if you look at this provision, I think you should still use the deed notated will.

Isn't there a rule like this because it's been happening for a long time?

What is elimination?

Abolition is a system that excludes heirs who you do not want to inherit.

When an inherited person (spouse, child, parent, etc.) abuses the inherited person (inherited person) or seriously insults it when inheritance begins, Alternatively, if the putative heir has a significant delinquency, the decedent may request the family court to abolish the putative heir.

The brothers and sisters cannot be abolished. This is because brothers and sisters do not have a vested interest (minimum right to inherit), so if you write a will to prevent it from being inherited, you will not be able to inherit it without abolishing it.

Since spouses, children, and parents have residual interests, even if you write in a will so that it will not be inherited, you have the right to inherit the minimum share.

If it is okay to inherit only the residuals, create a will and inherit only the residuals.

The abolition can be filed with the family court to cancel the abolition.

Abolition is inherited in the same way as inheritance disqualification, so if a child is abolished, for example, the grandchild will inherit it.

The method of abolishment can be done by (1) applying to the family court or (2) by will. In the case of the will of (2), the will executor must perform the procedure, so it is better to decide the executor in the will.

Since we will consult for the first time free of charge, please feel free to make a reservation by phone.

Reception time: 9:00 to 21:00 Phone is available on Saturdays, Sundays, and holidays
We also accept consultations at your home free of charge.

Price list for inheritance procedure support

Value of inheritance

Real estate

In the case of real estate, the price of land changes with the times, and the value of homes and other items generally decreases as they get older.

There are some standards such as land price and official price, but in practice, it is often decided based on the property tax valuation.

As soon as you go to the government office, you can find out the property tax valuation, and it will be reviewed once every three years, so it will be new information.

If there is an heir who is not satisfied with the property tax valuation, it may be possible to ask a real estate appraiser for the appraisal, but it often costs several hundred thousand yen, so the person who actually appraises it It doesn't seem to.

There is no rule that you have to decide the value, so you can decide it by discussing it with the heirs, or after calculating and calculating the evaluation, rounding down and rounding down May be

I think real estate will be the largest inheritance property, so let's calculate the value so that all heirs are convinced and fair.

Stock

The price of the publicly available stock can be found immediately by searching the Internet.

However, since the stock price fluctuates every day, it is possible for the heirs to decide whether to base the amount on the day of death or the date of discussion.

If there is an inheritance tax, there is a method of calculating the stock price, so calculate it according to the determined formula.

It's hard to tell how much private equity is.

There is also a formula for inheritance tax on private equity, so you may want to refer to it.

Arts and antiques

Beginners often don't know the value of art and antiques (pictures, vases, scrolls, etc.).

The price when you sell it and cash it when you inherit it will also be different from the price when you actually bought it.

If you ask an expert to appraise, an appraisal fee may be required.

If you don't have an heir who wants a work of art, I think it would be best to sell them all together and split them for money.

Life insurance money

Life insurance money is not an inheritance property whether or not a specific person is designated as the beneficiary.

Therefore, it is possible to receive it before the execution of a will or the division of the inheritance, so even if the deposit of the heir is frozen, it is possible to prepare money such as funeral expenses immediately, and prepare immediate living expenses. can.

When the recipient is the heirs

The idea that the heir inherits the right to receive the insurance money of the decedent and claims the insurance money as inherited property (divided together with other property through inheritance division consultation, etc.), and in this case as well It is divided into the idea of ​​being a person's unique property (you can receive insurance without inheritance split consultation)

Life insurance and taxes

Life insurance is considered an inherited property. Since it is not an inheritance property, inheritance tax will be levied even if it is received without the inheritance division consultation. However, most households do not pay taxes due to inheritance tax deductions.

It is divided into inheritance tax, income tax (temporary income) and gift tax depending on who the recipient or the insured person is.

Life insurance is often used for inheritance tax measures.

The life insurance money covered by the inheritance tax is 5 million yen x the number of legal heirs.

If you would like to know more details, please contact the Heritage Administrative Scrivener Office who is qualified as a financial planner.

Retirement allowance

Death and retirement allowances are also considered inherited property.

If the recipient is fixed, it will be unique to the recipient and will not be inherited.

When the recipient is not decided, the death and retirement allowance is often inherited as an inheritance property and is divided together with other properties in the inheritance division consultation.

Survivor's pension

If a person who was in the national pension or welfare pension died, the wife or child may be able to receive the survivor pension.

Since the survivor's welfare pension is a unique right of the recipient, it is not subject to the inheritance split consultation.

When the inheritance has debt

Inheritance is more debt than positive property

If you don't go to the family court within 3 months of knowing that inheritance has started (usually from the date of death of the inherited person), the debt will be inherited. It will be.

Actually, even if you do not know that there was a debt, you may be billed for debt three months after the inheritance started, so 3 Our practice is based on the precedent that we can charge within the month.

Abandoning inheritance means giving up both positive and negative property.

If you dispose of inherited property (put down savings, sell cars or land) before giving up inheritance, you simply approved (inherit all positive and negative property). It will be considered.

Abandonment of inheritance does not require the consent of other heirs and can be done alone (one person).

If you want to repay the debt of the decedent without giving up inheritance, if you do nothing for 3 months, it will be a simple approval and you will inherit the debt, but later life I think that it is better to abandon considering the above.

If you give up inheritance, the inheritance will not be inherited, so the child will not be the heir. Since the person who abandoned the inheritance was not the heir from the beginning, the next rank will be inherited.

For example, if a spouse and a child are heirs and abandon both the spouse and the child, the parents of the heirs become heirs, and if the parents also abandon, the siblings become heirs. There is a deadline of up to 3 months, so it is a good idea to work together with someone who will later become an heir.

If you have any debt, it may take some time to abandon it, so please consult an expert as soon as possible.

If the amount of positive property is equal to the amount of negative property

If there are more positive assets and more negative assets, and maybe more positive assets, or if the amount is large, abandon if there are more positive assets. If there is a waste of money, there is a method of limited approval.

Limited approval cannot be done on its own like inheritance is abandoned and must be completed by all heirs.

Limited approval has a deadline of 3 months after we know that inheritance has started, so it is better for all heirs to decide whether to approve early or not and move.

Because it is a procedure for all heirs, not for one person alone, it takes three months in a blink of an eye while keeping contact with many heirs.

Is it possible to inherit only positive property?

Basically, it is not possible for a specific heir to inherit only positive property, and negative property (debt) is inherited by each heir at the rate of legal inheritance.

Because heirs who don't have much money inherit the negative property alone, creditors are in trouble.

However, if the creditor consents, he/she can inherit the negative property alone.

For mortgages

For mortgages, if you have group life credit insurance, you do not need to repay the mortgage. Of course the house can be inherited as it is.

I think that group life credit insurance is often a condition to join when you make a mortgage.

If you don't have insurance, you often talk between the heirs and decide that the person who inherited the house will also inherit the loan.

However, if the heirs of the home are unable to pay the loan, the bank can charge other heirs to pay the loan at the rate of statutory inheritance.

If you have a spouse or children, take out group life credit insurance. I think it would be a great help for the rest of the family to run out of loans and have a home to live in.

Investigation of inheritance property

When searching for inherited property after inheritance has occurred

I think real estate, stocks, deposits and savings are all big inheritance assets.

If you have a passbook, we will issue a deposit balance certificate.

If you don't know which bank you have an account with when inheritance begins, check with your local bank.

In addition, for stocks and bonds, identify the securities company from the passbook of the management account, or check the inheritance's house for a transaction report.

For real estate, look for a property tax payment slip, deed of title, registration identification information, etc. for a drawer of the heir's desk.

You can search for the estate of the heirs in the city hall's donation book, but you can only search for the estate of that city.

You may not have a bankbook for online banking, so it's a good idea to write down your will in advance in your will will.

Creation of inheritance property list

The inheritance inventory is a collection of positive and negative assets.

Although it is not something that must be created, it will be easier to talk about how to divide assets when conducting a heritage division consultation.

If you have a lot of negative assets, you may consider abandoning inheritance, so let's create it as soon as inheritance begins.

Life insurance money

Life insurance claims are not inherited property if the payee is designated individually or if the payee is the heir, but if no payee is specified or the payee is If you are the principal, it will be inherited property.

If one person receives a large amount of life insurance, it will be unfair and may be a special benefit.

Since we will consult for the first time free of charge, please feel free to make a reservation by phone.

Reception time: 9:00 to 21:00 Phone is available on Saturdays, Sundays, and holidays
We also accept consultations at your home free of charge.

Price list for inheritance procedure support

About Wills

When the will is found

When a notarized testament is found

Notarization is not required in the case of will.

There is no need for probation because the professional who is a notary has confirmed it beforehand.

If the will executor is written in the will, it is possible to create a property list and immediately execute the procedure according to the will.

However, the property content has changed and violates the vestiges, or the presumed heir at the time of writing the will (the person who was supposed to be the heir) is ahead of the heir (the person who died). In some cases, for example, if you have died, you may need to discuss the division of inheritance.

If the executor is not written in the will, then the heirs will follow the procedures as stated in the will or have a specialist become the executor.

You can also ask the family court to appoint a will-executor appointment in the family court.

When an autograph deed was found

In the case of a self-signed certificate will, a verification procedure is required.

Probation is about a will that was written by hand.

The fact that you have been verified does not mean that the will is valid.

1. There was a will.
2. Clarify the state and content of the will and prevent forgery and alteration

There are two meanings.

The probation is conducted in the family court in the presence of the heirs.

If you can't attend, you don't need to be present if you tell them you can't attend the family court.

While the verified will is valid, if there is a dispute, the court will dispute.

A will verification certificate is required for inheritance procedures such as real estate registration and deposits and savings.

If you forge, alter, or destroy the will, you will lose your qualification as an heir.

When the prosecution procedure is completed, the executor will execute the executor according to the will if the executor is specified in the will. If you don't have one, either specify an executor or have your heir proceed.

If you have a loan, etc., you may need to apply for inheritance immediately, so we recommend that you first consult an expert.

executor

What is an executor?

If you are willing to transfer deposits and savings, securities, real estate, etc. to your heirs, you will need to execute a will.

If there is no will-executor, all heirs will execute the will, but the will-execution is complicated.

In some cases, the content of the will will be contrary to the interests of the heirs, or if the heirs are in conflict, it may not be possible for all heirs to cooperate.

In such a case, if the executor is designated, the executor can perform all the necessary actions to execute the will.

Designation of executor

The executor is designated by the following three patterns.

• Specify by will.
• Outsource the execution of the will to a third party.
• A method to be appointed by a family court at the request of interested parties.

If the executor is not designated, it is necessary to submit the seal of all heirs to the bank documents for cancellation of deposits and savings, etc., and it is required to submit the inheritance division agreement and the seal certificate of all Most of the time.

The Heritage Administrative Scrivener Office will handle all the complicated and troublesome procedures on your behalf, so you do not need to go to a bank.

Execution executor duty

The will executor has the following six obligations.

If a executor is needed

There are procedures that can only be done by a will-executor.

• Cognition (If you have a child with your mistress, if you recognize it by will. If you recognize it, the child with the mistress can also become an heir.)
• Elimination of presumed heirs/Cancellation of abolition (I do not want you to be an heir in a will because you have been grossly delinquent or have been abused. To inherit it)

The law requires that the above two points must be executed by an executor.The number of heirs will increase and decrease.There are also interests between heirs. Is like that.

Since we will consult for the first time free of charge, please feel free to make a reservation by phone.

Reception time: 9:00 to 21:00 Phone is available on Saturdays, Sundays, and holidays
We also accept consultations at your home free of charge.

Price list for inheritance procedure support

Inheritance tax

Basic deduction for inheritance tax

The inheritance tax has a basic deduction.

Basic deduction is 30 million yen + (number of heirs x 6 million yen).

For example, if the spouse and two children are heirs, 30 million yen + (3 people x 6 million yen) = 48 million yen.

Before 2014, it was 50 million yen + (number of heirs x 10 million yen), but it has changed from 2015.

Osaka Prefecture is subject to inheritance tax, of which 100 were dead, 6 were paying the inheritance tax, but from 2015 it is expected to be about 10.

Inheritance settlement tax

Inheritance settlement taxation has the following features.

1. Special deduction amount of 25 million yen
2. 20% for parts that exceed the special deduction amount

If 40 million yen is donated by selecting the inheritance taxation, a special tax deduction of 25 million yen will be deducted and the tax rate of 20% will be added to 15 million yen, 3 million yen.

Gift taxes are higher by nature, but cheaper. The inheritance tax will be calculated including the amount of gifts received when the inheritance occurred.

If the inheritance was 50 million yen at the time of inheritance, it will be calculated at 90 million yen, including the 40 million yen donated earlier.

If there is only one heir, 90 million yen-Basic deduction 36 million yen = 54 million yen

54 million yen x 30%-7 million yen = 9.2 million yen

The inheritance tax of 6.2 million yen will be paid by subtracting 3 million yen already paid from 9.2 million yen.

On the contrary, if it is calculated and becomes negative, it will be refunded.

Giving gifts before inheritance causes higher taxes (inheritance tax is cheaper than gift tax), but at first the amount paid is cheaper, and the same tax rate as inheritance tax can be calculated.

Until 2014, the system was only available if the donor was 65 years of age or older and the recipient was an estimated heir of 20 years or older, but since 2015, the donor is 60 years of age or older. Became an estimated heir and grandson over 20 years old.

Many people want to give a lot of taxes to their grandchildren at a low price, so it seems that their grandchildren were added.

Once you have settled the inheritance tax, you cannot change it to calendar year tax later, so be careful when you choose it.

Calendar year taxation

The advantage of calendar year tax is that you can reduce inheritance tax by giving 1.1 million yen each year before birth.

For example, donation tax is not levied if the donation amount for one year from January 1st to December 31st is 1.1 million yen or less.

That is, if you donate 1.1 million yen each year, you can donate 11 million yen tax-free for 10 years, for example.

If gifts are given to two people, it will be 11 million yen x 2 = 22 million yen.

However, since the gift tax may be levied on the tax office as a continuous gift, it is necessary to take the following measures.

• Create a gift contract every year
• Give 1.1 million yen or more and leave proof (for example, 1.2 million yen and pay gift tax of 100,000 yen. If 100,000 yen is 10% tax rate, 10,000 yen tax is enough .)
• The donation amount is changed little by little every year.

It may be better to donate more calendar year tax

If you have a lot of inheritance, it may be tax saving to give more than 1.1 million yen in advance each year.

For example, if one heir inherits 200 million yen of assets after deducting the basic deduction, if the inheritance tax is 200 million yen, the inheritance tax is 40% and the basic deduction is 17 million yen. An inheritance tax of Yen will be charged.

(20 million yen x 0.4 (40%))-17 million yen (deduction amount of inheritance amount of 100 million yen to 300 million yen) = 63 million yen

If you donate 5.1 million yen each year, the gift tax of 4 million yen will be deducted from the basic deduction of 1.1 million yen. In the case of 4 million yen, the gift tax is 15%, so it is 600,000 yen. A gift tax of 600,000 yen x 10 years = 6 million yen will make a gift of 5.1 million yen x 10 years = 51 million yen.

20 million yen-51 million yen = 149 million yen will be subject to inheritance tax, 40% tax rate and 17 million yen deduction will result in 42.6 million yen inheritance tax.

(149 million yen x 0.4 (40%))-17 million yen (deduction amount of inheritance amount of 100 million yen to 300 million yen) = 42 million yen

6 million yen (gift tax) + 42.6 million yen (inheritance tax) = 48.6 million yen.

That is, tax can be reduced by 63 million yen-48.6 million yen = 14.4 million yen.

Thus, it may be possible to reduce taxes considerably by spending 10 years a little once a year.

You can easily calculate inheritance tax on the National Tax Agency homepage ..

Inheritance tax after January 1, 2015

Calculate by applying the inherited amount of each heir from the amount obtained by subtracting the basic deduction from the inheritance tax.

If one spouse and two children are heirs, the basic deduction for inheritance tax is 30 million yen + (6 million yen x 3) = 48 million yen

When inheriting 10 million yen

10 million yen-48 million yen = 52 million yen

Spouse: 52 million yen x 1/2 = 26 million yen

26 million yen x 15%-500,000 yen = 3.4 million yen

One child: 52 million yen x 1/2 x 1/2 = 13 million yen

13 million yen x 15%-500,000 yen = 1.45 million yen

Total inheritance tax = 3.4 million yen + (1.45 million yen x 2 persons) = 6.3 million yen

Inheritance support fee

Inheritance procedure For total support, prepare a seal stamp certificate and entrust it to us.

Starting fee

Please pay 50% of the remuneration amount before starting work.
The balance will be paid after the work ends.

Included in total support for inheritance procedures

• Investigation of deposits and savings and securities
• Real estate survey, debt survey
• Creation of property inventory and inheritance diagram
• Various cancellation procedures
• Discussion of heritage division
• Mortgage procedure
• Daily allowance for distant business trips
• Credit card cancellation procedure
• Procedure to suspend payment of various utility charges

Additional cost required

• Actual expenses such as family registration fee and transportation expenses
• Actual cost when requesting other professional services such as judicial scrivener compensation when real estate registration is required
• If the total amount of inherited property multiplied by 2% is 280,000 yen or more, the amount will be the reward. If the number of heirs exceeds 5, 20,000 yen will be added for each additional person.