ISBN978-4-86254-173-4 9784862541734 定価 : 本体1,500円 ＋税 ＦＰ知識シリーズ C2033 ￥1500E FP知識シリーズ 1922033015006 プランニング必須の知識を学ぶ 相 続・贈 与 編 セ ールス 手 帖 社 保 険 FPS 研 究 所 141219_FP相続贈与_-D-_表14.indd 1 プランニング必須の知識を学ぶ 相続・贈与編 セールス手帖社保険FPS研究所 14/05/19 14:52 も く じ はじめに 9 相続財産······················································18 （1）相続できる財産とできない財産·······18 第 第 章 章 （2）積極財産と消極財産···························18 相続の基礎····································6 （3）本来の相続財産··································18 （4）みなし相続財産··································18 1 相続の開始·····················································6 （5）非課税財産··········································19 （1）相続の意味·············································6 （2）相続の開始と場所·································6 第 第 （3）失踪宣告·················································6 章 章 相続の手続き·····························21 （4）認定死亡·················································6 （5）同時死亡·················································6 1 相続開始後のスケジュール·······················21 2 相続人の範囲··················································7 （1）遺言書の有無の確認···························22 （1）相続人の種類·········································7 （2）相続人の確認······································22 （2）子····························································7 （3）相続財産の把握··································22 （3）直系尊属·················································8 （4）相続財産の評価··································22 （4）兄弟姉妹·················································8 （5）相続放棄、限定承認···························22 （5）配偶者·····················································8 （6）年初からの所得の把握、準確定申告· （6）推定相続人·············································8 ·····························································23 （7）法定相続人·············································8 （7）相続税の申告・納付···························23 （8）共同相続人·············································8 （8）遺留分減殺請求··································23 3 相続人の順位··················································8 2 10か月以内に遺産分割ができない場合· （1）配偶者·····················································9 ·····································································23 （2）第１順位·················································9 （1）配偶者の税額軽減の特例···················23 （3）第２順位·················································9 （2）小規模宅地等の評価減の特例···········23 （4）第３順位·················································9 （3）延納、物納の適用······························24 （5）代襲相続·················································9 4 法定相続分··················································10 3 財産の分割の確定期限·······························24 4 相続税の取得費加算の特例·······················24 （1）相続人が子··········································11 （1）土地等の財産······································24 （2）相続人が配偶者と子···························12 （2）土地等以外の財産······························24 （3）相続人が配偶者と直系尊属···············13 （4）相続人が配偶者と兄弟姉妹···············14 第 第 （5）相続人が兄弟姉妹······························14 5 欠格・廃除··················································15 （1）相続の欠格··········································15 （1）遺産分割協議······································25 （2）遺産分割の基準··································25 6 相続方法の選択···········································16 （3）共同相続人のうちに未成年者がいる· （1）単純承認··············································16 場合·····················································25 （2）相続放棄··············································16 （4）共同相続人のうちに成年被後見人がい （3）限定承認··············································16 る場合··················································25 7 特別受益・寄与分·······································17 （5）共同相続人のうちに行方不明者がいる （1）特別受益··············································17 8 相続人の不存在···········································17 遺産分割·····································25 1 遺産分割の意義···········································25 （2）相続の廃除··········································15 （2）寄与分··················································17 章 章 場合·····················································26 2 遺産分割の種類···········································26 （1）相続人がいない場合···························17 （2）特別縁故者··········································17 （1）指定分割··············································26 （2）協議分割··············································26 （1） 99458_FP相続贈与_-N-_[本文].indb 1 14/05/15 9:34 （3）調停分割・審判分割···························26 （5）遺留分の放棄······································40 3 遺産分割の方法···········································27 （6）遺留分の特例······································40 （1）現物分割··············································27 〔コラム〕遺言に書いたほうがよいこと、· 書いてはいけないこと······················40 （2）換価分割··············································27 （3）代償分割··············································27 （4）共有とする分割··································28 第 第 章 章 4 遺産分割協議書···········································29 （1）遺産分割協議書··································29 （2）作成の留意点······································29 贈与の基礎·································41 1 贈与······························································41 （1）贈与契約··············································41 （3）名義変更等··········································29 （2）贈与の取り消し··································41 2 贈与の種類··················································41 第 第 章 章 遺言·············································31 （1）通常の贈与··········································41 （2）定期贈与··············································41 （3）負担付贈与··········································41 1 遺言の意義··················································31 （1）残される人への愛のメッセージ·······31 （2）遺言自由の原則··································31 （4）死因贈与··············································41 3 贈与税の課税財産·······································42 （1）本来の課税財産··································42 （3）遺言の要式性······································31 （2）みなし贈与財産··································42 （4）遺言の効力··········································32 （3）非課税財産··········································43 （5）遺言能力··············································32 2 遺言でできる行為·······································32 （1）身分に関すること······························32 第 第 章 章 贈与税·········································45 （2）相続に関すること······························32 （3）財産の処分に関すること···················33 3 遺言の取り消し、撤回·······························33 4 遺贈······························································33 1 贈与税の仕組み···········································45 （1）相続税の補完税··································45 （2）暦年課税··············································45 （1）遺贈······················································33 （2）包括遺贈··············································33 （3）特定遺贈··············································33 （4）死因贈与··············································34 5 遺言の方式··················································34 （1）遺言の種類··········································34 （2）自筆証書遺言······································34 （3）基礎控除額··········································46 2 贈与税の納税義務者···································46 3 贈与税額の計算···········································47 4 贈与税の申告・納付期限···························48 5 贈与税の延納···············································48 6 贈与税の配偶者控除···································48 （1）制度の趣旨··········································48 （3）公正証書遺言······································35 （2）配偶者控除の条件······························48 （4）秘密証書遺言······································36 6 遺言書の保管···············································37 第 第 7 遺言執行者··················································37 8 開封と検認··················································37 章 章 相続時精算課税制度··················49 （1）遺言書の開封······································37 1 相続時精算課税制度の概要·······················49 （2）遺言書の検認······································37 2 相続時精算課税制度（本則）·····················49 9 遺留分··························································38 （1）適用対象者··········································49 （1）遺留分··················································38 （2）対象財産··············································49 （2）遺留分の割合······································38 （3）特別控除額··········································49 （3）遺留分算定の基礎となる財産···········39 （4）税率······················································50 （4）遺留分減殺請求··································39 （5）受贈者の選択権··································50 （2） 99458_FP相続贈与_-N-_[本文].indb 2 14/05/15 9:34 （6）申告の義務··········································50 3 財産の評価上の分類···································58 3 住宅取得等資金の相続時精算課税制度· ·····································································52 Ⅱ 不動産の評価… ………………………… 59 （1）適用対象者··········································52 1 評価の原則··················································59 （1）評価上の区分······································59 （2）対象財産（住宅取得等資金の範囲）· ·····························································52 （2）土地の評価方式··································60 （3）特別控除額··········································52 （3）倍率方式··············································60 （4）税率······················································52 （4）宅地比準方式······································60 （5）適用を受けるための手続き···············53 2 路線価方式··················································60 （6）適用期限··············································53 （1）路線価方式··········································60 第 第 章 章 直系尊属からの住宅取得等資金 の贈与の特例·····························54 （2）画地調整··············································64 3 所有形態に応じた評価方法·······················70 （1）借地権、貸宅地の評価·······················70 （2）貸家建付地の評価······························71 1 直系尊属からの住宅取得等資金の贈与の· （3）貸家建付借地権の評価·······················71 特例の概要···················································54 2 平成24年度制定分·····································54 （1）適用対象者··········································54 （2）対象財産··············································54 （4）使用貸借··············································72 4 私道の評価··················································72 5 家屋の評価··················································72 （1）自用家屋の評価··································72 （3）非課税限度額······································55 （2）貸家（貸付用建物）の評価···············72 3 平成26年中に利用した場合の非課税と· Ⅲ 不動産以外の評価… …………………… 72 なる最高額···················································55 （1）暦年課税制度を利用し、省エネルギー 性・耐震性を備えた良質な住宅用家屋 を新築等した場合······························55 1 預貯金の評価···············································72 2 上場株式の評価···········································73 （1）原則的評価··········································73 （2）相続時精算課税制度を利用し、省エネ （2）負担付贈与または個人間の対価を伴う ルギー性・耐震性を備えた良質な住宅 取引により取得した上場株式···········73 用家屋を新築等した場合···················55 第 第 章 章 直系尊属からの教育資金の一括· 贈与の特例·································56 1 教育資金の一括贈与の特例の概要�����������56 （3）国内の２以上の金融商品取引所に上場 されている株式··································73 3 気配相場のある株式の評価·······················73 4 取引相場のない株式の評価·······················74 5 公社債の評価···············································74 （1）利付公社債··········································74 2 主な要件�����������������������������������������������������56 （2）割引債··················································74 （1）適用対象者··········································56 （2）非課税限度額······································56 （3）適用期間と適用方法···························56 （3）転換社債··············································74 6 証券投資信託の評価···································74 （1）上場されている証券投資信託···········74 （4）終了する場合······································56 第 第 章 章 （2）日々決算型の証券投資信託（中期国債 ファンド、MMFなど） ······················74 財産の評価·································57 （3）前記（1）、（2）以外の証券投資信託· ·····························································75 Ⅰ 財産評価の重要性… …………………… 57 1 財産評価の基本的考え方···························57 7 生命保険契約に関する権利の評価············75 8 定期金に関する権利の評価·······················75 2 財産評価の時期···········································57 （1）給付事由が発生している場合···········75 （2）給付事由が発生していない場合·······75 （3） 99458_FP相続贈与_-N-_[本文].indb 3 14/05/15 9:34 9 ゴルフ会員権の評価···································76 2 相続税がかかるか否かの判定····················86 （1）取引相場のある会員権·······················76 （1）遺産に係る基礎控除額·······················86 （2）取引相場のない会員権·······················76 （2）相続税の課税割合······························87 10 書画骨とうの評価·······································76 （3）相続財産の割合··································87 （1）販売業者が所有する場合···················76 （2）上記以外の者が所有する場合···········76 Ⅱ 相続税の申告と納税… ………………… 88 11 電話加入権の評価·······································76 1 相続税の納税義務者···································88 （1）取引相場のあるもの···························76 2 申告書の提出義務者···································88 （2）取引相場のないもの···························76 （1）提出義務者··········································88 12 著作権の評価···············································77 13 果樹等および立竹木の評価·······················77 （2）税額ゼロでも、提出が必要な人·······88 3 相続税法上の法定相続人···························89 （1）果樹等··················································77 （1）養子の数··············································89 （2）森林の立木··········································77 （2）相続の放棄··········································89 （3）森林以外の立木··································77 4 申告書の提出···············································89 （4）庭園の立木および立竹·······················77 （1）申告書の提出期限・納付期限···········89 （5）立竹······················································77 （2）申告書の提出先··································89 （3）期限後申告··········································89 Ⅳ 自社株の評価… ………………………… 78 （4）修正申告··············································89 1 取引相場のない株式の評価·······················78 （5）更正の請求··········································90 （1）取引相場のない株式の評価の流れ···78 （6）未分割による申告······························90 （2）評価方式の種類··································78 5 相続税の納付···············································90 2 株主区分の判定···········································79 （1）納付の原則··········································90 3 会社の判定··················································81 （2）納付の特例�� …………………………90 （1）会社規模の判定··································81 （3）相続税の延納······································90 （2）特定会社等の判定······························82 （4）相続税の物納······································91 4 同族株主等の自社株評価の具体的方法····83 （5）延納から物納への変更·······················91 （1）類似業種比準方式······························83 （2）純資産価額方式··································83 Ⅲ 相続税の計算の仕方… ………………… 92 （3）併用方式··············································84 1 相続税計算の流れ·······································92 5 同族株主等以外の自社株評価の具体的方法· 2 相続税の計算の仕組み·······························92 ·····································································85 （1）課税価格··············································92 （2）課税遺産総額······································92 6 取引相場のない種類株式の評価方法の· 明確化··························································85 （3）相続税の総額······································93 （1）配当優先の無議決権株式···················85 （4）各人の算出税額··································93 （2）社債類似株式······································85 （5）各人の納付税額··································94 （3）拒否権付株式······································85 3 相続税の早見表···········································94 （1）配偶者がいる場合（一次相続）·········94 第 第 章 章 相続税の計算·····························86 （2）配偶者がいない場合（二次相続）·····94 4 課税価格の計算···········································95 （1）みなし相続財産··································95 Ⅰ 相続税の基礎… ………………………… 86 1 相続税の機能···············································86 （1）富の再配分機能··································86 （2）所得税の補完的機能···························86 （2）非課税財産··········································95 （3）債務控除··············································95 （4）相続開始前3年以内の贈与財産········95 （5）贈与税の配偶者控除を受けた財産· （特定贈与財産）··································95 （4） 99458_FP相続贈与_-N-_[本文].indb 4 14/05/15 9:34 （6）相続時精算課税制度にかかる財産· ·····························································96 5 小規模宅地等の評価減の特例····················96 （1）特例の趣旨··········································96 （2）特例の概要··········································96 （3）適用対象宅地と減額割合・減額となる 地積·····················································96 第 第 2 納税資金対策（現金対策）······················104 3 物納対策···················································104 4 生命保険の活用········································105 （1）納税資金対策···································105 （2）遺産分割対策···································105 （5）特定事業用宅地等の適用要件···········97 ·····························································98 （7）不動産貸付業等··································98 （8）居住用、事業用、貸付用が一棟の建物 （3）生命保険料控除·······························105 5 生前贈与による対策································106 6 不動産の有効活用····································106 7 相続大増税への対策〜５つのポイント··107 （1）まずは改正後の相続税を試算して· の中に混在している場合···················98 もらう···············································107 （9）相続税申告期限までに未分割の場合· （2）「小規模宅地等の評価減の特例」が使 ·····························································98 えるか否かがカギに·······················107 6 各人ごとの相続税額の計算·······················99 （3）二次相続の相続税をふまえて、一次相 （1）相続税の2割加算·······························99 続の遺言・遺産分割を決める········107 （2）贈与税額控除······································99 （4）生前贈与の活用で、どのくらい相続税 （3）配偶者の税額軽減······························99 が軽減されるか試算してもらう····107 （4）未成年者控除···································100 （5）障害者控除·······································100 （6）相次相続控除···································100 （7）外国税額控除···································101 （8）相続時精算課税制度にかかる贈与税額 控除··················································101 相続対策··································102 1 遺産分割対策（遺言作成）······················102 （4）特定居住用宅地等の適用要件···········97 （6）特定同族会社事業用宅地等の適用要件· 章 章 （5）納税資金を準備しておく················108 8 遺言信託···················································108 9 公益信託···················································109 10 特定贈与信託············································109 Q & A·····························································110 資料編·····························································115 参考文献 ●「図解 相続税・贈与税」 （大蔵財務協会／渡邉定義編） ●「新民法概説（3） 」改訂版（有斐閣双書／甲斐道太郎・乾昭三・椿寿夫編） ●「遺言に関する文例書式と解説」 （新日本法規出版／浦川登志夫・岡本和雄著） （5） 99458_FP相続贈与_-N-_[本文].indb 5 14/05/15 9:34 章 章 第 第 相続の基礎 第 1章 相続の基礎 1 相続の開始 （1）相続の意味 個人（自然人）が死亡すると、相続が起きます。亡くなった人（被相続人）の 一切の権利や義務を、相続人が承継することをいいます。プラスの財産ばかりで なく、マイナスの財産も引き継ぐことになります。なお、国会議員やFPなど、 一身に専属するものは引き継ぎません。また、法人は相続人になることはできま せん。 （2）相続の開始と場所 被相続人の死亡したその瞬間から当然に相続が始まります。そして、相続人に なる人の意思表示は必要としません。 相続開始の場所は、被相続人の「住所地」 （住民票のあるところ）です。病院 や別荘などで亡くなる人もいますが、住所地が相続開始の場所になります。そし て、それは相続税の申告地であり、納税地にもなります。 （3）失踪宣告 長期間にわたって音信不通で、生死不明が一定期間継続している場合には、そ の人にかかわる法律関係をいったん終了するために家庭裁判所に失踪宣告を申し 立てることができます。失踪宣告の審判が確定すると、死亡したものとみなされ ます。 普通失踪では不在になってから７年間、沈没した船に乗っていたなど危難に遭 遇した場合はその危難が去ったあと１年たつことにより、死亡したものとみなさ れます。 （4）認定死亡 火災、震災や水難あるいは飛行機事故などによって死亡したことが確実であっ ても、死体が見つからない場合には、その取調べをした警察署や海上保安庁など の官公署により死亡が認定される、認定死亡の取り扱いがあります。 （5）同時死亡 交通事故や飛行機事故などで、一度に複数の人が亡くなることがあります。こ のときに親子や夫婦などが同時に事故に遭遇し、いずれも亡くなったが死亡時刻 が判明しないときには、同時に死亡したものと推定します。 例えば、父と長男が事故に遭い、長男には妻と子がいたとします。父が先に死 6 99458_FP相続贈与_-N-_[本文].indb 6 14/05/15 9:47 亡したときには、父から長男への相続があり、長男から妻と子への相続が発生し ます。反対に長男が先に死亡した場合には、長男から妻と子への相続が発生しま すが、父から長男の妻への相続は発生しません。同時死亡と推定された場合に は、父の財産は長男の子である孫（代襲相続人）への相続と、長男から妻と子へ の相続が発生することになります。 第 相続人の範囲 相続の基礎 2 1章 （1）相続人の種類 ① 血族相続人 被相続人と血縁関係のある人です。具体的には、子などの直系卑属、親など の直系尊属、そして兄弟姉妹（おい・めい）が相続人になります。おじ（伯 父・叔父） ・おば（伯母・叔母）は、相続人にはなりません。 ② 配偶者相続人 亡くなった人の配偶者（夫・妻）は、いつでも相続人になります。 （2）子 ① 実子 被相続人の実子には、他家に嫁いでいる娘や、養子に行った子も含みます。 ② 養子 被相続人の養子も、相続人になります。養子には、実親の相続権もあります。 なお、結婚し妻の姓を名乗っていても、養子縁組の手続きをしていない場合 は、養子とはなりません。 孫を養子にし、その孫が代襲相続人となった場合には、養子の相続分と代襲 相続人としての相続分の双方の権利を有することになります。 ③ 特別養子 実親の監護が著しく不適当などの場合に、養子縁組をすることがあります。 子は原則として６歳未満で、養親は25歳以上の夫婦である必要があります。特 別養子になると実親やその血族とは親族関係を絶って養親の子になります。 従って、相続では養親の実子と同じ扱いになります。また、実親の方の相続権 はなくなります。 ④ 嫡出子と非嫡出子 ちゃくしゅつし 正式に婚姻している夫婦の間で生まれた子を「嫡出子」といいます。「非嫡 出子」は婚姻関係にない男女の間で生まれた子で、父との関係でいえば、父か ら認知された子をいいます。非嫡出子の相続分は、嫡出子と同じです。 ⑤ 胎児 妻のおなかの中にいる子も、相続人の権利を持っていますが、生きてうまれ てきたときに、相続開始時にさかのぼって正式な相続人になります。 7 99458_FP相続贈与_-N-_[本文].indb 7 14/05/15 9:47 （3）直系尊属 父と母が相続人になりますが、先に亡くなっている場合には、祖父母や曾祖父 母が相続人になる場合もあります。父母のうち一人でも存命であれば、祖父母は 相続人になりません。従って、父母、祖父母の全員が亡くなっている場合に、曾 第 1章 祖父母が一人でも存命であれば、曾祖父母が相続人になります。 相続の基礎 （4）兄弟姉妹 兄弟姉妹が相続人になる場合は、 「全血兄弟」も「半血兄弟」も相続人になり ます。 ① 全血兄弟 被相続人と、父母が同じ兄弟姉妹をいいます。 ② 半血兄弟 父母のうち、いずれか一方のみ被相続人と親が同じ兄弟姉妹をいいます。 （5）配偶者 夫または妻をいいます。なお、離婚した元夫や元妻および事実婚の配偶者に は、相続権はありません。 （6）推定相続人 相続が発生する前に、もしその人が亡くなったときに最優先で相続人となる人 を、 「推定相続人」といいます。 （7）法定相続人 単に「相続人」という場合は、相続放棄をした人を除きます。また、 「法定相 続人」という場合は、相続放棄者も含めた相続人のことをいいます。特に相続税 の計算のときに使います。 （8）共同相続人 相続人が複数いる場合の相続人全体のことをいいます。包括受遺者や相続分の 譲受人も含みます。 3 相続人の順位 ■相続人の順位 第２順位 直系尊属 兄弟姉妹 第３順位 被相続人 配偶者 子 常に相続人 第１順位 8 99458_FP相続贈与_-N-_[本文].indb 8 14/05/15 9:47 （1）配偶者 配偶者はいつでも相続人になります。 （2）第１順位 血族の場合は順位があります。第１順位は子（直系卑属）です。子であれば、 実子、養子の区別、また、性別、年齢、既婚・未婚、嫡出・非嫡出あるいは姓の 孫が代襲します。子や孫など、被相続人よりも下位の親族を「直系卑属」といい ます。 1章 相続の基礎 違いに関係なく相続人になります。なお、子が親よりも先に亡くなっていると、 第 （3）第２順位 直系卑属がいない場合は、第２順位の「直系尊属」 （被相続人の上位の親族） が相続人になります。親等の近い人が相続人になりますので、一般的には父や母 です。また、親等の同じ実父母や養父母がいる場合は、同順位で相続人になりま す。父や母が亡くなっている場合は、祖父母や曾祖父母が相続人になる場合もあ り、親等の同じ直系尊属が複数いる場合は同順位で相続人になります。 （4）第３順位 直系卑属や直系尊属がいない場合は、第３順位の兄弟姉妹が相続人になりま す。兄弟姉妹が複数いる場合は同順位で相続人になります。なお、兄弟姉妹が被 相続人よりも先に亡くなっていると、その兄弟姉妹の子（おい、めい）が代襲し ます。 配偶者 血 族 常に相続人 第１順位 子（直系卑属） 実子・養子の区別なく同順位 第２順位 父母（直系尊属） 実親・養親の区別なく同順位 第３順位 兄弟姉妹（おい・めい） 全血・半血の区別なく同順位 （5）代襲相続 ① 子（直系卑属） 被相続人の子が先に亡くなっている場合は、その子（被相続人の孫）が相続 人になります。これを「代襲相続」といい、孫のことを「代襲相続人」といい ます。孫も先に亡くなっている場合は、その子（被相続人の曾孫）が代襲相続 人となります。直系卑属の場合は、ずっと下位の親族まで代襲していきます。 原則として、養子の子も代襲相続人になりますが、養子縁組をする前に生ま れていた養子の子には代襲相続権はありません。 ② 兄弟姉妹 兄弟姉妹が被相続人より先に亡くなっている場合は、その子（被相続人のお い、めい）が代襲します。第３順位である兄弟姉妹が相続する場合の代襲はお い、めいまでです。それより下位の人には相続権は移りません。 9 99458_FP相続贈与_-N-_[本文].indb 9 14/05/15 9:47
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