投稿日: 投稿者: 中沢 伸之

2019年7月1日施工　民法・相続に関する法律改正について

ここ最近、天気が悪い日が続いており、肌寒い日が多いかと思いますが、皆様体調にお気を付け下さい。

さて、本日（2019年7月1日）から民法（相続）に関する法律改正が施行されました。

1.　遺産分割に関する見直し等
2.　遺留分制度に関する見直し
3.　相続の効力等に関する見直し
4.　相続人以外の者の貢献を考慮するための方策

※後日に個別の制度を分かりやすいよう案内させていただきます。

法務省ＨＰ（法改正）に伴う案内はこちら

※以下、法務省ＨＰから抜粋

1.　遺産分割に関する見直し等

⑴　配偶者保護のための方策（持戻し免除の意思表示の推定規定）

婚姻期間が２０年以上である夫婦の一方配偶者が，他方配偶者に対し，その居住用建物又はその敷地（居住用不動産）を遺贈又は贈与した場合に、持戻しの免除の意思表示があったものと推定し，遺産分割においては，原則として当該居住用不動産の持戻し計算を不要なりました。（当該居住用不動産の価額を特別受益として扱わずに計算をすることができる。）。

⑵　遺産分割前の払戻し制度の創設等

遺産分割前の払戻し制度の創設等については，大別すると，家庭裁判所の判断を経ないで預貯金の払戻しを認める方策（後記ア）と，家事事件手続法の保全処分の要件を緩和する方策（後記イ）とに分かれます。 それぞれの方策の要点は，以下のとおりです。

ア　家庭裁判所の判断を経ないで，預貯金の払戻しを認める方策
各共同相続人は，遺産に属する預貯金債権のうち，各口座ごとに以下の計算式で求められる額（ただし，同一の金融機関に対する権利行使は，法務省令で定める額（１５０万円）を限度とする。）までについては，他の共同相続人の同意がなくても単独で払戻しをすることができるようになりました。

【計算式】
単独で払戻しをすることができる額＝（相続開始時の預貯金債権の額）×（３分の１）×（当該払戻しを求める共同相続人の法定相続分）

イ　家事事件手続法の保全処分の要件を緩和する方策
預貯金債権の仮分割の仮処分については，家事事件手続法第２００条第２項の要件（事件の関係人の急迫の危険の防止の必要があること）を緩和することとし，家庭裁判所は，遺産の分割の審判又は調停の申立てがあった場合において，相続財産に属する債務の弁済，相続人の生活費の支弁その他の事情により遺産に属する預貯金債権を行使する必要があると認めるときは，他の共同相続人の利益を害しない限り，申立てにより，遺産に属する特定の預貯金債権の全部又は一部を仮に取得させることができることになりました。

⑶　遺産の分割前に遺産に属する財産が処分された場合の遺産の範囲

ア　遺産の分割前に遺産に属する財産が処分された場合であっても，共同相続人全員の同意により，当該処分された財産を遺産分割の対象に含めることができる。
イ　共同相続人の一人又は数人が遺産の分割前に遺産に属する財産の処分をした場合には，当該処分をした共同相続人については，アの同意を得ることを要しない。

2.　遺留分制度に関する見直し

⑴　遺留分減殺請求権の行使によって当然に物権的効果が生ずるとされている現行法の規律を見直し，遺留分に関する権利の行使によって遺留分侵害額に相当する金銭債権が生ずることにする。
⑵　遺留分権利者から金銭請求を受けた受遺者又は受贈者が，金銭を直ちには準備できない場合には，受遺者等は，裁判所に対し，金銭債務の全部又は一部の支払につき期限の許与を求めることができる。

3.　相続の効力等に関する見直し

特定財産承継遺言等により承継された財産については，登記等の対抗要件なくして第三者に対抗することができるとされている現行法の規律を見直し，法定相続分を超える部分の承継については，登記等の対抗要件を備えなければ第三者に対抗することができないことにする。

4.　相続人以外の者の貢献を考慮するための方策

相続人以外の被相続人の親族が，無償で被相続人の療養看護等を行った場合には，一定の要件の下で，相続人に対して金銭請求をすることができるようにする。

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