相続割合の決め方〜法定相続分・遺言・資産分割協議を徹底解説〜

相続財産調査と相続人調査を終えたら、次は相続割合を決めます。資産分割で最も優先されるのは故人の遺言です。しかし、遺言がない場合や遺言書に一部の財産の分割方法しか書かれていない場合などは、資産分割協議が必要となり協議の成立には相続人全員の参加と合意が必須です。概要だけでため息が出てしまうような相続割合の確定方法を今回は徹底解説します。

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まずは遺言書の有無を確認

相続財産を分ける前に遺言書があるか確認をしましょう。遺言書の有無で資産の分割方法が異なります。一般的に遺言書がある場合は、遺言の内容に沿って遺産を分配します。なお、遺言書を勝手に開封してしまうと法律違反となり罰金を支払わなければならない可能性があるので注意しましょう。遺言書がない場合は、相続人同士の話し合いで財産の分配について決定します。これを遺産分割協議といいます。

資産分割協議の実施

遺産分割協議は、相続人全員で協議すること、法定相続分どおりに分割することが原則です。法定相続分とは、相続法によって定められた資産分割の仕方を指します。遺産分割協議で話し合った内容を遺産分割協議書にまとめ、相続人が署名・押印します。なお、署名・押印後の一方的な協議内容の変更はできません。

協議がまとまらない時は

一部の相続人が協議に応じない場合や話し合いがまとまらない場合は、遺産分割調停をおこないます。遺産分割調停では、調停委員（裁判所から選ばれた弁護士・医師など40歳以上70歳未満の教養のある人）・裁判官が相続人の主張を聞き、解決案を提示します。さらに、資産分割調停で話し合いがまとまらないと自動的に審判に移行します。審判では、被相続人の財産を各相続人の法定相続分に従って分割します。

遺産相続の対象になる財産とならない財産

遺産相続の対象になる財産とならない財産の代表的な分類は以下の通りです。

対象になる財産

• 自動車・貴金属類などの動産
• 家・土地などの不動産
• 銀行預金
• 株などの有価証券
• 借金

対象にならない財産

• 死亡保険金
• 死亡退職金
• 家系図・仏像・墓碑などの祭祀財産

まとめ

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