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相続法改正のポイント
「寄与分」と「特別の寄与」
新米行政書士オンラインゼミ 2024年5月28日
発表者:ならざき
1
目次
1.はじめに
2.寄与分
3.特別の寄与
4.比較
5.貢献に報いる手立て
参考文献等
2
1.はじめに
◎自己紹介:ならざき
・愛知県名古屋市に在住
・前職:公立学校教員(高等学校教諭)
・令和5年度行政書士試験に合格
・令和6年10月に開業の予定
・主な取扱い業務(案)
(主要)障害福祉サービス
(可能)相続・後見、外国人在留
◎問題意識
相続人の他にも、被相続人に貢献した
親族がいることはよくあると思う。特に、
被相続人の長男の配偶者。
被相続人への貢献は、どの段階でどん
な形で評価してもらえるのだろうか?
3
2.寄与分①
(1)民法第904条の2
共同相続人中に、被相続人の事業に関する労務の提供又は財産上の給付、
被相続人の療養看護その他の方法により被相続人の財産の維持又は増加に
ついて特別の寄与をした者があるときは、
被相続人が相続開始の時において有した財産の価額から共同相続人の協
議で定めたその者の寄与分を控除したものを相続財産とみなし、
第900条から第902条までの規定により算定した相続分に寄与分を加えた額
をもってその者の相続分とする。
4
2.寄与分②
(2)対象者
法定相続人
(3)要件
被相続人の財産の増加または維持に寄与したこと
寄与が、被相続人と相続人の身分関係に基づいて通常期待される程度を超
えるものであること
5
2.寄与分③
(4)具体例
長年、家業を手伝い、事業の拡大に貢献してきた相続人
被相続人の介護を長期間無償で行ってきた相続人
被相続人の借金を返済するために多額の財産を提供した相続人
(5)寄与分の報酬
寄与の内容、程度、時期などを総合的に考慮して決定する
寄与の価額を算出し、遺産全体と比較して相当な割合を決定するのが一般
的である
6
【設例】被相続人Xには、相続開始の時点で2000万円分の財産があった。
配偶者はすでに死亡していたが、長男、二男、長女の3人の子があった。
長男、二男は遠方に居住していたが、長女はXの近くに居住して療養看護等をしていた。
遺産分割協議において、長女は寄与分として200万円を主張した。
この後、遺産分割はどのように行われるのか。
【解答例】
(i)長男、二男の合意が得られれば、寄与分を考慮した遺産分けをすることとなる。
(2000万円-200万円)×1/3=600万円
長男 600万円、二男 600万円
長女は寄与分を認められているので、600万円+200万円=800万円
(ii)分割協議で合意が得られない場合は、寄与者が申し立てることにより、家庭裁判所
が調停・審判により寄与分を定める。
7
3.特別の寄与①
(1)民法第1050条
被相続人に対して無償で療養看護その他の労務を提供したことにより被相
続人の財産の維持又は増加について特別の寄与をした被相続人の親族(相
続人、相続の放棄をした者及び第891条の規定に該当し又は廃除によってそ
の相続権を失った者を除く。以下この条において「特別寄与者」という。)は、
相続の開始後、相続人に対して、特別寄与者の寄与に応じた額の金銭(以
下この条において「特別寄与料」という。)の支払いを請求することができる。
8
9
【図表】「寄与分」は認められないが、「特別の寄与」
は認められるケース(出典:FPジャーナル2023.4、p.54)
3.特別の寄与②
(2)対象者
法定相続人以外の親族(6親等以内)
相続人の配偶者、被相続人の兄弟姉妹、甥姪など
(3)要件
無償で療養看護その他の労務を提供したこと
その者の貢献に報いるのが相当と認められる程度に顕著な貢献であること
10
3.特別の寄与③
(4)具体例
被相続人の自宅で長年同居し、介護を行ってきた親族
(5)特別の寄与の報酬
寄与の内容、程度、時期などを総合的に考慮して決定する
寄与の価額を算出し、遺産全体と比較して相当な割合を決定するのが一般
的である
11
3.特別の寄与④
◎注意点
療養看護等の労務の提供は無償で行われたこと。
相続放棄や、欠格・廃除によって相続権を失った者には認められない。
内縁関係にある者は親族ではないので認められない。
特別寄与者が家庭裁判所に対し処分を請求できるのは、相続開始および相
続人を知ったときから6カ月以内、又は相続開始時から1年以内。
特別寄与料が確定すると、遺贈により取得したものとみなされるので、相続
税のしかも2割加算の対象となる。
12
4.比較
項目 寄与分(民法904条の2) 特別の寄与(民法1050条)
請求できる者 相続人 相続人以外の親族
寄与の内容
療養看護、労務の提供
財産上の給付
療養看護、労務の提供
請求の状況
遺産の分割協議の中で請求 相続人に対して金銭の請求
家庭裁判所への申
立ての期間制限
相続開始から10年 相続開始および相続人を知った
ときから6カ月を経過したとき、
又は相続開始時から1年以内
13
5.貢献に報いる手立て
相続人以外の者が自ら被相続人への貢献とその金額を、相続開始後に相続
人に対して主張することは容易ではない。
望ましいのは、相続が開始する前に、療養看護等を受ける者(被相続人)が、
特別寄与者の貢献に報いる手立てを講じておくことである。例えば、
① 特別寄与者に遺贈する旨の遺言を作成する
② 特別寄与者に対し、毎月とか毎年のタイミングで贈与する
③ 特別寄与者を保険金の受取人に指定する
④ 特別寄与者を養子にする
14
参考文献等
竹内豊『行政書士のための遺言・相続 実務家養成講座〔新訂第3版〕』(2022年、税務経理協
会)290-295頁
『伊藤塾 行政書士実務講座実践マスター 理論編〈第1分冊〉』p.19~p.58「実務民法論」(担
当:志水晋介講師)
潮見佳男『民法(全)〔第3版〕』(2022年、有斐閣)p.642~p.669
『FPジャーナル2023年4月号』(日本FP協会)p.54~p.55
15

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