特別受益者がいる場合には紛争予防の遺言書・遺言事項が必要です。If there are special beneficiaries, a will and testamentary provisions are required to prevent disputes.

特別受益者「相続人の中に生前贈与や遺贈（遺言による財産の無償譲渡）を受けた人」がいる場合には紛争予防の遺言書・遺言事項が必要です。特別受益者「相続人の中に生前贈与や遺贈（遺言による財産の無償譲渡）を受けた人」がいる場合の相続では、相続開始後に相続人間で相続財産の分け方を協議して遺産分割協議書を作成しなければ相続手続きを進めることが出来ませんが、特別受益者以外の相続人の不公平感から協議が紛糾して紛争に発展して「争族」になるケースが非常に多くなっているからです。
したがって、特別受益者に対する贈与や遺贈を相続財産から除くという「持ち戻し免除」の遺言事項と他の相続財産全てについても相続方法を指定した遺言事項を記載した遺言書の作成が必要であり「争族」を予防することになります。
遺言書は「遺書」ではなく「相続紛争予防契約書」です。

また、特別受益者「相続人の中に生前贈与や遺贈（遺言による財産の無償譲渡）を受けた人」がいる場合には、相続分の点から他の相続人と不平等になります。そこで、特別受益「生前贈与や遺贈による利益」（※注１参照）を受けた相続人と他に相続人の相続分を平等に修正する法律が民法に規定されていますが、計算方法は簡単ではありませんので相続人間で紛争の原因となります。
そこで、民法第九百三条第１項から第４項の条文に従って具体的な計算方法の典型的事例1⃣から4⃣をＱ＆Ａ形式で記載します。

（特別受益者の相続分）
第九百三条　共同相続人中に、被相続人から、遺贈を受け、又は婚姻若しくは養子縁組のため若しくは生計の資本として贈与を受けた者があるときは、被相続人が相続開始の時において有した財産の価額にその贈与の価額を加えたものを相続財産とみなし、第九百条から第九百二条までの規定(※注２参照）により算定した相続分の中からその遺贈又は贈与の価額を控除した残額をもってその者の相続分とする。
２　遺贈又は贈与の価額が、相続分の価額に等しく、又はこれを超えるときは、受遺者又は受贈者は、その相続分を受けることができない。
３　被相続人が前二項の規定と異なった意思を表示したときは、その意思に従う。
４　婚姻期間が二十年以上の夫婦の一方である被相続人が、他の一方に対し、その居住の用に供する建物又はその敷地について遺贈又は贈与をしたときは、当該被相続人は、その遺贈又は贈与について第一項の規定を適用しない旨の意思を表示したものと推定する。

※注１　特別受益「生前贈与や遺贈による利益」に該当するもの
➀生計の資本としての生前贈与
⇒生活費、教育費、住宅資金、開業資金など
➁婚姻や養子縁組のための生前贈与
⇒婚礼費用、持参金、支度金など
➂遺贈
⇒遺言書による全ての遺贈

※特別受益「生前贈与や遺贈による利益」に該当しないもの
〇婚姻期間２０年以上の夫婦の一方が他方（夫から妻、妻から夫）に対して、夫婦の居住用不動産（建物・敷地）についての生前贈与・遺贈
　ただし、事実婚（内縁）はそもそも相続関係が無いため適用されません。

※注２　第九百条から第九百二条までの規定
（法定相続分）
第九百条　同順位の相続人が数人あるときは、その相続分は、次の各号の定めるところによる。
一　子及び配偶者が相続人であるときは、子の相続分及び配偶者の相続分は、各二分の一とする。
二　配偶者及び直系尊属が相続人であるときは、配偶者の相続分は、三分の二とし、直系尊属の相続分は、三分の一とする。
三　配偶者及び兄弟姉妹が相続人であるときは、配偶者の相続分は、四分の三とし、兄弟姉妹の相続分は、四分の一とする。
四　子、直系尊属又は兄弟姉妹が数人あるときは、各自の相続分は、相等しいものとする。ただし、父母の一方のみを同じくする兄弟姉妹の相続分は、父母の双方を同じくする兄弟姉妹の相続分の二分の一とする。
（代襲相続人の相続分）
第九百一条　第八百八十七条第二項又は第三項の規定により相続人となる直系卑属の相続分は、その直系尊属が受けるべきであったものと同じとする。ただし、直系卑属が数人あるときは、その各自の直系尊属が受けるべきであった部分について、前条の規定に従ってその相続分を定める。
２　前項の規定は、第八百八十九条第二項の規定により兄弟姉妹の子が相続人となる場合について準用する。
（遺言による相続分の指定）
第九百二条　被相続人は、前二条の規定にかかわらず、遺言で、共同相続人の相続分を定め、又はこれを定めることを第三者に委託することができる。
２　被相続人が、共同相続人中の一人若しくは数人の相続分のみを定め、又はこれを第三者に定めさせたときは、他の共同相続人の相続分は、前二条の規定により定める。
（相続分の指定がある場合の債権者の権利の行使）
第九百二条の二　被相続人が相続開始の時において有した債務の債権者は、前条の規定による相続分の指定がされた場合であっても、各共同相続人に対し、第九百条及び第九百一条の規定により算定した相続分に応じてその権利を行使することができる。ただし、その債権者が共同相続人の一人に対してその指定された相続分に応じた債務の承継を承認したときは、この限りでない。

事例1⃣　民法第九百三条第１項の計算（住宅資金の贈与）
⇒贈与額が贈与を受けた人の相続分を超えていない場合
Ｑ　５０００万円の財産を保有する夫がおり、妻と２人の子ＡＢがいるが、夫が子Ａに住宅資金１０００万円を生前贈与していた。
夫が遺言書を書かずに亡くなってしまったら、相続財産の分け方はどのように計算するのか？

Ａ　具体的な計算方法は以下の➀から③のとおりとなる。
➀生前贈与が子Ａに行われているので、その贈与額を相続財産に持戻し（加算）をして贈与がなかった場合の本来の相続財産（みなし相続財産）を計算する。
　相続財産５０００万円＋贈与額１０００万円＝６０００万円

➁妻と子ＡＢの相続金額を計算します。
　妻　６０００万円 ✖ １／２（法定相続分）＝３０００万円
　
　Ａ　６０００万円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　－１０００万円（生前贈与額を控除）＝５００万円
　
　Ｂ　６０００万円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　　　　　　　　　　　　　　　＝１５００万円

➂相続金額　　
妻　　　３０００万円
　子Ａ　　　５００万円
　子Ｂ　　１５００万円

事例2⃣－➀　民法第九百三条第２項の計算（教育資金の贈与）　
⇒贈与額が贈与を受けた人の相続分を超えている場合
Ｑ　６０００万円の財産を保有する夫がおり、妻と２人の子ＡＢがいるが、夫が子Ｂに私立大学医学部の教育資金として３０００万円を支払っていました。
夫が遺言書を書かずに亡くなってしまったら、相続財産の分け方はどのように計算するのか？

Ａ　具体的な計算方法は以下の➀から➃のとおりとなる。
➀子Ｂへの教育資金は生前贈与とみなされるので、その教育資金を相続財産に持戻し（加算）をして贈与がなかった場合の本来の相続財産（みなし相続財産）を計算する。

　相続財産６０００万円＋贈与額３０００万円＝９０００万円

➁妻と子ＡＢの具体的相続分を計算します。
　妻　９０００万円 ✖ １／２（法定相続分）＝４５００万円
　
　Ａ　９０００万円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　＝２２５０万円
　
　Ｂ　９０００円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　－２６００万円（生前贈与額を控除）　　　　　　　　　　　　　　
　　　＝△６００万円≒０万円（マイナスの場合は０）

➂上記➁による計算上の相続財産総額を求め、妻と子ＡＢの具体的相続分率を算出する。
・計算上の相続財産総額
　妻４５００万円＋子Ａ２２５０万円＋子Ｂ０万円
　　　　　　　　　　　　　　　　　　　　＝６７５０万円
・具体的相続分率
　妻　　　４５００万円／６７５０万円＝１８／２７
　子Ａ　　２２５０万円／６７５０万円＝　９／２７
　子Ｂ　　　　　０万円／６７５０万円＝０

➃上記➂による具体的相続分率の割合で現実に分配可能な財産額に分けて相続金額を確定する。　　
・現実に分配可能な相続財産総額　　６０００万円　
妻　　　６０００万円 ✖ １８／２７＝４０００万円
　子Ａ　　６０００万円 ✖ 　９／２７＝２０００万円
　子Ｂ　　　　０万円

⑤相続金額　　
妻　　　４０００万円
子Ａ　　２０００万円
子Ｂ　　　　　０万円

事例2⃣－➁　民法第九百三条第２項の計算（不動産の贈与）
⇒贈与額が贈与を受けた人の相続分を超えていまった場合
Ｑ　６０００万円の財産を保有する夫が亡くなり、妻と２人の子ＡＢがいるが、夫が子Ｂに自宅とは別の場所に所有する１０００万円の不動産（土地建物）をＢの新居として生前贈与していた。
なお、地価が高騰して最近の価格を調べたら４０００万円に値上がりしていた。
夫が遺言書を書かずに亡くなってしまいました。相続財産の分け方はどのように計算するのか？

Ａ　具体的な計算方法は以下の➀から⑤のとおりとなる。
➀生前贈与が妻に行われているが、婚姻期間が２０年以上の妻への自宅マンションの贈与額を相続財産に持戻し（加算）することなく相続財産（みなし相続財産）を計算する。ただし、具体的な計算をする際には、不動産の贈与額は、生前贈与時点の価格１０００万円ではなく相続開始時点（夫が亡くなった日の時点）の価格４０００万円になる。

　相続財産６０００万円＋贈与額４０００万円＝１億円

➁妻と子ＡＢの具体的相続分を計算します。
　妻　１億円 ✖ １／２（法定相続分）＝５０００万円
　
　Ａ　１億円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　＝２５００万円
　
　Ｂ　１億円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　－４０００万円（生前贈与額を控除）　　　　　　　　　　　　　　
　　　＝△１５００万円≒０万円（マイナスの場合は０）

➂上記➁による計算上の相続財産総額を求め、妻と子ＡＢの具体的相続分率を算出する。
・計算上の相続財産総額
　妻５０００万円＋子Ａ２５００万円＋子Ｂ０万円
　　　　　　　　　　　　　　　　　　　　＝７５００万円
・具体的相続分率
　妻　　　５０００万円／７５００万円＝２／３
　子Ａ　　２５００万円／７５００万円＝１／３
　子Ｂ　　　　　０万円／７５００万円＝０

➃上記➂による具体的相続分率の割合で現実に分配可能な財産額に分けて相続金額を確定する。　　
・現実に分配可能な相続財産総額　　６０００万円　
妻　　　６０００万円 ✖ ２／３＝４０００万円
　子Ａ　　６０００万円 ✖ １／３＝２０００万円
　子Ｂ　　０万円

⑤相続金額　　
妻　　　４０００万円
子Ａ　　２０００万円
子Ｂ　　　　　０万円

事例3⃣　民法第九百三条第３項の計算（事業承継で会社株式の贈与）
⇒贈与を「持戻し免除」するのみの遺言書（一部遺言）がある場合
Ｑ　１億円の財産を保有する会社経営者の夫がおり、妻と２人の子ＡＢがいるが、夫が会社経営を子Ａに譲るため会社株式時価５０００万円を生前贈与していた。夫が遺言書を作成したので確認したところ遺言書の内容は、「子Ａへの会社株式贈与は持戻しを免除する。」とだけ記載されていましたが、それ以外は何も記載されていませんでした。夫が遺言書を書かずに亡くなってしまったら、相続財産の分け方はどのように計算するのか？

Ａ　具体的な計算方法は以下の➀から➂のとおりとなる。
➀生前贈与が子Ａに行われているが、その贈与額を相続財産に持戻し（加算）を免除するとだけの遺言書があるので、相続財産１億円を法定相続分で分けることになる。贈与を受けた子Ａも相続することが出来る。
　相続財産１億円

➁妻と子ＡＢの相続金額を計算します。
　妻　１億円 ✖ １／２（法定相続分）＝５０００万円
　
　Ａ　１億円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　　　　　　　　　　　　　　　＝２５００万円
　
　Ｂ　１億円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　　　　　　　　　　　　　　　＝２５００万円

➂相続金額　　
妻　　　５０００万円
子Ａ　　２５００万円
子Ｂ　　２５００万円
　（⇒子Ｂは贈与を受けた会社株式５０００万円と併せて７５００万円を取得することになる。）

事例4⃣　民法第九百三条第４項の計算（自宅不動産の妻への贈与）
⇒婚姻期間２０年以上の夫が妻に自宅マンション場合を贈与
Ｑ　５０００万円（預貯金３０００万円・自宅マンション２０００万円）の財産を保有する夫には妻と２人の子ＡＢがいるが、夫が妻に自宅マンションを３年前贈与していた。
なお、地価が高騰して最近の自宅マンション価格を調べたら６０００万円に値上がりしていた。また、妻が住み慣れた自宅マンションから他所に移転することは高齢者であることからも難しい。
夫が遺言書を書かずに亡くなってしまったら、相続財産の分け方はどのように計算するのか？

Ａ　具体的な計算方法は以下の➀から➂のとおりとなる。
➀生前贈与が妻に行われているが、その贈与額については夫が相続財産に持戻し（加算）を免除する意思表示をしたものと推定されるので自宅マンションを相続財産から除いて計算する。
　相続財産＝３０００万円（預貯金）

➁妻と子ＡＢの相続金額を計算します。
　妻　３０００万円 ✖ １／２（法定相続分）＝１５００万円
　
　Ａ　３０００万円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　　　　　　　　　　　　　　　＝７５０万円
　
　Ｂ　３０００万円 ✖ １／２（法定相続分） ✖ １／２（人数割り）
　　　　　　　　　　　　　　　　　　　　＝７５０万円

➂相続金額　　
妻　　　１５００万円
子Ａ　　　７５０万円
子Ｂ　　　７５０万円
　（⇒妻は贈与を受けた自宅マンション６０００万円（現在価格）と併せて７５００万円を取得することになる。）

東京デュークレイ行政法務行政書士事務所では、遺言書作成の御相談を受けた際には、公証役場の公証人のリーガルチェックも入る遺言公正証書（公正証書遺言書）をお勧めし、それでも費用面から廉価な遺言書作成を希望される場合で遺言事項（遺言書に記載する事項）が多くない場合には自筆証書遺言（手書きの遺言書）を法務局へ保管する遺言書保管制度の利用をお勧めします。
御依頼者に自宅保管の自筆証書遺言（手書きの遺言書）お勧めしません。
自宅保管の自筆証書遺言（手書きの遺言書）は、➀遺言書自体の無効（形式要件の不備無効や内容的全部無効や一部無効など）となるリスクが高いこと、➁紛失や改ざんリスクも高いこと、➂相続開始後に家庭裁判所での検認手続きが必要なことが主な理由です。

If there is a special beneficiary (an heir who has received a gift or bequest during his or her lifetime (a gratuitous transfer of property under a will)), a will and testamentary provisions are necessary to prevent disputes. In inheritance cases where there is a special beneficiary (an heir who has received a gift or bequest during his or her lifetime (a gratuitous transfer of property under a will)), the heirs must first negotiate how the inheritance will be divided and prepare an inheritance division agreement before the inheritance process can proceed. However, there are many cases where negotiations become complicated due to a sense of unfairness among heirs other than the special beneficiary, leading to disputes and resulting in “family feuds.”
Therefore, it is necessary to prepare a will that includes a “return exemption” provision that excludes gifts and bequests to special beneficiaries from the inheritance, as well as a will that specifies the inheritance method for all other inheritance property, in order to prevent “family feuds.”
A will is not a “last will” but an “inheritance dispute prevention contract.”

Furthermore, if there is a special beneficiary – “someone among the heirs who has received a gift or bequest during one’s lifetime (a gratuitous transfer of property under a will)” – their inheritance share will be unequal to that of other heirs. Therefore, the Civil Code provides for a law that adjusts the inheritance shares of heirs who have received special benefits – “benefits from gifts or bequests during one’s lifetime” (see Note 1) – so that they are equal to those of other heirs. However, the calculation method is not simple, which can lead to disputes between heirs.
Therefore, we will provide typical examples 1⃣ to 4⃣ of specific calculation methods in Q&A format, in accordance with the provisions of Article 903, Paragraphs 1 to 4 of the Civil Code.

(Inheritance Share of Special Beneficiaries)
Article 903: If any of the co-heirs has received a bequest from the decedent, or a gift due to marriage or adoption, or as capital for livelihood, the value of the gift shall be deemed to be the value of the property owned by the decedent at the time the inheritance began, plus the value of the gift. That person’s share of inheritance shall be the amount remaining after deducting the value of the bequest or gift from their share of inheritance calculated pursuant to the provisions of Articles 900 to 902 (see Note 2).
2.If a deceased person who is one of a married couple who have been married for 20 years or more bequeaths or gifts to the other spouse a building or its land used for their residence, it shall be presumed that the deceased person expressed the intention that the provisions of paragraph 1 shall not apply to that bequest or gift.
3.If the value of the bequest or gift is equal to or exceeds the value of their share of inheritance, the legatee or donee cannot receive that share of inheritance.
4.If the decedent expresses an intention that differs from the provisions of the preceding two paragraphs, that intention shall prevail.

*Note 1: Items that qualify as “benefits from gifts made during one’s lifetime or bequests” are special benefits.

1.Gifts made during one’s lifetime as capital for livelihood
⇒ Living expenses, education expenses, housing funds, start-up funds, etc.
2.Gifts made during one’s lifetime for marriage or adoption
⇒ Wedding expenses, dowry, dowry, etc.
3.Bequests
⇒ All bequests made in a will

*Items that do not qualify as “benefits from gifts made during one’s lifetime or bequests” are special benefits.
〇 Gifts or bequests made during one’s lifetime by one spouse (husband to wife, wife to husband) of the couple’s residential real estate (buildings and land) to the other spouse of a married couple who have been married for 20 years or more.
However, this does not apply to common-law marriages, as there is no inheritance relationship in the first place.

*Note 2: Provisions of Articles 900 to 902
(Legal Shares of Inheritance)
Article 900: When there are several heirs of the same rank, their shares of inheritance shall be determined as follows:
1.If there are several children, lineal ascendants, or siblings, their shares of inheritance shall be equal. However, the share of a sibling who shares only one parent shall be half of the share of a sibling who shares both parents.
2.If the heirs are a child and a spouse, the child’s share and the spouse’s share shall each be half.
3.If the heirs are a spouse and a lineal ascendant, the spouse’s share shall be two-thirds, and the lineal ascendant’s share shall be one-third.
4.If the heirs are a spouse and a sibling, the spouse’s share shall be three-quarters, and the sibling’s share shall be one-quarter.

(Inheritance Share of Substitute Heirs)
Article 901: The inheritance share of a lineal descendant who becomes an heir pursuant to the provisions of Article 887, Paragraph 2 or 3, shall be the same as that which would have been received by his or her lineal ascendants. However, if there are several lineal descendants, the inheritance share of each of them shall be determined in accordance with the provisions of the preceding Article with respect to the portion of the inheritance which would have been received by their lineal ascendants.
2.The provisions of the preceding paragraph shall apply mutatis mutandis to cases in which the children of siblings become heirs pursuant to the provisions of Article 889, Paragraph 2.
(Designation of Inheritance Shares by Will)
Article 902: Notwithstanding the provisions of the preceding two Articles, the deceased may, in his or her will, designate the inheritance shares of co-heirs or entrust such designation to a third party.
2.. If the deceased designates the inheritance shares of only one or more of the co-heirs or has a third party designate them, the inheritance shares of the other co-heirs shall be determined in accordance with the provisions of the preceding two Articles.
(Exercise of Creditor Rights When Inheritance Shares Are Designated)
Article 902-2: Creditors of debts owed by the decedent at the time of the commencement of inheritance may exercise their rights against each co-heir in proportion to their inheritance shares calculated pursuant to the provisions of Articles 900 and 901, even if their inheritance shares have been designated pursuant to the provisions of the preceding Article. This does not apply, however, if the creditor acknowledges that one of the co-heirs has succeeded to the debts in proportion to his or her designated inheritance share.

Case 1⃣ Calculation under Civil Code Article 903, Paragraph 1 (Gift of Housing Capital)
⇒When the Gift Amount Does Not Exceed the Recipient’s Share of Inheritance
Q: A husband owns assets worth ¥50 million, has a wife, and two children, A and B. The husband gifted ¥10 million in housing capital to child A during his lifetime.
If the husband dies without writing a will, how do you calculate the division of the inheritance?

A: The specific calculation method is as follows: 1) to 3).
1) Because the gift was made to child A during his lifetime, the gift amount is added back to the inheritance to calculate the actual inheritance (deemed inheritance) if there had been no gift.
￥50million inheritance + ￥10 million gift = ¥60 million
2) Calculate the inheritance amount for the wife and children, A and B.
Wife: ¥60 million x 1/2 (legal inheritance share) = ¥30 million
A: ¥60 million x 1/2 (legal inheritance share) x 1/2 (divided by number of children)- ¥10 million (excluding gifts made during one’s lifetime) = ¥5 million
B: ¥60 million x 1/2 (legal inheritance share) x 1/2 (divided by number of children)
= ¥15 million
3) Inheritance Amount
Wife: ¥30 million
Child A: ¥5 million
Child B: ¥15 million

Case 2⃣-➀ Calculation under Article 903, Paragraph 2 of the Civil Code (Gift of Educational Funds)
⇒When the gift amount exceeds the recipient’s inheritance share
Q: A husband owns assets worth 60 million yen, and has a wife and two children, A and B. The husband paid 30 million yen to Child B as an educational fund for a private medical school.
If the husband dies without writing a will, how should the inheritance be divided?

A: The specific calculation method is as follows:
1) to 4) below.
1) Since the educational funds for Child B are considered, a gift made during his lifetime, the educational funds are added back to the inheritance to calculate the actual inheritance (deemed inheritance) as if there had been no gift.
Inheritance of ￥60 million + gift amount of ￥30 million = ￥90 million
2) Calculate the specific inheritance shares of the wife and Child A and B.
Wife: ¥90 million x 1/2 (legal share) = ¥45 million
A: ¥90 million x 1/2 (legal share) x 1/2 (divided by number of children)
= ¥22.5 million
B: ¥9,000 x 1/2 (legal share) x 1/2 (divided by number of children)
¥26 million (minus gifts made during one’s lifetime)
= ¥△ ¥6 million ≒ ¥0 (if negative, enter 0)
3) Calculate the total inheritance assets calculated using ➁ above, and then calculate the specific shares of the wife and children A and B.
・Calculated total inheritance amount
Wife: ¥45 million + Child A: ¥22.5 million + Child B: ¥0
= ¥67.5 million
・Specific inheritance shares
Wife: ¥45 million / ¥67.5 million = 18/27
Child A: ¥22.5 million / ¥67.5 million = 9/27
Child B: ¥0 / ¥67.5 million = 0
4) The inheritance amount is determined by dividing the actual distributable assets by the specific inheritance share ratios calculated in 3) above. Total amount of inheritance that can actually be distributed: 60 million yen
Wife: ￥60 million x 18/27 = ￥40 million
Child A: ￥60 million x 9/27 = 20 million yen
Child B: 0 yen
5) Inheritance amount:
Wife: ￥40 million
Child A: ￥20 million
Child B: ￥0

Case 2⃣-➁ Calculation under Civil Code Article 903, Paragraph 2 (Gift of Real Estate)
⇒When the Gift Amount Exceeds the Recipient’s Inheritance Share
Q: A husband with assets worth ¥60 million dies, leaving his wife and two children, A and B. The husband gifted child B real estate (land and building) worth ¥10 million, which he owned in a location separate from his home, to use as B’s new home.
However, land prices have skyrocketed, and a recent check shows that the value has risen to ¥40 million.
The husband passed away without writing a will. How do you calculate the division of his inherited assets?

A: The specific calculation methods are as follows: 1) to 5).
1) A gift was made to his wife during his lifetime. However, the amount of the gift of the apartment home to his wife, who was married to him for over 20 years, is not counted (added) to the inherited assets and is used to calculate the inherited assets (deemed inherited assets). However, when calculating the actual value, the gift value of the real estate will be calculated based on the value of ￥40 million at the time of the inheritance (the date of the husband’s death), rather than the value of ￥10 million at the time of the gift during the husband’s lifetime.
Inherited assets: ￥60 million + gift amount: ￥40 million = ￥100 million
2) Calculate the specific inheritance shares of the wife and child A and B.
Wife: ￥100 million x 1/2 (legal share) = ￥50 million
A: ￥100 million x 1/2 (legal share) x 1/2 (divided by number of people) = ￥25 million
B: ￥100 million x 1/2 (legal share) x 1/2 (divided by number of people) – ￥40 million (minus gifts made during one’s lifetime)
= △15 million yen ≒ 0 yen (if negative, enter 0)
3) Calculate the total inheritance assets calculated using 2) above, and then calculate the specific shares of the wife and children A and B.
・Calculated total inheritance amount
Wife: ¥50 million + Child A: ¥25 million + Child B: ¥0
= ¥75 million
・Specific inheritance shares
Wife: ¥50 million / ¥75 million = 2/3
Child A: ¥25 million / ¥75 million = 1/3
Child B: ¥0 / ¥75 million = 0
4) The inheritance amount is determined by dividing the actual distributable assets by the specific inheritance share ratios calculated in 3) above.
Total amount of inheritance that can actually be distributed: ￥60 million
Wife: ¥60 million x 2/3 = ￥40 million
Child A: ¥60 million x 1/3 = ￥20 million
Child B: ￥0
5) Inheritance amount:
Wife: ￥40 million
Child A: ￥20 million
Child B: ￥0

Case 3⃣: Calculation under Article 903, Paragraph 3 of the Civil Code (Gift of Company Stock for Business Succession)
⇒When there is a will (partial will) that only “exempts” the gift from carry-back
Q: A husband is a company owner with assets worth ￥100 million. He has a wife and two children, A and B. The husband gifted company stock worth ￥50 million during his lifetime to Child A in order to transfer the company’s management to Child A. After the husband prepared a will, I checked it and found that it only stated, “The gift of company stock to Child A is exempt from carry-back,” but nothing else. If the husband dies without writing a will, how should the division of the inheritance be calculated?

A: The specific calculation method is as follows: 1) and 3).
1) The gift was made during his lifetime to Child A, but the will only states that the gift amount is exempt from carry-back (addition) to the inheritance. Therefore, the ￥100 million inheritance will be divided according to statutory inheritance shares. Child A, who received the gift, can also inherit.
Inheritance: ￥100 million
2) Calculate the inheritance amounts for the wife and children A and B.
Wife: ￥100 million x 1/2 (legal share) = ￥50 million
A: ￥100 million x 1/2 (legal share) x 1/2 (divided by number of children)
= ￥25 million
B: ￥100 million x 1/2 (legal share) x 1/2 (divided by number of children)
= ￥25 million
3) Inheritance Amounts
Wife: ￥50 million
Child A: ￥25 million
Child B: ￥25 million
(⇒ Child B will receive a total of ￥75 million, including the ￥50 million in company stock he received as a gift.)

Case 4⃣: Calculation under Civil Code Article 903, Paragraph 4 (Gift of a Home to a Wife)
⇒A husband who has been married for over 20 years gifts his wife a home and apartment.
Q: A husband owns assets worth ¥50 million (¥30 million in savings and ¥20 million in a home and apartment). He has two children, A and B, and his wife. He gifted his wife the home and apartment three years ago.
However, land prices have risen sharply, and a recent check on the home and apartment price shows it has risen to ¥60 million. Furthermore, it would be difficult for the wife, being elderly, to relocate from her familiar home and apartment.
If the husband dies without writing a will, how should the division of his inheritance be calculated?

A: The specific calculation methods are as follows: 1) and 3).
1) A gift was made to the wife during her lifetime, but since the husband presumably expressed an intention to exempt the gift from being added back to the inheritance, the home and condominium will be excluded from the calculation.
Inherited assets = ￥30 million (savings)
2) Calculate the inheritance amounts for the wife and children A and B.
Wife: ¥30 million x 1/2 (legal share) = ¥15 million
A: ¥30 million x 1/2 (legal share) x 1/2 (divided by number of children)
= ¥7.5 million
B: ¥30 million x 1/2 (legal share) x 1/2 (divided by number of children)
= ¥7.5 million
3) Inheritance Amount
Wife: ¥15 million
Child A: ¥7.5 million
Child B: ¥7.5 million
(⇒ The wife will receive ¥75 million, including the ¥60 million (current value) gifted to her as a home.)

In inheritances where there is a special beneficiary (someone among the heirs who received a gift or bequest during their lifetime (a gratuitous transfer of property in a will)), the heirs must first discuss how to divide the inherited property and prepare an inheritance division agreement before the inheritance procedures can proceed. However, there are many cases where discussions become heated due to a sense of unfairness among heirs other than the special beneficiary, which escalates into disputes and family feuds.
Therefore, to prevent family feuds, it is necessary to prepare a will that includes a “return exemption” clause that excludes gifts and bequests to special beneficiaries from the inherited property, as well as other clauses specifying the inheritance method for all other inherited property.
A will is not a “last will and testament” but an “inheritance dispute prevention contract.”

When Tokyo Duk-Rei Certified Administrative Procedures Legal Office about writing a will, we recommend a notarized will (notarized will), which includes a legal check by a notary public at a notary public’s office. However, if you still want a cheaper will from a cost perspective and there are not many testamentary matters (items to be included in the will), we recommend using the will storage system, where a holographic will (handwritten will) is stored at the Legal Affairs Bureau.
We do not recommend that our clients write holographic wills (handwritten wills) kept at home.
The main reasons for using holographic wills (handwritten wills) kept at home are: 1) there is a high risk that the will itself will be invalid (invalid due to insufficient formal requirements, invalid in whole or in part due to content, etc.), 2) there is a high risk of it being lost or tampered with, and 3) probate procedures will be required at the family court after the inheritance begins.