最近、相続財産に古美術品があるケースでの御相談が多くなりました。
　遺言書作成（相続開始前）や遺産分割協議書作成（相続開始後）のいずれの御相談でも問題となります。

「遺言書の作成を依頼したいが、高額と思われる絵画・掛け軸・陶器・茶道具などがあるが、どうすれば良いか？」
「遺言書がないので、不動産・預貯金などの相続は相続人間で合意したので遺産分割協議書の作成を依頼したいが、高額と思われる小判や古銭が大量に見つかったが、どうすれば良いか？」
「遺産分割協議は、合意したが、祭祀承継具類（系図・先祖伝来品・神棚・仏壇などの物品）に金の仏像や銘刀の刀があるが、どうすれば良いか？」

など様々な御相談です。

Recently, we have been receiving many consultations regarding cases where antique artworks are included in inherited assets.

This is an issue whether you are consulting about writing a will (before the inheritance begins) or writing an estate division agreement (after the inheritance begins).

“I would like to request the writing of a will, but I have paintings, hanging scrolls, pottery, tea ceremony utensils, etc. that seem to be expensive. What should I do?”

“There is no will, so the heirs have agreed to inherit the real estate, savings, etc., and I would like to request the writing of an estate division agreement, but I found a large amount of gold coins and old coins that seem to be valuable. What should I do?”

“We have agreed to the estate division agreement, but among the ritual succession items (items such as family tree, ancestral items, Shinto altar, Buddhist altar) there is a gold Buddha statue and a famous sword. What should I do?”

These are the kinds of consultations we receive.

遺言書や遺産分割協議書の定型文は、以下のようになります。

遺言書の定型文
「第〇条　遺言者は、前各条に記載した財産以外の、遺言者の有する動産その他家財一切の財産を妻〇〇〇〇に相続させる。」

遺産分割協議書の定型文
「第〇条　〇〇〇〇は、前各条に記載した相続財産以外の、動産その他家財一切の財産を取得する。」

The standard wording for wills and estate division agreements is as follows:　

Standard wording for wills
“Article XX: The testator leaves his wife XXX to inherit all of the testator’s movable property and other household goods, other than the assets listed in the previous articles.”

Standard wording for estate division agreements
“Article XX: XXX acquires all of the movable property and other household goods, other than the inherited property listed in the previous articles.”

　しかし、「古美術品」が実際には高額である場合には、「動産その他家財一切」ではなくなります。相続実務上は、「古美術品」が無価値な物から１点数百万円以上の物まで多岐に渡り、一般人では価値判断が難しい事がほとんどです。
なお、相続税に関する財産評価基本通達128条では、1点５万円を「古美術品」が「動産その他家財一切」に含まれるかどうかの判断基準にしています。

　遺言書作成（相続開始前）や遺産分割協議書作成（相続開始後）にあたって「古美術品」について価値判断が難しい場合には、当事務所では「古美術品」の専門分野に従った提携する信頼と実績のある古美術会社に鑑定を依頼し、鑑定書交付、買取現金化やオークション出品の斡旋にも対応しております。

However, if an “antique” is actually worth a high price, it will no longer be considered “movable property and other household goods.” In inheritance practice, “antiques” range from worthless to over several million yen per piece, and it is often difficult for the average person to judge their value.

In addition, Article 128 of the Basic Notice on Property Valuation for Inheritance Tax uses 50,000 yen per item as the standard for determining whether “antiques” are included in “movable property and other household goods.”

If it is difficult to judge the value of an “antique” when writing a will (before the inheritance begins) or an estate division agreement (after the inheritance begins), our office will request an appraisal from an affiliated antiques company with a proven track record and a specialty in “antiques,” and we will also provide an appraisal certificate and arrange for the purchase, conversion into cash, or auction.

東京デュークレイ行政法務行政書士事務所では御相談を承っていますので、お気軽にお問い合わせください。

Tokyo Duk-Rei Certified Administrative Procedures Legal Office also accepts consultations on matters, so please feel free to contact us.

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©2023 Tokyo Duke-Rei Certified Administrative Procedures Legal Office
All rights reserved.