寄与者「療養介護・資産増加などに尽くした家族・親族」がいる場合には紛争予防の遺言書が必要です。－If there are benefactors (family members or relatives who have contributed to medical care, asset accumulation, etc.), a will or testamentary provisions to prevent disputes are necessary. － - Tokyo Duke-Rei Certified Administrative Procedures Legal Office 東京デュークレイ行政法務行政書士事務所

▢　寄与者に対する優遇制度の概要と遺言書作成の必要性
寄与者「療養介護・資産増加などに尽くした家族・親族」に対する民法上の制度には、（１）相続人である家族・親族に対して相続分を増やす寄与分（民法第九百四条の二）と（２）相続人でない家族・親族（３親等内の姻族・６親等内の血族）に対しても金銭支払請求権を与える特別の寄与（民法第千五十条）の２つの制度があります。
なお、寄与分を規定する民法第九百四条の二の条文の中に「特別な寄与」（※注１参照）という行為（相続分に加算する寄与分を主張できるに足りる貢献）の用語が表記されていますが、民法第千五十条で規定する特別の寄与（金銭支払請求権を主張できる貢献）のことではありませんのでご注意ください。

（１）寄与分（民法第九百四条の二）
⇒特別な寄与（※注１参照）をした相続人に対してその貢献分として相続分を増やす主張を認める制度です。
➀寄与分の要件
⇒特別な寄与（※注１参照）をしたのが相続人のみとなります。
⇒特別な寄与（※注１参照）の結果として被相続人（財産を遺す人）の財産が維持され又は増加したことが必要です。
⇒相続開始（被相続人（財産を遺す人）が亡くなる）までの期間の特別な寄与（※注１参照）が対象となります。
➁寄与分を求める手続き
⇒相続人全員による協議により定めます
（民法第九百四条の二第１項）。
⇒相続人全員による協議が不成立（不調・不能）の場合には家庭裁判所に対して寄与分を定める調停申し立てをするか・調停不成立の場合に審判申し立てをするか又は家庭裁判所に対する遺産分割調停の中で寄与分を定める処分の審判申し立てをすることになります（第九百四条の二第２項・第４項）。
⇒相続開始日（被相続人（財産を遺す人）が亡くなった日）から１０年経過した場合には寄与分は請求できません。
⇒家庭裁判所に対する申し立てで調停不成立の場合には審判を申し立てるか又は地方裁判所に訴訟し、更に家庭裁判所の審判に不服の場合には高等裁判所に即時抗告して寄与分の請求を裁判で争うことになります。
➂寄与分算定の基準
⇒寄与の時期、寄与の方法及び程度、相続財産の額その他一切の事情を考慮して定められます（第九百四条の二第２項）。
⇒共同相続人（相続人である家族・親族全員）の数、相続債務（遺された借金）の額、遺産分割（相続人である家族・親族の全員の合意による財産分け）の結果の妥当性、各共同相続人（相続人である家族・親族各自）が被相続人（財産を遺す人）から受けた贈与や遺贈の額等も考慮されます。
⇒寄与分の額は、相続財産の価格から遺贈の価格を控除した額を超えることができません（民法第第九百四条の二第３項）ので、被相続人（財産を遺す人）から全ての財産が贈与・遺贈されている場合には寄与分を定めることができません。
⇒遺留分（相続人の中で配偶者と子について法定相続分２分の１（子が複数人の場合は２分の１の人数割り）の更に２分の１相当分）を侵害するような寄与分を定めることも可能です。そして、そのような寄与分を定めた場合には民法千四十五条の遺留分侵害額請求（遺留分相当額の金銭支払請求）をすることができません。ただし、寄与分を定める際に遺留分が考慮される事情の一つとされます。
➃寄与分が定められた場合の相続額の算定方法
⇒相続額＝（相続財産－寄与分額）×法定相続分又は指定相続分＋寄与分額　

（２）特別の寄与（民法第千五十条）
⇒特別な寄与（※注１参照）をした相続人でない家族・親族（３親等内の姻族・６親等内の血族）に対して特別寄与者個人に専属する一身専属的固有の請求権である特別寄与料請求の主張を認める制度です。
➀特別の寄与の要件
⇒特別な寄与（※注１参照）をしたのが相続人でない家族・親族（３親等内の姻族・６親等内の血族）も対象となります。
⇒特別な寄与（※注１参照）の結果として被相続人（財産を遺す人）の財産が維持され又は増加したことが必要です。
⇒相続開始（被相続人（財産を遺す人）が亡くなる）までの期間の特別な寄与（※注１参照）が対象となります。なお、無償労務提供行為（家業従事型）と無償介護・看護提供行為（扶養・療養看護型）だけに限られ無償資金提供等行為（金銭等出資・財産管理型）は対象外となります。
➁特別寄与料を求める手続き
⇒相続人全員による協議により定めます。
（第千五十条第２項）。
⇒相続人全員による協議が不成立（不調・不能）の場合には家庭裁判所に対して寄与分を定める調停申し立てをするか・調停不成立の場合に審判申し立てをするか又は家庭裁判所に対する遺産分割調停の中で寄与分を定める処分の審判申し立てをすることになります（第千五十条第２項）。
⇒相続開始（被相続人（財産を遺す人）が亡くなった事実）を知った日から６か月を経過した場合や相続開始日（被相続人（財産を遺す人）が亡くなった日）から１年経過した場合には寄与分は請求できません（第千五十条第２項ただし書き）。
⇒家庭裁判所に対する申し立てで調停不成立の場合には審判を申し立てるか又は地方裁判所に訴訟し、更に家庭裁判所の審判に不服の場合には高等裁判所に即時抗告して寄与分の請求を裁判で争うことになります。
➂特別寄与料の算定の基準
⇒寄与の時期、寄与の方法及び程度、相続財産の額その他一切の事情を考慮して定められます（第千五十条第３項）。
⇒共同相続人（相続人である家族・親族全員）の数、相続債務（遺された借金）の額、遺産分割（相続人である家族・親族の全員の合意による財産分け）の結果の妥当性、各共同相続人（相続人である家族・親族各自）が被相続人（財産を遺す人）から受けた贈与や遺贈の額等も考慮されます。
⇒特別寄与料は、相続財産の価格から遺贈の価格を控除した額を超えることができません（民法第第九百四条の二第３項）ので、被相続人（財産を遺す人）から全ての財産が贈与・遺贈されている場合には寄与分を定めることができません。
⇒遺留分（相続人の中で配偶者と子について法定相続分２分の１（子が複数人の場合は２分の１の人数割り）の更に２分の１相当分）を侵害するような寄与分を定めることも可能です。そして、そのような寄与分を定めた場合には民法千四十五条の遺留分侵害額請求（遺留分相当額の金銭支払請求）をすることができません。ただし、寄与分を定める際に遺留分が考慮される事情の一つとされます。
➃特別寄与料の支払方法
⇒特別の寄与料につき金額が確定し寄与者から金銭支払請求を受けた場合には、請求を受けた共同相続人（相続人である家族・親族全員）は、特別の寄与料総額に共同相続人（相続人である家族・親族全員）の各自の相続分（法定相続分又は遺言による指定相続分）を乗じた算出した金額を各自が負担して寄与者に支払う方法となります。

（３）制度の問題点と遺言書作成の必要性
上記の（１）寄与分と（２）特別の寄与は、共通して主として下記の➀から➃のとおりハードルが高いため、寄与者「療養介護・資産増加などに尽くした家族・親族」への遺言書作成の必要性が高いと言えます。なお、遺言書には（１）寄与分と（２）特別の寄与を定める内容の記載は出来ないので、寄与者の貢献に応じて相続財産の範囲内で相続分を増やして相続人である家族・親族に対して相続させ、又は、相続人以外の家族・親族に対して遺贈させる内容を記載した遺言書を作成しておくことが寄与者「療養介護・資産増加などに尽くした家族・親族」に報いることにもなり紛争の予防にも役立つと考えています。
（ハードル）
➀ 療養介護・資産増加などが寄与（貢献）として特別な寄与（※注１参照）が認められるためには要件が厳しいこと。
② 仮に上記➀の要件をクリアーして、寄与分や特別寄与料が請求可能な場合でも具体的な計算方法や金額の主張立証自体が難しいこと。
➂ 相続人全員の協議により寄与分や特別寄与料を具体的に定めて全員一致の合意を得るのは事実上難しいこと。
　⇒家庭裁判所の調停・審判などに移行するケースが多いこと。
➃仮に上記➂の協議が成立した場合には相続人全員の合意により寄与分認定の条項を記載した遺産分割協議書の作成が必要であること。⇒弁護士・司法書士・行政書士などの専門家に依頼しないで当事者間で遺産分割協議書に不備な記載をしてしまい相続手続きが出来ないケースが多いこと。また、遺産分割協議書の記載内容を訂正するか遺産分割協議書を再作成するときに相続人間で紛争が発生するケースが多いこと。

※ご参考までに、事例1⃣・2⃣とQ＆Aも※注と条文に続けて記載しています。

※注１　特別な寄与
➀要件
⇒被相続人（財産を遺す人）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貢献があること。
⇒夫婦間の協力扶助義務や親族間の扶養義務の範囲を超える貢献があること。
➁行為
⇒被相続人（財産を遺す人）の事業を無償で手伝って財産の維持・増加に貢献する無償労務提供行為（家業従事型）。
⇒被相続人（財産を遺す人）に事業資金や不動産購入資金を援助する無償資金提供等行為（金銭等出資・財産管理型）。
⇒被相続人（財産を遺す人）の介護や看護を無償で永年に渡り行い養護・看護施設費用の多額の出費が無いことにより財産に維持に貢献する無償介護・看護提供行為（扶養・療養看護型）。

※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。

※注３　
（遺産の分割の協議又は審判等）
第九百七条　
２　遺産の分割について、共同相続人間に協議が調わないとき、又は協議をすることができないときは、各共同相続人は、その分割を家庭裁判所に請求することができる。

※注４　
（相続の開始後に認知された者の価額の支払請求権）
第九百十条　相続の開始後認知によって相続人となった者が遺産の分割を請求しようとする場合において、他の共同相続人が既にその分割その他の処分をしたときは、価額のみによる支払の請求権を有する。

※注５
➀親族とは、民法第七百二十五条に規定する３親等以内の姻族・６親等以内の血族のことです。
➁特別の寄与の第千五十条の規定は、寄与分の第九百四条の二に規定する相続人は選択して適用することが可能です。
③特別の寄与の第千五十条の規定は、令和元年（２０１９年）７月１日以降に開始した相続から適用され、それ以前の相続については適用されません。

民法条文
（寄与分）⇒原則、相続人が対象
第九百四条の二　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（※注１参照）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、第九百条から第九百二条（※注２参照）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。
２　前項の協議が調わないとき、又は協議をすることができないときは、家庭裁判所は、同項に規定する寄与をした者の請求により、寄与の時期、方法及び程度、相続財産の額その他一切の事情を考慮して、寄与分を定める。
３　寄与分は、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遺贈の価額を控除した残額を超えることができない。
４　第二項の請求は、第九百七条第二項（※注３参照）の規定による請求があった場合又は第九百十条（※注４参照）に規定する場合にすることができる。

（特別の寄与）
⇒相続人以外の家族・親族が対象（※注５参照）
第千五十条　被相続人に対して無償で療養看護その他の労務の提供を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八百九十一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、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。）の支払を請求することができる。
２　前項の規定による特別寄与料の支払について、当事者間に協議が調わないとき、又は協議をすることができないときは、特別寄与者は、家庭裁判所に対して協議に代わる処分を請求することができる。ただし、特別寄与者が相続の開始及び相続人を知った時から六箇月を経過したとき、又は相続開始の時から一年を経過したときは、この限りでない。
３　前項本文の場合には、家庭裁判所は、寄与の時期、方法及び程度、相続財産の額その他一切の事情を考慮して、特別寄与料の額を定める。
４　特別寄与料の額は、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遺贈の価額を控除した残額を超えることができない。
５　相続人が数人ある場合には、各相続人は、特別寄与料の額に第九百条から第九百二条までの規定により算定した当該相続人の相続分を乗じた額を負担する。

事例1⃣　寄与分
⇒無償介護・看護提供行為（扶養・療養看護型）。
➀事実経過
⑴Ａは合計１億６０００万円（預貯金９６００万円・株式６４００万円）の相続財産を遺して亡くなりました。
⑵Ａは遺言書を遺しませんでした。
⑶Ａには、配偶者妻Ｂと実子３人長男Ⅽ・次男Ｄ・三男Ｅがいましたが、配偶者妻Ｂは１５年前に亡くなり、同居する長男Ｃと遠隔地で別居する次男Ｄと三男Ｅの３人だけが相続人となりました。
⑷Ａは配偶者妻Ｂが亡くなった１５年前から長男Ｃ自宅に引き取られ同居し、長男Ｃがお嫁さん（長男Ｃの配偶者妻）Ｆと共に世話をして亡くなるまで同居していました。
⑸Ａから資産運用を任された証券トレーダーであった長男Ｃは３年前にＡに５００万円を無償資金提供してA名義の証券口座を開設し新規上場をしたばかりのキオクシア２０００株（時価４００万円）とＪＸ金属１０００株（時価１００万円）を購入・保管しました。
⑹Ａが亡くなった日（相続開始日）のＡ名義の証券口座の残高は、３年前に購入した株式が急騰してキオクシア２０００株（時価６０００万円）とＪＸ金属１０００株（時価１００万円）の合計６４００万円となっていました。
⑺長男Ｃ・次男Ｄ・三男Ｅの間の遺産分割協議で長男ＣのＡ名義株式の寄与分を５６００万円であることに全員が合意し円満に遺産分割協議が成立しました。

➁事実経過の要点
⑴相続財産　１億４９００万円（預貯金８５００万円・株式６４００万円）　
⑵遺言書　　なし
⑶相続人　　長男Ⅽ・次男D・三男Ｅ
⑷寄与者　　長男Ⅽ
⑸寄与分　　長男Ⅽの株式投資　５９００万円（６４００万円－５００万円）
　　　　　　※長男Ⅽの寄与分５９００万円であることを次男D・三男Ｅが承認

③寄与分の計算
⑴みなし相続財産　
　相続財産1億４９００万円－寄与分５９００万円＝９０００万円
⑵法定相続分
　長男Ⅽ：９０００万円✖１/３＝３０００万円
　次男D：９０００万円✖１/３＝３０００万円
三男Ｅ：９０００万円✖１/３＝３０００万円
⑶寄与分を考慮した実際の相続分
　長男Ⅽ：８９００万円（３０００万円＋寄与分５９００万円）
　次男D：３０００万円
三男Ｅ：３０００万円

➃相続手続き　
　長男Ⅽ・次男Ｂ・三男Ｄの全員による遺産分割協議書の作成が必要

➄生前対策
　Ａの生前中に「長男Ｃに８９００万円・次男Ｄと三男Ｄに対して各３０００万円を相続させる。」内容の遺言書（公正証書遺言書・遺言書保管制度自筆証書遺言書など）を作成しておくことが望ましい。

事例2⃣　同居するお嫁さんの特別寄与料
⇒無償介護・看護提供行為（扶養・療養看護型）の事例
➀事実経過
Ａは合計３０００万円（預貯金３０００万円）の相続財産を遺して亡くなりました。
⑴Ａは遺言書を遺しませんでした。
⑵Ａには、配偶者妻Ｂと実子３人長男Ⅽ・次男Ｄ・三男Ｅがいましたが、配偶者妻Ｂは１５年前に亡くなり、長男Ｃも１０年前に亡くなり、遠隔地で別居する次男Ｄと三男Ｅの２人だけが相続人となりました。
⑶Ａは配偶者妻Ｂが亡くなった１５年前から長男Ｃ自宅に引き取られ同居し、長男Ｃが亡くなった１０年前からお嫁さん（亡長男Ｃの配偶者妻）Ｆが引き続き世話をして亡くなるまで同居していました。
⑷Ａに療養看護が必要になった５年前から、看護師資格を有するお嫁さんＦが無償で付き添い亡くなるまで週４日間は全日自宅で看護をしていました。なお、Ａは週３日間は、近くの介護福祉施設に短期滞在入所していました。また、お嫁さんＦは、Ａの看護のため勤務先の病院を５年前に早期退職しました。
⑸Ａが亡くなった日（相続開始日）まで、お嫁さんＦは累計１０００日付き添い介護をしていました。なお、当時の付き添い看護を依頼した場合の平均的な日当は１万円でした。
⑹お嫁さんＦと遠隔地で別居する次男Ｄと三男ＥとはＡの生前から「義姉と義弟」として円満良好な関係でした。
⑺次男Ｄ・三男Ｅの間の遺産分割協議にお嫁さんＦも参加して、次男Ｄ・三男Ｅは法定相続分どおりに相続することとし、お嫁さんＦの特別寄与料を１０００万円であることに全員が合意し円満に遺産分割協議が成立しました。なお、お嫁さんＦの特別寄与料については次男Dと三男Ｅが自己の相続分から折半負担することになりました。

➁事実経過の要点
⑴相続財産　　　　３０００万円（預貯金３０００万円）　
⑵遺言書　　　　　なし
⑶相続人　　　　　次男D・三男Ｅ
⑷特別の寄与者　　亡長男Ⅽの配偶者Ｆ
⑷特別寄与料　　　亡長男Ⅽの配偶者Ｆ　１０００万円
　　※亡長男Ⅽの配偶者Ｆの特別寄与料１０００万円であることを次男D・三男Ｅが承認

③特別寄与分の計算
⑴相続財産　
　相続財産３０００万円
⑵法定相続分
　次男D：３０００万円✖１/２＝１５００万円
三男Ｅ：３０００万円✖１/２＝１５００万円
⑶特別寄与料
　亡長男Ⅽの配偶者Ｆ：１万円（付添人看護の日当額）✖ １０００日（療養看護日数累計）✖１００％（裁量割合⇒次男Dと三男Ｅの同意）　＝１０００万円
⑶特別寄与料を考慮した実際の相続分
　長男Ⅽ：１０００万円（１５００万円－特別寄与料負担分５００万円）
　次男D：１０００万円（１５００万円－特別寄与料負担分５００万円）
亡長男Ⅽの配偶者Ｆ：１０００万円（特別寄与料）

➃相続手続き　
　長男Ⅽ・次男Ｂにより亡長男Ⅽの配偶者Ｆの特別寄与料を１０００万円と条項を盛り込んだ遺産分割協議書の作成が必要

➄生前対策
　Ａの生前中に「亡長男Ⅽの配偶者Ｆに対して１０００万円を遺贈する。次男Ｄと三男Ｄに対して各３０００万円を相続させる。」内容の遺言書（公正証書遺言書・遺言書保管制度自筆証書遺言書など）を作成しておくことが望ましい。

Ｑ＆A　「寄与分」制度と「特別の寄与」制度

Ｑ１　「寄与分」と「特別の寄与」の違いは何なのでしょうか？

Ａ１　「寄与分」とは、亡くなった人の財産の維持増加について、➀無償労務提供行為、②無償資金提供等行為、➂無償介護・看護提供行為のいずれかの特別な貢献をした原則として相続人に対して相続分に加算して取り分を増やす制度です（民法第九百四条の二）。
　一方、「特別の寄与」は、「寄与分」が原則として相続人に限られるため、相続人以外の家族・親族を対象として、亡くなった人の財産の維持増加について、➀無償労務提供行為、➂無償介護・看護提供行為のいずれかの特別な貢献をした相続人以外の家族や親族が、相続人に対して金銭支払い請求権である特別寄与料請求権を付与する制度のことです（民法第千五十条）。
　なお、「特別の寄与」制度は、「寄与分」が認められるのが相続人に限られるため、相続人以外の家族や親族（例えば、同居してきた実子の配偶者であるお嫁さんなど）が特別な貢献をしても寄与分は認められないので、事実上の法的な救済を図るために平成３０年（２０１８年）民法改正により新設され令和元年（２０１９年）７月１日から施行されました。

Ｑ２　「特別な寄与」と「特別の寄与」は似たような法律用語ですが、どのような違いがあるのですか？

Ａ２　「特別な寄与」は、亡くなった人の財産の維持増加について、➀無償労務提供行為、②無償資金提供等行為、➂無償介護・看護提供行為のいずれかの特別な貢献の行為それ自体のことです。
　一方、「特別の寄与」は、民法第千五十条に規定されており、亡くなった人の財産の維持増加について、➀無償労務提供行為、➂無償介護・看護提供行為のいずれかの特別な貢献をした相続人以外の家族や親族が相続人に対して金銭支払い請求権である特別寄与料請求権を付与する制度それ自体のことです。

Ｑ３　寄与分とはどういうことでしょうか？

Ａ３　寄与分とは、亡くなった人の財産の維持増加について、➀無償労務提供行為、②無償資金提供等行為、➂無償介護・看護提供行為のいずれかの特別な貢献をした相続人である家族や親族がいる場合に、相続分にプラスして取得させる部分のことです。

Ｑ４　特別寄与料とはどういうことでしょうか？

Ａ４　特別寄与料とは、亡くなった人の財産の維持増加について、➀無償労務提供行為、➂無償介護・看護提供行為のいずれかの特別な貢献をした相続人以外の家族や親族がいる場合に、相続人に対して請求可能な金銭のことです。
　なお、②無償資金提供等行為については、特別寄与料として請求できません。　　

Ｑ５　寄与分を求めることができるのは、どのような人でしょうか？

Ａ５　民法第九百四条の二により原則として相続人が対象となります。
　また、寄与分請求を求める相続人を寄与分権者と呼びます。　

Ｑ６　特別寄与料を請求することができるのは、どのような人でしょうか？

Ａ６　民法第千五十条により原則として相続人以外の家族や親族が対象となります。そして、対象となる家族や親族の範囲は、➀６親等内の血族、②配偶者※（内縁の配偶者は除く）、➂３親等内の血族※となります。（※配偶者や子が特別寄与料を請求をするケースとして遺言書によって相続財産が配偶者以外に相続させられた例外的なケースなどが考えられます。）
　また、特別寄与料を請求する家族や親族を特別寄与料請求権者と呼びます。

Ｑ７　子３人が相続人で孫（亡長男の子）も代襲相続人として相続する場合に、孫（亡長男の子）は亡長男の寄与分を主張できますか？

Ａ７　主張できる可能性はあります。代襲相続人も寄与分を主張して裁判によって認められたことは有りますので可能な場合もあると考えられます。

Ｑ８　子３人が相続人で孫（亡長男と亡長男の配偶者の子）は、亡長男の配偶者の特別寄与料請求権を相続することはできますか？

Ａ８　相続することは可能な場合があります。民法第千五十条にも規定がなく特別寄与料請求権が 特別の寄与者個人に専属する一身専属的固有の請求権と考えられているため相続することは出来ません。

Ｑ９　寄与分の主張には時効はありますか？

Ａ９　時効はありません。しかし、除斥期間と言って期間経過により当然に権利行使ができなくなる期間の適用により相続開始から１０年を経過すると原則寄与分の主張はできなくなります。民法第九百四条に相続開始から１０年を経過した後に行う遺産分割では寄与分を考慮できないと明記されているからです。
　なお、例外的に１０年を経過しても寄与分を主張できる例外が４つあります。
➀相続開始から１０年以内に遺産分割調停を申し立てた場合
（民法第九百四の三第２項）
②除斥期間１０年満了前６か月以内に遺産分割調停を申し立てできなかったやむを得ない事由があった場合（民法第九百四の三第３項）
➂相続人全員が寄与分を認める合意をした場合（民法第九百四の三第３項）
　また、除斥期間１０年の例外として、２０２３年４月１日民法改正の施行により相続開始から１０年経過または２０２３年４月１日から５年経過したときのいずれか遅い時まで寄与分の主張が出来ます（民法附則第三条）。

Ｑ１０　特別寄与料の請求には時効はありますか？

Ａ１０　時効はあります。特別寄与者が相続の開始及び相続人を知ったときから６か月を経過したとき時効になります。また、除斥期間と言って期間経過により当然に権利行使ができなくなる期間の適用により相続開始から１年経過したときに請求できなくなります。

Ｑ１１　寄与分や特別寄与料に上限はありますか？

Ａ１１　上限は事実上あります。民法上に上限に関する具体的な直接の明文規定はありませんが、相続財産を超える寄与分の主張や特別寄与料の請求は相続財産全額を一人が取得するのは公平に反するので認められていません。なお、遺贈があった場合の寄与分は「相続財産の価額から遺贈の価格を控除した残額を超えることができない。」と民法第九百四条の二第３項で規定されており、被相続人の意思を尊重して寄与分より遺贈の方を優先しています。また、第九百四条の二第２項で「家庭裁判所は、同項に規定する寄与をした者の請求により、寄与の時期、方法及び程度、相続財産の額その他一切の事情を考慮して、寄与分を定める。」と民法第千五十条第３項で「家庭裁判所は、寄与の時期、方法及び程度、相続財産の額その他一切の事情を考慮して、特別寄与料の額を定める。」と規定されていることから寄与分や特別寄与料の上限は事実上あります。

Ｑ１２　他の相続人の遺留分を侵害する場合でも寄与分の主張や特別寄与料の請求はできるでしょうか？

Ａ１２　できます。民法第千四十六で遺留分侵害額請求が遺贈と贈与による遺留分侵害を対象としているので、遺留分より寄与分や特別寄与料の方が優先されるからです。

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。

▢ Overview of Preferential Treatment for Contributors and the Necessity of Creating a Will
Under civil law, there are two systems for contributors—”family members and relatives who have contributed to medical care, asset growth, etc.”—that increase the inheritance share of family members and relatives who are heirs (Article 904-2 of the Civil Code) and (2) special contributions that grant the right to claim monetary payment to family members and relatives who are not heirs (relatives by marriage within the third degree of kinship and blood relatives within the sixth degree of kinship) (Article 1050 of the Civil Code).
Please note that while Article 904-2 of the Civil Code, which stipulates contributions, contains the term “special contribution” (see Note 1), which refers to an act (a contribution sufficient to claim a contribution added to the inheritance share)—this is not the same as the special contribution stipulated in Article 1050 of the Civil Code (a contribution that grants the right to claim monetary payment).
(1) Contribution Share (Article 904-2 of the Civil Code)
⇒ This system allows heirs who have made a special contribution (see Note 1) to claim an increased share of the inheritance as a reward for that contribution.
① Requirements for Contribution Share
⇒ Only heirs must have made a special contribution (see Note 1).
⇒ It is necessary that the deceased’s (the person leaving the property) property was maintained or increased as a result of the special contribution (see Note 1).
⇒ The special contribution (see Note 1) must have occurred during the period up to the commencement of inheritance (the death of the deceased).
② Procedure for Claiming Contribution Share
⇒ This is determined by consultation among all heirs (Article 904-2, Paragraph 1 of the Civil Code).
⇒If an agreement cannot be reached by all heirs, a petition for mediation to determine the contribution share will be filed with the family court. If mediation fails, a petition for adjudication will be filed, or a petition for adjudication to determine the contribution share within the inheritance division mediation will be filed with the family court (Article 904-2, Paragraphs 2 and 4).
⇒If 10 years have passed since the date of commencement of inheritance (the date of death of the deceased (the person leaving the property)), a contribution share cannot be claimed.
⇒If mediation fails after filing a petition with the family court, an adjudication will be filed, or a lawsuit will be filed with the district court. Furthermore, if dissatisfied with the family court’s adjudication, an immediate appeal will be filed with the high court to contest the claim for the contribution share in court.
③Criteria for calculating the contribution share
⇒It will be determined by considering the timing of the contribution, the method and extent of the contribution, the amount of the inherited property, and all other circumstances (Article 904-2, Paragraph 2).
⇒The number of co-heirs (all family members and relatives who are heirs), the amount of inheritance debts (debts left behind), the appropriateness of the division of the estate (division of property by agreement of all family members and relatives who are heirs), and the amount of gifts and bequests received by each co-heir (each family member and relative who is an heir) from the deceased (the person leaving the property) are also considered.
⇒The amount of the contribution cannot exceed the amount obtained by subtracting the value of the bequest from the value of the inheritance (Article 904-2, Paragraph 3 of the Civil Code). Therefore, if all property has been gifted or bequeathed by the deceased (the person leaving the property), it is not possible to determine a contribution.
⇒It is also possible to determine a contribution that infringes upon the legal reserve (half of the statutory inheritance share of one-half for the spouse and children among the heirs (divided equally among the children if there are multiple children)). Furthermore, if such a contribution is determined, a claim for infringement of the legal reserve (claim for monetary payment equivalent to the legal reserve) under Article 1045 of the Civil Code cannot be made. However, the legal reserve is considered one of the factors when determining the contribution.
④ Method of calculating the inheritance amount when a contribution is determined
⇒ Inheritance amount = (Inherited property – Contribution amount) × Statutory inheritance share or designated inheritance share + Contribution amount
(2) Special contribution (Article 1050 of the Civil Code)
⇒ This is a system that recognizes the assertion of a special contribution fee, which is a personal and unique claim right exclusive to the individual who made the special contribution, against family members and relatives who are not heirs (relatives by marriage within the third degree of kinship and blood relatives within the sixth degree of kinship) who have made a special contribution (see *Note 1).
① Requirements for special contribution
⇒ This also applies to family members and relatives who are not heirs (relatives by marriage within the third degree of kinship and blood relatives within the sixth degree of kinship) who have made a special contribution (see *Note 1). ⇒It is necessary that the deceased’s (the person leaving the property) property was maintained or increased as a result of a special contribution (see Note 1).
⇒Special contributions (see Note 1) made during the period up to the commencement of inheritance (the death of the deceased) are eligible. However, this is limited to acts of providing unpaid labor (working in a family business) and acts of providing unpaid care/nursing (support/medical care), and acts of providing unpaid funds (monetary contributions/property management) are not eligible.
②Procedure for claiming special contribution compensation
⇒This is determined by consultation among all heirs.
(Article 1050, Paragraph 2).
⇒If consultation among all heirs fails (failure/impossibility of consultation), a petition for mediation to determine the contribution share will be filed with the family court, or if mediation fails, a petition for adjudication will be filed, or a petition for adjudication to determine the contribution share within the inheritance division mediation will be filed with the family court (Article 1050, Paragraph 2).
⇒If six months have passed since the date of learning of the commencement of inheritance (the fact that the deceased (the person leaving the property) has died), or if one year has passed since the date of commencement of inheritance (the date the deceased (the person leaving the property) died), a claim for contribution cannot be made (Article 1050, Paragraph 2, proviso).
⇒If mediation fails after filing a petition with the Family Court, a petition for adjudication or a lawsuit can be filed with the District Court. Furthermore, if dissatisfied with the Family Court’s adjudication, an immediate appeal can be filed with the High Court to contest the claim for contribution in court.
③ Criteria for calculating special contribution allowance
⇒It is determined by considering the timing of the contribution, the method and extent of the contribution, the amount of the inherited property, and all other circumstances (Article 1050, Paragraph 3).
⇒The number of co-heirs (all family members and relatives who are heirs), the amount of inheritance debts (debts left behind), the appropriateness of the division of the estate (division of property by agreement of all family members and relatives who are heirs), and the amount of gifts and bequests received by each co-heir (each family member and relative who is an heir) from the deceased (the person leaving the property) are also considered.
⇒The special contribution amount cannot exceed the amount obtained by deducting the value of bequests from the value of the inheritance property (Article 904-2, Paragraph 3 of the Civil Code). Therefore, if all property has been gifted or bequeathed by the deceased (the person leaving the property), it is not possible to determine a contribution amount
⇒It is also possible to determine a contribution amount that infringes upon the legal reserve (the portion equivalent to half of the statutory inheritance share of one-half for the spouse and children among the heirs (if there are multiple children, this is divided equally among them)). Furthermore, if such a contribution is determined, a claim for infringement of the legal reserve (claim for monetary payment equivalent to the legal reserve) under Article 1045 of the Civil Code cannot be made. However, the legal reserve is considered one of the factors when determining the contribution.
④ Method of Payment of Special Contribution
⇒ When the amount of the special contribution is determined and a monetary payment is requested by the contributor, the co-heirs (all family members and relatives who are heirs) who receive the request will each bear the amount calculated by multiplying the total amount of the special contribution by their respective inheritance shares (legal inheritance shares or inheritance shares designated by will) and pay it to the contributor.
(3) Problems with the System and the Necessity of Creating a Will
The above (1) contribution and (2) special contribution have high hurdles, mainly as described in ① to ④ below, so it can be said that there is a high need to create a will for the contributor (“family members and relatives who have contributed to medical care, asset increase, etc.”). Furthermore, since wills cannot specify (1) contributions and (2) special contributions, we believe that creating a will that increases the inheritance share within the scope of the inheritance property according to the contributor’s contribution, and bequeaths it to family members/relatives who are heirs, or to family members/relatives who are not heirs, is a way to reward contributors (“family members/relatives who have contributed to medical care, asset increase, etc.”) and helps prevent disputes.
(Hurdles)
① The requirements for medical care, asset increase, etc., to be recognized as a contribution (contribution) and a special contribution (see Note 1) are strict.
② Even if the requirements in ① above are met and a contribution or special contribution payment can be claimed, the specific calculation method and the assertion and proof of the amount itself are difficult.
③ It is practically difficult to determine the specific contribution or special contribution payment through discussions among all heirs and obtain unanimous agreement.
⇒ Cases often proceed to mediation or judgment in family court.
④ If the above agreement in ③ is reached, it is necessary to create an inheritance division agreement that includes a clause for recognizing contributions, with the agreement of all heirs. ⇒ In many cases, the inheritance procedures cannot be completed because the parties involved do not consult with a lawyer, judicial scrivener, or administrative scrivener, resulting in incomplete wording in the inheritance division agreement. Furthermore, disputes often arise among heirs when correcting the contents of the inheritance division agreement or when recreating it.
*For your reference, Cases 1⃣ and 2⃣ and the Q&A are also included following the notes and articles.

*Note 1: Special Contribution
① Requirements
⇒ Contribution exceeding what is normally expected based on the relationship between the deceased (the person leaving the property) and the heir.
⇒ Contribution exceeding the scope of the obligation of cooperation and mutual support between spouses or the obligation of support between relatives.
② Actions
⇒ Providing unpaid labor (family business participation type) by assisting the deceased (the person leaving the property) in their business without compensation, thereby contributing to the maintenance and increase of their assets.
⇒ Providing unpaid funds (monetary investment/asset management type) by assisting the deceased (the person leaving the property) with business funds or real estate purchase funds.
⇒ Providing unpaid care and nursing (support/medical care/nursing type) to the deceased (the person leaving the property) over many years, thereby contributing to the maintenance of their assets by avoiding significant expenses for care and nursing facilities.
*Note 2: Provisions of Articles 900 to 902
(Legal Share of Inheritance)
Article 900: When there are several heirs of the same rank, their shares of inheritance shall be as follows:
When children and a spouse are heirs, the inheritance share of the children and the inheritance share of the spouse shall each be one-half.
1.When a spouse and lineal ascendants are heirs, the inheritance share of the spouse shall be two-thirds, and the inheritance share of the lineal ascendants shall be one-third.
2. When a spouse and siblings are heirs, the inheritance share of the spouse shall be three-quarters, and the inheritance share of the siblings shall be one-quarter.
3.When there are several children, lineal ascendants, or siblings, their respective inheritance shares shall be equal. However, the inheritance share of siblings who share only one parent shall be one-half of the inheritance share of siblings who share both parents.
(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 their lineal ascendant would have received. However, if there are several lineal descendants, their respective inheritance shares shall be determined in accordance with the provisions of the preceding article, with respect to the portion that their lineal ascendant would have received.
4.The provisions of the preceding paragraph shall apply mutatis mutandis to cases where 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, by will, determine the inheritance shares of co-heirs or entrust a third party to determine them.
5.If the deceased determines only the inheritance shares of one or more co-heirs, or has a third party determine them, the inheritance shares of the other co-heirs shall be determined in accordance with the provisions of the preceding two articles.
(Exercise of Creditors’ Rights When Inheritance Shares Have Been Designated)
Article 902-2. A creditor of a debt incurred by the deceased at the time of the commencement of inheritance may exercise their rights against each co-heir in proportion to the inheritance share calculated according to Articles 900 and 901, even if inheritance shares have been designated pursuant to the provisions of the preceding article. However, this shall not apply if the creditor has acknowledged the succession of the debt to one of the co-heirs in proportion to the designated inheritance share.
*Note 3
(Agreement or Judgment on Division of Inheritance, etc.)
Article 907
If the co-heirs cannot reach an agreement on the division of the inheritance, or if they are unable to hold an agreement, each co-heir may request the family court to divide the inheritance.
*Note 4
(Right to Claim Payment of Value for Persons Acknowledged After the Commencement of Inheritance)
Article 910
When a person who has become an heir through recognition after the commencement of inheritance wishes to claim a division of the inheritance, and the other co-heirs have already made a division or other disposition, that person has the right to claim payment only in terms of value.
*Note 5
① Relatives refer to relatives by marriage within the third degree of kinship and blood relatives within the sixth degree of kinship as defined in Article 725 of the Civil Code.
② The provisions of Article 1050 concerning special contributions can be selectively applied by heirs as defined in Article 904-2 concerning contributions.
③ The provisions of Article 1050 concerning special contributions apply to inheritances that commenced on or after July 1, 2019, and do not apply to inheritances prior to that date.

Civil Code Articles
(Contribution) ⇒ Generally applies to heirs
Article 904-2. If, among the co-heirs, there is a person who has made a special contribution to the maintenance or increase of the deceased’s property through the provision of labor or financial contributions related to the deceased’s business, the provision of medical care or nursing for the deceased, or other means (see Note 1), the value of the property owned by the deceased at the time of the commencement of inheritance shall be deemed to be the inheritance property after deducting the contribution of that person as determined by agreement among the co-heirs, and the amount obtained by adding the contribution to the inheritance share calculated according to the provisions of Articles 900 to 902 (see Note 2) shall be that person’s inheritance share.
2.If the agreement referred to in the preceding paragraph cannot be reached, or if an agreement cannot be made, the family court shall, upon the request of the person who has made the contribution referred to in the same paragraph, determine the contribution, taking into consideration the time, method and extent of the contribution, the amount of the inheritance property, and all other circumstances.
3.The contribution cannot exceed the remaining amount obtained by deducting the value of bequests from the value of the property owned by the deceased at the time of the commencement of inheritance.
4.The claim under paragraph 2 may be made in the case of a claim made under Article 907, paragraph 2 (see Note 3) or in the case prescribed in Article 910 (see Note 4).
(Special Contribution)
⇒ Applies to family members and relatives other than heirs (see Note 5)
Article 1050.
A relative of the deceased (excluding heirs, those who have renounced their inheritance, and those who fall under the provisions of Article 891 or have lost their inheritance rights due to disinheritance; hereinafter referred to as a “special contributor” in this Article) who has made a special contribution to the maintenance or increase of the deceased’s property by providing medical care, nursing, or other labor to the deceased free of charge, may, after the commencement of inheritance, claim from the heir a sum of money commensurate with the special contributor’s contribution (hereinafter referred to as a “special contribution fee” in this Article).
2.If the parties cannot reach an agreement regarding the payment of the special contribution fee under the preceding paragraph, or if they are unable to negotiate, the special contributor may request the family court to make a disposition in lieu of an agreement. However, this shall not apply if six months have elapsed since the special contributor became aware of the commencement of the inheritance and the heirs, or if one year has elapsed since the commencement of the inheritance.
3.In the case referred to in the main clause of the preceding paragraph, the family court shall determine the amount of the special contribution fee, taking into consideration the timing, method, and extent of the contribution, the amount of the inherited property, and all other circumstances.
4.The amount of the special contribution fee shall not exceed the remaining amount obtained by deducting the value of the bequest from the value of the property owned by the deceased at the time of the commencement of the inheritance.
5.If there are several heirs, each heir shall bear an amount equal to the special contribution fee multiplied by their respective share of the inheritance, as calculated according to the provisions of Articles 900 to 902.

Case 1⃣ Contribution
⇒ Unpaid care and nursing services (support and medical care type).
① Facts
(1) A died leaving an inheritance totaling 160 million yen (96 million yen in savings and 64 million yen in stocks).
(2) A did not leave a will.
(3) A had a spouse, wife B, and three children: eldest son C, second son D, and third son E. However, spouse B died 15 years ago, leaving only the eldest son C (who lived with A) and the second and third sons E (who lived separately in distant locations) as heirs.
(4) From 15 years before spouse B’s death, A lived with eldest son C at his home, and eldest son C, along with his wife F, cared for A until A’s death.
(5) C, the eldest son and a securities trader entrusted by A with asset management, provided A with 5 million yen three years prior to opening a securities account in A’s name. C purchased and held 2,000 shares of Kioxia (market value 4 million yen) and 1,000 shares of JX Metals (market value 1 million yen), both of which had recently been listed on the stock exchange.
(6) On the day of A’s death (the date of inheritance commencement), the balance in A’s securities account had risen sharply due to the surge in the value of the shares purchased three years prior, totaling 64 million yen (2,000 shares of Kioxia, market value 60 million yen, and 1,000 shares of JX Metals, market value 1 million yen).
(7) In the inheritance division negotiations among the eldest son C, second son D, and third son E, everyone agreed that C’s contribution to A’s shares was 56 million yen, and the inheritance division negotiations were amicably concluded.

② Key Points of the Facts
(1) Inherited Assets: 149 million yen (85 million yen in savings and deposits, 64 million yen in stocks)
(2) Will: None
(3) Heirs: Eldest son C, second son D, third son E
(4) Contributor: Eldest son C
(5) Contribution: Eldest son C’s stock investment: 59 million yen (64 million yen – 5 million yen)
*Second son D and third son E acknowledged that eldest son C’s contribution was 59 million yen.

③ Calculation of Contribution
(1) Deemed Inherited Assets:
Inherited assets 149 million yen – Contribution 59 million yen = 90 million yen
(2) Legal Inheritance Shares:
Eldest son C: 90 million yen x 1/3 = 30 million yen
Second son D: 90 million yen x 1/3 = 30 million yen Third son E: 90 million yen x 1/3 = 30 million yen
(3) Actual inheritance shares considering contributions
Eldest son C: 89 million yen (30 million yen + contribution of 59 million yen)
Second son D: 30 million yen
Third son E: 30 million yen

④ Inheritance procedures
A will need to create an inheritance division agreement signed by all three sons: eldest son C, second son B, and third son D.

⑤ Inheritance planning based on contributions to the estate
It is desirable for A to create a will (notarized will, will safekeeping system, handwritten will, etc.) during his lifetime stating that “I bequeath 89 million yen to eldest son C, and 30 million yen each to second son D and third son D.”

Case 2: Special Contribution Allowance for a Daughter-in-Law Living Together
⇒ Case of Unpaid Care and Nursing Provision (Support and Medical Care Type)
① Facts
A passed away leaving behind an inheritance of 30 million yen (30 million yen in savings).
(1) A did not leave a will.
(2) A had a spouse, wife B, and three children: eldest son C, second son D, and third son E. However, spouse B passed away 15 years ago, and eldest son C passed away 10 years ago, leaving only second son D and third son E, who lived separately in a distant location, as heirs.
(3) From 15 years ago, when spouse B passed away, A was taken in and lived with eldest son C at his home. From 10 years ago, when eldest son C passed away, his daughter-in-law (the deceased eldest son C’s wife) F continued to care for him and lived with him until her death.
(4) From five years ago, when A required nursing care, his daughter-in-law F, a qualified nurse, provided unpaid care at home four full days a week until A’s death. A also stayed at a nearby care facility for three days a week. Furthermore, daughter-in-law F took early retirement from her hospital job five years ago to care for A.
(5) Up until the day of A’s death (the date of inheritance), daughter-in-law F provided care for a total of 1000 days. At that time, the average daily rate for such care was 10,000 yen.
(6) Daughter-in-law F had a harmonious and good relationship with A’s second son D and third son E, who lived separately in a distant location, as “sister-in-law and brother-in-law” even before A’s death.
(7) In the inheritance division negotiations between the second son D and the third son E, the daughter-in-law F also participated. It was agreed that the second son D and the third son E would inherit according to their legal shares, and that the daughter-in-law F’s special contribution payment would be 10 million yen. The inheritance division negotiations were amicably concluded. Furthermore, the special contribution payment for daughter-in-law F was to be split equally between the second son D and the third son E from their respective inheritance shares.

② Key Points of the Facts
(1) Inherited Assets: 30 million yen (30 million yen in savings)
(2) Will: None
(3) Heirs: Second son D, Third son E
(4) Special Contributor: Spouse F of the deceased eldest son C
(4) Special Contribution Amount: Spouse F of the deceased eldest son C: 10 million yen
*Second son D and third son E acknowledged that the special contribution amount of 10 million yen for Spouse F of the deceased eldest son C was correct.

③ Calculation of Special Contribution
(1) Inherited Assets:
Inherited assets: 30 million yen
(2) Legal Inheritance Share
Second son D: 30 million yen x 1/2 = 15 million yen
Third son E: 30 million yen x 1/2 = 15 million yen
(3) Special Contribution Amount
Spouse F of the deceased eldest son C: 10,000 yen (daily allowance for attendant care) x 1000 days (cumulative number of days of medical care and nursing) x 100% (discretionary rate ⇒ agreement of second son D and third son E) = 10 million yen
(3) Actual inheritance share considering special contributions
Eldest son C: 10 million yen (15 million yen – 5 million yen for special contributions)
Second son D: 10 million yen (15 million yen – 5 million yen for special contributions)
Spouse F of the deceased eldest son C: 10 million yen (special contribution)

④ Inheritance Procedures
It is necessary to create an inheritance division agreement that includes a clause stating that the special contribution of F, the spouse of the deceased eldest son C, will be 10 million yen, between the eldest son C and the second son B.

⑤ Inheritance planning based on contributions to the estate
It is desirable for A to create a will (notarized will, will safekeeping system, handwritten will, etc.) during his lifetime stating, “I bequeath 10 million yen to F, the spouse of the deceased eldest son C. I bequeath 30 million yen each to my second son D and third son D.”

Q&A: The “Contribution to Inheritance” System and the “Special Contribution to Inheritance” System

Q1: What is the difference between “contribution share” and “special contribution”?

A1: “Contribution share” is a system that increases the inheritance share of heirs who have made a special contribution to the maintenance or increase of the deceased person’s property by adding it to their inheritance share (Article 904-2 of the Civil Code).
On the other hand, “special contribution” is a system that grants a right to claim a special contribution (a monetary claim) from the heirs to family members and relatives other than heirs who have made a special contribution to the maintenance or increase of the deceased person’s property by either ① providing unpaid labor or ③ providing unpaid care or nursing (Article 1050 of the Civil Code). Furthermore, the “special contribution” system was established by the 2018 amendment to the Civil Code to provide de facto legal relief, because, since the “contribution share” is only recognized for heirs, family members and relatives other than heirs (for example, a daughter-in-law who has lived with the family) are not recognized for making special contributions. It came into effect on July 1, 2019.

Q2: “Special contribution” and “special contribution” are similar legal terms, but what is the difference?

A2: “Special contribution” refers to the act of special contribution itself in maintaining or increasing the property of a deceased person, specifically one of the following: (1) providing unpaid labor, (2) providing unpaid funds, etc., or (3) providing unpaid care or nursing.
On the other hand, “special contribution” is stipulated in Article 1050 of the Civil Code and refers to the system itself, which grants a right to claim special contribution compensation (a monetary payment) from the heirs to family members or relatives other than the heirs who have made a special contribution in maintaining or increasing the property of a deceased person, specifically one of the following: (1) providing unpaid labor, or (3) providing unpaid care or nursing.

Q3: What is a “contribution share”?

A3: A “contribution share” is the portion of the inheritance that a family member or relative who is an heir receives in addition to their regular inheritance share when they have made a special contribution to the maintenance or increase of the deceased person’s assets through one of the following: (1) providing unpaid labor, (2) providing unpaid funds, or (3) providing unpaid care or nursing.

Q4. What is a special contribution payment?

A4. A special contribution payment is a sum of money that can be claimed from the heirs when a family member or relative other than the heir has made a special contribution to the maintenance or increase of the deceased person’s assets through either (1) providing unpaid labor or (3) providing unpaid care or nursing.

Note that (2) providing unpaid funds cannot be claimed as a special contribution payment.

Q5. Who is entitled to claim a share of the inheritance for their contribution?

A5. In principle, heirs are entitled to claim a share of the inheritance for their contribution, according to Article 904-2 of the Civil Code.
Furthermore, an heir who claims a share of the inheritance for their contribution is called a person entitled to a share of the inheritance for their contribution.

Q6. Who can claim a special contribution payment?

A6. According to Article 1050 of the Civil Code, in principle, family members and relatives other than heirs are eligible. The scope of eligible family members and relatives is: ① blood relatives within the sixth degree of kinship, ② spouse* (excluding common-law spouses), and ③ blood relatives within the third degree of kinship. (Exceptional cases where a spouse or child may claim a special contribution payment include situations where the inherited property is bequeathed to someone other than the spouse through a will.)
Family members and relatives who claim a special contribution payment are called special contribution payment claimants.

Q7. If there are three children as heirs and a grandchild (son of the deceased eldest son) also inherits as a substitute heir, can the grandchild (son of the deceased eldest son) claim a share of the inheritance based on the deceased eldest son’s contribution?

A7. There is a possibility that they can claim a share. Substitute heirs have been able to claim a share of the inheritance based on their contribution and have been recognized in court, so it is possible in some cases.

Q8. If the three children are heirs, can the grandchild (the child of the deceased eldest son and his spouse) inherit the right to claim special contribution from the deceased eldest son’s spouse?

A8. In some cases, inheritance is possible. However, since there is no provision in Article 1050 of the Civil Code and the right to claim special contribution is considered an exclusive, personal claim belonging solely to the individual who made the special contribution, it cannot be inherited.

Q9: Is there a statute of limitations on claiming a contribution share?

A9: There is no statute of limitations. However, due to the application of a limitation period, a period during which the right to exercise the claim automatically becomes invalid after a certain period, a claim for a contribution share generally becomes impossible after 10 years from the commencement of inheritance. This is because Article 904 of the Civil Code clearly states that a contribution share cannot be considered in the division of an estate conducted after 10 years from the commencement of inheritance.

However, there are four exceptions in which a contribution share can be claimed even after 10 years have passed.
① If a petition for mediation of inheritance division is filed within 10 years of the commencement of inheritance (Article 904-3, Paragraph 2 of the Civil Code)
② If there were unavoidable circumstances that prevented the filing of a petition for mediation of inheritance division within 6 months before the expiration of the 10-year statute of limitations (Article 904-3, Paragraph 3 of the Civil Code)
③ If all heirs agree to recognize the contribution (Article 904-3, Paragraph 3 of the Civil Code)
Furthermore, as an exception to the 10-year statute of limitations, with the enforcement of the amended Civil Code on April 1, 2023, claims for contribution can be made until 10 years have passed since the commencement of inheritance or 5 years have passed from April 1, 2023, whichever is later (Article 3 of the Supplementary Provisions of the Civil Code).

Q10: Is there a statute of limitations for claiming special contribution compensation?

A10: Yes, there is a statute of limitations. The statute of limitations expires six months after the special contributor becomes aware of the commencement of the inheritance and the heirs. Furthermore, due to the application of a prescriptive period, the right to exercise the claim automatically becomes invalid after a certain period, meaning that the claim becomes invalid one year after the commencement of the inheritance.

Q11: Is there an upper limit to contributions or special contribution payments?

A11: There is an upper limit in practice. While there is no specific, direct, explicit provision regarding an upper limit in the Civil Code, claims for contributions or special contribution payments exceeding the inherited property are not permitted because it would be unfair for one person to acquire the entire inherited property. Furthermore, Article 904-2, Paragraph 3 of the Civil Code stipulates that in cases of bequests, the contribution “cannot exceed the remaining amount obtained by deducting the value of the bequest from the value of the inherited property,” thus prioritizing bequests over contributions in respect of the deceased’s wishes. Additionally, Article 904-2, Paragraph 2 states that “the family court shall, upon the request of the person who made the contribution as stipulated in the same paragraph, determine the contribution amount considering the timing, method, and extent of the contribution, the amount of the inherited property, and all other circumstances,” and Article 1050, Paragraph 3 states that “the family court shall, considering the timing, method, and extent of the contribution, the amount of the inherited property, and all other circumstances, determine the amount of the special contribution payment.” Therefore, there is an upper limit to contributions and special contribution payments in practice.

Q12: Can I claim a contribution share or a special contribution fee even if it infringes upon the legal reserve of other heirs?

A12: Yes, you can. Article 1046 of the Civil Code covers claims for infringement of legal reserve shares due to bequests and gifts, so contribution shares and special contribution fees take precedence over legal reserve shares.

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.