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相続の承認及び放棄

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Q 先日、父が亡くなって相続しなきゃならんのじゃが、どんなところに注意したらええんじゃろか?

A そうですね。まず、相続というものは、亡くなった人のプラスの財産だけでなくマイナスのもの、つまり借金も相続することになりますから注意が必要です。相続したことによって、多額の債務を背負うことのないよう遺産の中身を調査すべきでしょう。特に連帯保証債務の有無については注意すべきです。遺産についてプラスの財産と借金等について把握したら、次に相続するか否かについて判断します。それには大まかに三つのやり方があります。

Q 三つのやり方?

A まず、借金に比べてプラスの財産が明らかに多ければ、亡くなった人のプラスの財産と債務をそのまま相続する単純承認をすることになるでしょう。次に、借金がプラスの財産より明らかに多い場合は、相続放棄を考慮しなければなりません。相続放棄をすれば、初めから相続人にならなかったものとみなされ、プラスの財産も借金等の債務も引き継ぐことはありません。相続放棄をするには、被相続人の死亡を知ったときから三ヶ月以内に家庭裁判所に申述する必要があります。次に、遺産のプラスとマイナスが明確に判断できないとき、プラスの財産の範囲内で債務を支払う限定承認という方法もあります。これについては、専門家にご相談下さい。

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