What about inheritance if there are adopted children？
What about inheritance if there are adopted children?
(養子がいる場合の相続は？)
In recent years, more and more adopted children have been involved in inheritance. How does the presence of an adopted child affect the legal inheritance ratio and the method of calculating inheritance taxes? Also, are there any differences in the procedures for registering an inheritance?
(近年、相続において養子が関与するケースが増えています。養子がいる場合、法定相続の割合や相続税の計算方法にどのような影響があるのでしょうか。また、相続登記の手続きも異なるのでしょうか。)
First of all, an adopted child is not related by blood to the adoptive parents, but is treated as a legal child, and therefore, when an adoptive parent dies, the adopted child is treated in the same way as the biological child of the adoptive parent. In other words, an adopted child has the same legal inheritance right and the same percentage of legal inheritance as the biological child.
(まず養子は、養親と血縁関係はありませんが、法律上の子供として扱われるため、養親が亡くなった場合、養親の実子と同じように扱われます。つまり、実子と同じように法定相続分を持ちますし、その法定相続の割合は、実子と同じです。)
There are two types of adopted children: those adopted through regular adoption and those adopted through special adoption. It has been noted above that either adoption allows the child to be the legal heir to the estate in the event of the death of the adoptive parent. However, what about when the birth parent dies? In the case of a regular adoption, the parent-child relationship with the birth parent continues. Therefore, even if the birth parents die, adopted children will become legal heirs. However, in the case of a special adoption, the parent-child relationship with the birth parents is legally extinguished. Therefore, even if the birth parent dies, the child will not become a legal heir.
(養子には普通養子縁組による養子と特別養子縁組による養子がいます。養親が亡くなった場合の相続については、どちらの縁組をしても、法定相続人となれることは上記で述べた通りです。しかし、実親が亡くなった場合はどうでしょうか。普通養子縁組の場合、実親との親子関係は存続します。よって、実親が亡くなった場合も、法定相続人になります。ところが、特別養子縁組の場合、実親との親子関係は法律上消滅します。よって、実親が亡くなっても、法定相続人になることはありません。)
When applying for an inheritance registration, the details of the estate will reflect the details as determined in the estate division agreement. The estate division agreement at this time must be discussed among all legal heirs or it will be invalid. Therefore, if there are adopted children, care must be taken to ensure that the estate division conference is not held without the adopted children. In addition, if a child has been adopted through regular adoption, and the biological parent of the child dies, the biological child must also be included in the estate division conference.
(相続登記を申請する際には、遺産分割協議で決まった通りの内容を反映させます。この時の遺産分割協議は、必ずすべての法定相続人の間で協議をしなければ無効になります。よって、養子がいる場合には、養子を外して遺産分割協議をすることがないように気を付けなければなりません。また、普通養子縁組で養子に出している場合、その実親が亡くなった場合は、その養子に出した実子も遺産分割協議に参加させなければなりません。)
It should be noted here that there may be a limit on the number of adopted children when calculating inheritance tax. When calculating inheritance tax, the “basic allowance” is subtracted from the value of the property subject to inheritance tax. Inheritance tax is imposed on the amount exceeding the basic allowance. The higher the basic allowance, the lower the inheritance tax due. The basic allowance is calculated by the formula “30 million yen + 6 million × number of legal heirs. For example, suppose there is a family consisting of a father, a mother, and a child. When the father dies, the two legal heirs are the mother and the child. The basic deduction at this time is 30 million yen + 6 million x 2, which is 42 million yen.
(ここで、相続税の計算をするにあたっては、養子の数に制限を受ける場合がありますので、注意が必要です。相続税を計算する場合、相続税の対象となる財産の価額から「基礎控除額」を引きます。相続税は、この基礎控除を超えた金額に対して課税されます。基礎控除額が多ければ多いほど相続税は少なくてすみます。その基礎控除額の計算は、「3000万円＋600万×法定相続人の数」という式になります。例えば、父、母、子１人の家族がいたとします。父が亡くなった場合、母と子の２人が法定相続人になります。この時の基礎控除額は、3000万円＋600万×2となるので、4200万円です。)
In other words, if there are many children, the legal heirs will increase by that amount, and the basic allowance will increase. Of course, legal heirs can include adopted children, but the Inheritance Tax Law places a limit on the number of adopted children, as not all adopted children can be included when calculating the basic allowance. If the decedent has biological children, up to one adopted child may be included, and if the decedent has no biological children, up to two adopted children may be included as legal heirs. However, in some cases, such as when a child is adopted by the decedent through a special adoption with the decedent, the number of children may not be limited.
(つまり、もし、子供がたくさんいると、法定相続人がその分増え、基礎控除額は増えることになります。もちろん、法定相続人に養子を含めることができますが、相続税法では、基礎控除の計算の際に、すべての養子を含めることはできず、人数に制限を設けています。被相続人に実子がいる場合は、養子は１人まで、被相続人に実子がいない場合は、養子は２人まで法定相続人に含めることができます。ただし、被相続人との特別養子縁組により被相続人の養子となっている場合等、人数制限がかからない場合もあります。)
Note that even if the number of adopted children is limited when calculating inheritance taxes, all adopted children will be treated as legal heirs when applying for inheritance registration.
(たとえ、相続税の計算時に、養子の人数の制限を受けたとしても、相続登記申請をする際は、すべての養子の方を法定相続人として扱いますので、注意が必要です。)
