TOML

相続手続き - TOML

相続手続きは、被相続人(亡くなった人)の財産を相続人が承継する際に必要な法的・税務的手続きの総称です。遺言書の作成・保管、遺産分割協議、相続登記、相続税の申告・納付など、多岐にわたる手続きが含まれます。法務省・国税庁などの官公庁が定める手続きに従い、適切な期限内に行う必要があります。

相続 遺言書 遺産分割協議 相続税 法務省 国税庁 相続登記 法定相続人
[[items]]
code = "01"
slug = "will"
name = "遺言書"
description = "被相続人の最終の意思を記載した書面です。"
category = "相続準備"
parentCode = ""

[[items]]
code = "01-01"
slug = "holographic-will"
name = "自筆証書遺言"
description = "遺言者が全文・日付・氏名を自書し押印する遺言書です。"
category = "遺言書の種類"
parentCode = "01"

[[items]]
code = "01-02"
slug = "notarized-will"
name = "公正証書遺言"
description = "証人2名以上の立会いのもと、公証人が作成する遺言書です。"
category = "遺言書の種類"
parentCode = "01"

[[items]]
code = "01-03"
slug = "secret-will"
name = "秘密証書遺言"
description = "遺言者が作成・封印し、公証人・証人2名の前で提出する遺言書です。"
category = "遺言書の種類"
parentCode = "01"

[[items]]
code = "02"
slug = "inheritance-division-agreement"
name = "遺産分割協議"
description = "相続人全員で遺産の分割方法について合意する手続きです。"
category = "遺産分割"
parentCode = ""

[[items]]
code = "02-01"
slug = "inheritance-division-agreement-document"
name = "遺産分割協議書"
description = "遺産分割の合意内容を記載した書面です。"
category = "遺産分割"
parentCode = "02"

[[items]]
code = "03"
slug = "inheritance-tax"
name = "相続税"
description = "相続・遺贈により財産を取得した場合に課される税金です。"
category = "税金"
parentCode = ""

[[items]]
code = "03-01"
slug = "inheritance-tax-basic-deduction"
name = "基礎控除額"
description = "相続税がかからない財産額の上限です。"
category = "税金"
parentCode = "03"

[[items]]
code = "03-02"
slug = "inheritance-tax-rate"
name = "相続税の税率"
description = "法定相続分に応ずる取得金額に応じた税率です。"
category = "税金"
parentCode = "03"

[[items]]
code = "04"
slug = "inheritance-registration"
name = "相続登記"
description = "不動産の所有権を相続人に移転する登記手続きです。"
category = "登記"
parentCode = ""

[[items]]
code = "05"
slug = "statutory-heir"
name = "法定相続人"
description = "民法で定められた相続人の範囲です。"
category = "相続人"
parentCode = ""

[[items]]
code = "06"
slug = "renunciation-of-inheritance"
name = "相続放棄"
description = "相続人が相続を放棄する手続きです。"
category = "相続人"
parentCode = ""

[[items]]
code = "07"
slug = "limited-acceptance"
name = "限定承認"
description = "相続人が純資産の範囲内で相続を承認する手続きです。"
category = "相続人"
parentCode = ""

[[items]]
code = "08"
slug = "will-custody-system"
name = "遺言書保管制度"
description = "法務局が自筆証書遺言を保管する制度です。"
category = "相続準備"
parentCode = ""

[[items]]
code = "09"
slug = "probate"
name = "遺言書の検認"
description = "自筆証書遺言の形式・内容を確認する手続きです。"
category = "相続準備"
parentCode = ""