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環境自治体ベストプラクティス集 - 遺産

遺産


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遺産(いさん)とは、
  • 後に遺(のこ)した財産広辞苑第六版【遺産】。人が死亡時に所有していた財産所有権債権だけでなく、負債も含む
  • (比喩)先人たちが遺した有形・無形のものごと。「文化遺産」「世界遺産」など。先人たちが遺した悪しきものごとは「負の遺産」などと形容することがある。

表現

「遺産」には個人が死後に遺した財産あるいは先人たちが遺したものという意味もある

相続上の遺産

遺産に対する所有権その他の財産権の帰属がどうなるかは、各国の民法相続法制度)やその他の法制度(信託法等)により異なる。

遺産には積極財産(プラスの財産)と消極財産(マイナスの財産)がある。

積極財産には現金、預貯金、債権(貸付金、配当金、貸金債権、損害賠償請求権)、土地、家屋、自動車、駐車場、借地権、事業財産、家財、有価証券、投資信託、著作権、受取人が本人と指定されている生命保険金がある。消極財産には借金、住宅ローン未払金、債務保証などがある。

なお、相続開始時に被相続人に属した財産であっても通常の相続とは異なる規律があるものもある(日本の民法では墓地仏壇位牌などの祭祀財産)。

日本では、遺産の相続人がいない(相続人の不存在)の場合、遺産は国庫に入る。2017年度に国庫入りした遺産の額は、500億円を超える規模となっている

世界遺産など遺産の認定

英語表現

英語には遺産を意味する語が複数ある。

inheritanceは通例用いられる遺産の表現であり、先祖や先代などから受け継いだ財産を意味する
legacyは個人の死後に残された財産岩切良信 著『やっぱり英単語』ベレ出版、213頁。、特に遺言による指定で譲られた遺産一杉武史 著『改訂版キクタンSuper12000』アルク『ジーニアス和英辞典』大修館書店、初版、96頁。を意味する。
estateは特定の人のすべての財産(遺産)を意味する
assetは最終償却あるいは遺贈による遺産を意味する
heritageには世襲によって受け継がれた財産の意味がある。また、文化的な遺産、文化的な伝統の意味もある

脚注

関連項目

Category:日本の相続法

wikipediaより

このキーワードに関連するベストプラクティス


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