自筆証書遺言の方式緩和について

現在、法制審議会〜民法(相続関係)部会〜では、民法(相続関係)等の改正に関する要綱案(案)について検討されています。

大きく分けると

  • 配偶者の居住権を保護するための方策
  • 遺産分割に関する見直し等
  • 遺言制度に関する見直し
  • 遺留分制度に関する見直し
  • 相続の効力等(権利及び義務の承継等)に関する見直し
  • 相続人以外の者の貢献を考慮するための方策

の6つがあります。

本稿では「遺言制度に関する見直し」について見てみたいと思います。

遺言制度に関する見直し

今回の改正のメッセージは、自筆証書遺言の方式を緩和することにより遺言作成を促していると言えます。

遺言を残すことは最も有効な相続(争続)対策となります。故人が明確な意思表示によって築き上げてきた財産の配分を指示することはとても大切なことです。

しかし、多くの人はご自分の家族(両親)が亡くなった時に遺言が残されていた、という経験は無いのではないでしょうか?

親としては、「うちは兄弟仲が良いから問題ない」とか、「長男が主導して決めればいい」といったことで、手続きが面倒な遺言を残すなんて大げさだ、という気持ちがあったのではないでしょうか。

やはり、一般的に考えて遺言を作成・保管することは手間とお金のかかることであり、ためらってしまうものだと思われます。

今回の改正では「自筆証書遺言」による方式が緩和される事と、保管制度が創設される事が検討されております。

それぞれ、どのような内容なのか見てみたいと思います。

自筆証書遺言の方式緩和

民法第968条第1項の規定にかかわらず、自筆証書による相続財産(民法997条第1項に規定する場合における同項に規定する権利を含む。)の全部又は一部の目録を添付する場合には、その目録については、自書することを要しない。この場合において、遺言者は、その目録の毎葉(自書によらない記載がその両面にある場合にあっては、その両面)に署名し、印を押さなければならない。

自筆証書はその全文、日付及び氏名を自書し、これに印を押さなければならない、とされています(民法968条1項)。

遺言書の中では財産を特定する必要があるため、例えば不動産であれば住居表示を記載して特定するのではなく、土地、建物の登記簿謄本記載の内容を記載します。

検討案では、財産目録を添付する場合には、目録を全文自書することなく、目録に署名・印をすればより、とされています。

自筆証書遺言に係る遺言書の保管制度の創設

次のとおり、遺言書の保管制度を創設するものとする。

  1. 遺言者は、法務局に、民法第968条に定める方式による遺言書(無封のものに限る。)の保管を申請することができる。(注1:遺言書の保管の申請がされた際には、法務局の事務官が、当該遺言の民法968条の定める方式への適合性を外形的に確認し、また、遺言書は画像情報化して保存され、全ての法務大臣の指定する法務局からアクセスできるようにする。)(注2:遺言書の保管の申請については、法務大臣の指定する法務局のうち、遺言者の住所地若しくは本籍地又は遺言者が所有する不動産の所在地を管轄する法務局に対してすることができるものとする。)
  2. 遺言者は、遺言書を保管している法務局に対し、遺言書の返還又は閲覧を請求することができる。
  3. 1.の申請及び2.の請求は、遺言者が自ら法務局に出頭して行わなければならない。
  4. 何人も、法務局に対し、次に掲げる遺言書について、その遺言書を保管している法務局の名称等(保管されていないときは、その旨)を証明する書面の交付を請求することができる。ただし、その遺言書の遺言者の生存中にあってはこの限りでない。(ア.自己を相続人とする被相続人の遺言書 イ.自己を受遺者又は遺言執行者とする遺言書)
  5. 何人も、4.のア.及びイ.の遺言書を保管している法務局に対し、その遺言書の閲覧を請求することができる。ただし、その遺言書の遺言者の生存中にあってはこの限りでない。
  6. 何人も、法務局に対し、4.のア.及びイ.の遺言書に係る画像情報等を証明した書面の交付を請求することができる。ただし、その遺言書の遺言者の生存中にあってはこの限りでない。
  7. 法務局は、5.の閲覧をさせ又は6.の書面を交付したときは、相続人等(5.又は6.の請求をした者を除く。)に対し、遺言書を保管している旨を通知しなければならない。
  8. 1.により保管されている遺言書については、民法1004条1項の規定は適用しない。
  9. その他制度創設に当たり所要の規定の整備を行う。

法務局で自筆証書遺言の保管をしてもらえる、といことは大きなポイントだと言えます。

閲覧、画像情報(写し?)を請求できることなど、公正証書遺言を公証人役場が保管していることに準じて規定の整備を行うものだと思われます。

平成29年5月より法定相続情報証明制度が始まりましたが、遺言書の保管も法務局が担うことになればますます法務局が身近な役場になりますね。多くの方は法務局に行くのは、住宅ローン控除の申請書に添付するための土地・建物の登記簿謄本(登記事項証明書)を取るぐらいですから。

ところで、多くの専門家は公正証書遺言をおすすめしています。

公正証書遺言のメリットとして、公証人役場に保管してもらえるため偽造や紛失が防げることや、公証人が遺言書を作成するため法律的に正しい内容になるということがあげられます。

また、裁判所による検認が不要であるとうことも、相続手続きを行う遺族には大きなメリットです。

なお、検討案では1004条1項(遺言書の検認)の規定を適用しないとしているため、法務局に保管している自筆証書遺言は公正証書遺言と同様、検認が不要となります。作成後は保管申請しましょう、ということを促しています。

今後の遺言書作成はどうなる・・・改正検討案を踏まえて

自筆証書遺言の使い勝手が良くなったとはいえ、やはり専門家としておすすめするのは公正証書遺言です。

最終的に公証人が遺言書を作成することにより、法律的に正しい内容になるというメリットに優るものはありません。

とはいえ、手間・費用を考えるとちょっと・・・とためらってしまう人が多いことも確かです。

現状では、それでも他の方式と比べて公正証書遺言のメリットが大きいことをお伝えして、公正証書遺言方式を強くおすすめしています(やはり、実現可能性の高さも公正証書遺言のメリットですので)。

そんな方にも、まずは自筆証書遺言を作成しましょう!と自信を持っておすすめできるようになると思います。

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