ENGLISH

- The qualified acceptance of inheritance refers to an expression of intent to accept the inheritance under the condition of repaying the debt and bequest of the inheritee to the extent of the property that the inheritor will acquire by inheritance.

- The special qualified acceptance refers to a qualified acceptance made within three months from the date on which the inheritor who has effected the absolute acceptance becomes aware of the fact, not knowing that, without any gross negligence, the inherited liability exceeds the inherited property within three months from the date on which he/she becomes aware of the commencement of inheritance (Article 1019 (3) of the “Civil Act”).

- If there are multiple inheritors, each inheritor may effect an acceptance of inheritance on the condition that he/she will perform in proportion to his/her share of the obligations and testamentary gift of the inheritee only to the extent of the property to be acquired in proportion to his/her share of the inheritance (Article 1029 of the “Civil Act”).

- If an inheritor wishes to effect a qualified acceptance, he/she must declare the qualified acceptance, attaching an inventory of the inherited property, to the family court having jurisdiction over the place of commencement of inheritance (Article 1030 (1) of the “Civil Act” and Article 44 (1) 6 of the “Family Litigation Act”) within three months from the date on which he/she becomes aware of the commencement of inheritance (Article 1019 (1) of the “Civil Act”).

- For a special qualified acceptance, the inheritor must report the special qualified acceptance to the family court within three months from the date on which the inheritor who has effected the absolute acceptance becomes aware of the fact, not knowing that, without any gross negligence, the inherited liability exceeds the inherited property within three months from the date on which he/she becomes aware of the commencement of inheritance (Article 1030 (1) of the “Civil Act” and Article 44 (1) 6 of the “Family Litigation Act”).

- In order to report the qualified acceptance or renunciation of inheritance, the applicant or his/her representative must submit written documents with the applicable information and his/her name and seal or signature affixed (Article 75 (1) of the “Family Litigation Rules” and Article 36 (3) of the “Family Litigation Act”).

- In effecting a special qualified acceptance, if there is any property, among the inherited properties, which is already disposed of, its inventory and value must be submitted together (Article 1030 (2) of the “Civil Act”).

- The qualified acceptance report must be attached with the certificate of seal impression of the applicant or his/her representative (Article 75 (2) of the “Family Litigation Rules”).

- The family court will accept the above report if it contains no mistakes.

- When a family court accepts a qualified acceptance report, a judgment granting affirmative relief will be issued for all inherited liability even if no inherited property is assigned to the inheritor or the inherited property is insufficient to repay the inherited liability.

- However, since the debt carries a nature that is unable to effect the compulsory execution in relation to the inherent property of the inheritor, the judgment granting affirmative relief provides that the execution is limited to the inherited property to restrict the its execution force.

- When a family court accepts a qualified acceptance report, a written judgment stating the address and name of the representative will be prepared (Article 75 (3) of the “Family Litigation Rules”).

- An inheritor may effect the absolute acceptance within three months from the date on which he/she becomes aware of the commencement of inheritance. However, such period may be extended by the Family Court upon the application of any party interested or of a public prosecutor (Article 1019 (1) of the “Civil Act”).

- Notwithstanding the fact that the inheritor examined the inherited property before he/she accepted or renounced the inheritance, if an inheritor has made an absolute acceptance (including the case deemed to have made an absolute acceptance under Article 1026, subparagraphs 1 and 2) without knowing the fact that his/her inherited liability exceeds his inherited property within three months from the date on which he/she became aware of the commencement of inheritance without any gross negligence, a qualified acceptance may be made within three months from the date on which he knew such fact (Article 1019 (3) of the “Civil Act”).

- If a minor inheritor grants absolute acceptance of an inheritance whose inherited liability exceeds the inherited property before reaching the age of majority, even though the inheritor investigated the inherited property before giving such acceptance or renouncing the inheritance, he or she is eligible for qualified acceptance within three (3) months, after reaching the age of majority, from the date he or she realizes that the inherited liability exceeds the inherited property. The same shall apply if the minor inheritor did not or was unable to grant qualified acceptance under Article 1019(3) of the Civil Act (Article 1019(4) of the Civil Act).

- If an inheritor is a person with limited capacity, the period of up to three months from the date on which he/she became aware of the commencement of inheritance will be calculated from the time his/her legal representative becomes aware that the inheritance has been commenced (Article 1020 of the “Civil Act”).

- If an inheritor dies without effecting either acceptance or renunciation within three months from the date on which he/she becomes aware of the commencement of inheritance, the period will be calculated from the time when his inheritor becomes aware that the inheritance has been commenced in his favor (Article 1021 of the “Civil Act”).

- Even if the qualified acceptance report is accepted, the liability of the inheritee remains valid.

- However, due to the qualified acceptance of inheritance, the inheritor becomes able to repay the liability and bequest of the inheritee to the extent of the property succeeded by inheritance (Article 1028 of the “Civil Act”).

- Where an inheritor effects a qualified acceptance, any rights and duties over property which he/she had towards the inheritee will not be extinguished (Article 1031 of the “Civil Act”).

- A qualified acceptor must, within five days after he/she has effected the qualified acceptance, notify the general obligees in succession and the testamentary donees by public notice that he has effected a qualified acceptance and that they are required to notify him/her of their claims or testamentary gifts within a specified period of not less than two months (Article 1032 (1) of the “Civil Act”).

- A qualified acceptor must give a separate notice to each obligee known to them to report his claim.Obligees known to the qualified acceptors cannot be excluded from the liquidation (Articles 1032 (2) and 89 of the “Civil Act”).

- A qualified acceptor may refuse performance of obligations relating to inheritance (Article 1033 of the “Civil Act”), from the date of qualified acceptance until the expiration of the period of public notice and peremptory notice (Article 1032 (1) of the “Civil Act”).

- A qualified acceptor must, from the date of qualified acceptance until the expiration of the period of public notice and peremptory notice (Article 1032 (1) of the “Civil Act”), effect performance to obligees who have notified him/her of their claims within such period, and to all other obligees known to him/her, in proportion to the amounts of their respective claims of the inherited property. However, the rights of the obligees who have priority rights may not be entrenched (Article 1034 (1) of the “Civil Act”).

- If a special qualified acceptance is to be effected (Article 1019 (3) of the “Civil Act”), the inheritor must make the repayment of the above amount by adding the value of the remainder of the inherited property as well as the value of the property already disposed of.However, the amount repaid to the obligees in inheritance or testamentary donees before the qualified acceptance will be excluded from the value of the property already disposed of (Article 1034 (2) of the “Civil Act”).

- As for the obligations which are not yet due, a qualified acceptor must, from the date of qualified acceptance until the expiration of the period of public notice and peremptory notice (Article 1032 (1) of the “Civil Act”), effect performance to obligees who have notified him/her of their claims within such period, and to all other obligees known to him/her, in proportion to the amounts of their respective claims of the inherited property (Articles 1035 (1) and 1034 (1) of the “Civil Act”).

- The revocation of the acceptance or renunciation of inheritance is not allowed for a period of up to four months from the date on which the inheritor becomes aware of the commencement of inheritance (Article 1024 (1) of the “Civil Act”).

- Nevertheless, if an inheritor accepts or renounces the inheritance due to mistake, fraud, or undue influence, he/she may revoke the acceptance or renunciation of inheritance for the said reason. However, such right of voidance will be extinguished by prescription, if it is not exercised within three months from the day on which it became possible to effect ratification, or within one year from the day on which acceptance or renunciation was effected (Article 1024 (2) of the “Civil Act”).

- For an inheritor to revoke the qualified acceptance or renunciation of inheritance, he/she must file a written report affixed with the name and seal or signature of the applicant or his/her representative to the family court which delivered the judgment on the qualified acceptance or renunciation (Article 76 (1) of the “Family Litigation Rules”).

- The declaration of the revocation of the qualified acceptance of inheritance must be attached with a certificate of seal impression of the declarant or his/her representative (Articles 76 (3) and 75 (2) of the “Family Litigation Rules”).