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米国における遺言サポート

日本と米国の双方に資産がある方は両国での相続対策を検討されて下さい。

米国での遺言サポート

遺言作成者（testator）の所在地その他について州により規定が違います。一例を下記します。

LAST WILL AND TESTAMENTOF

I, _______________________________, a resident of the County of ______________, State of _______________, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all wills and codicils at any time heretofore made by me. ITEM I For information purposes, at the time of this Will, I am married to ________________________________________, and have____________ natural born children, namely:_____________________________________________________________________________________________________________________________________________________. ITEM II I direct that all my legally enforceable debts, funeral expenses, expenses of my last illness and administrative expenses, be paid by my Personal Representative from the assets of my estate as soon as practicable after my death. I direct that all inheritance, transfer, succession and other death taxes, which may be payable with respect to any property includible as a part of my gross estate, shall be paid from my residuary estate, without any apportionment thereof. ITEM III All the rest, residue and remainder of my estate, of every nature and kind, which I may own at the time of my death, real, personal and mixed, tangible and intangible, of whatsoever nature and wherever situated, I give, devise and bequeath to my spouse, ____________________, providing he/she survives me. In the event that my spouse shall predecease me, I give and devise all the rest, residue and remainder of my estate, as aforesaid, to my children, namely:______________________________ ________________________________________________________________ ______________________________________________________________,equally, share and share alike, or to their issue, in equal share per stirpes.