Start planning
Build the core system before choosing specialized strategies.
相続プランニング、わかりやすく解説
現代の相続プランニングを映す生きたマップ
遺言書、信託、相続税、遺産検認、受益者指定、事業承継、そして高度なプランニング戦略が、どのように組み合わさっているかを、途中から始めることなく理解しましょう。
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一つのテーマを、基礎から応用へと体系的に
Trusts
Start with purpose, control, access, funding, and administration.
Taxes & basis
Separate reporting, actual tax, basis, and state questions.
Probate & administration
A calm path for executors, trustees, beneficiaries, and families.
By situation
Family, ownership, disability, business, and digital assets change the map.
State laws
Identify domicile, property location, and trust situs before applying a general rule.
信託を探る
専門用語に頼らない信託データベース
まず各仕組みの目的を理解し、次に管理権限・受益者のアクセス・税務・資産保護・費用・トレードオフを検討します。
Revocable Living Trust
A revocable living trust is a lifetime management and transfer framework the settlor can usually amend or revoke while capable; it can support incapacity and avoid probate for properly funded assets, but it is not a stand-alone tax shelter.
わかりやすい解説と詳細ガイド
Irrevocable Trust
An irrevocable trust is a broad category in which the settlor cannot simply reclaim or rewrite the arrangement at will; its tax, creditor, and control results depend on retained powers, beneficiary rights, funding, and governing law.
わかりやすい解説と詳細ガイド
Testamentary Trust
A testamentary trust is created under a will and begins at death after the will is admitted and the trust is funded through estate administration.
わかりやすい解説と詳細ガイド
Credit Shelter / Bypass Trust
A credit shelter trust is funded at the first spouse's death to use available exclusion and benefit family without ordinary inclusion in the surviving spouse's estate when designed and administered correctly.
わかりやすい解説と詳細ガイド
Spousal Lifetime Access Trust
A SLAT is an irrevocable lifetime gift trust created by one spouse for the other spouse and often descendants, seeking to move assets outside the donor's estate while preserving indirect family access through discretionary distributions.
わかりやすい解説と詳細ガイド
Irrevocable Life Insurance Trust
An ILIT is an irrevocable trust designed to own or receive life insurance and manage proceeds, often seeking liquidity and exclusion from the insured's gross estate when ownership and administration rules are satisfied.
わかりやすい解説と詳細ガイド
Third-Party Special Needs Trust
A third-party special needs trust holds assets contributed by someone other than the beneficiary and gives a trustee discretion to supplement the beneficiary's life without assuming the trust is invisible to every benefit program.
わかりやすい解説と詳細ガイド
Grantor Retained Annuity Trust
A GRAT is an irrevocable term trust in which the grantor keeps a fixed annuity and transfers remaining value to beneficiaries if asset performance exceeds the assumed federal rate and the structure succeeds.
わかりやすい解説と詳細ガイド
Dynasty Trust
A dynasty trust is a long-duration trust designed to hold and govern assets for multiple generations, often combining GST planning, beneficiary protection, and flexible fiduciary governance.
わかりやすい解説と詳細ガイド並べて比較する
信託の名称が異なっても、トレードオフの内容が大きく異なる場合があります。
プランニングの進め方
ライフステージ別または状況別に学ぶ
ライフステージ別の相続・遺産計画
人生の変化とともに重要になりやすい書類と検討事項。
状況別の相続・遺産計画
所有形態、家族構成、受益者、および計画上の状況に応じた専門ガイド。
場所が重要です
州別の相続・遺産計画
遺産検認手続き、少額遺産に関する特則、州の遺産税・相続税、夫婦財産制（コミュニティ・プロパティ）のルール、および信託法令は管轄によって異なります。各州ガイドには管轄、見直し日、および公式資料が明記されています。
- AKAlaskaNo separate state death tax flagged for 2026
- CACaliforniaNo separate state death tax flagged for 2026
- CTConnecticutState Estate Tax
- DEDelawareNo separate state death tax flagged for 2026
- FLFloridaNo separate state death tax flagged for 2026
- ILIllinoisState Estate Tax
- MDMarylandState Estate Tax, Inheritance Tax
体系的に計画する
チェックリストと教育用計算ツール
口座番号などの機密情報を入力せずに、疑問点・前提条件・計画上の概念を検討できます。
Estate Planning Workbench
Build one shared estate snapshot, add only the calculations you need, and review a consolidated set of educational results.
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Federal Estate Tax Calculator
Illustrate a simplified 2026 federal taxable-estate amount and marginal tax exposure.
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State Estate Tax Screening Calculator
Use The Estate Guide's current categorical state estate-tax research to screen an estate value and open the controlling state guide.
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Gift Tax Reporting Illustrator
Separate the annual-exclusion reporting question from actual gift tax that might be payable.
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Estate Value Calculator
Build a broad gross-asset and net-estate snapshot without entering account numbers or identifying details.
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Probate Cost Estimator
Apply a transparent assumption to explore how administration costs can affect an estate.
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相続・遺産計画に関するニュースと法改正情報
連邦税の動向、IRSのガイダンス、裁判所の判断、および州法の改正—常設の解説記事と連携しています。
The Little-Known Responsibilities Of Being An Estate Executor
Estate executor are responsible for discovering and paying all legitimate obligations of the estate before distributing assets to beneficiaries.
出典： Forbes
The 5 Biggest Myths in Estate Planning and the Strategies to Follow Instead
From outdated beneficiary designations to the false security of a set-it-and-forget-it plan, active engagement is the strongest defense against costly mistakes.
出典： Kiplinger
10 'Treasures' Your Adult Children Don't Want You to Pass Down
From heirloom china to your old golf clubs, here is what your grown kids secretly wish you'd unload — just not on them.
出典： Kiplinger