A report titled, “Insurance Money and Abatement to Preserve the Legally Reserved Portion in the Case of a Bequest to a Third Party by Way of Liquidation,” written by Hiroshi Nagase (released on May 11), was published in the June 2022 issue of Case Study Society Meeting Report.

Insurance Money and Abatement to Preserve the Legally Reserved Portion in the Case of a Bequest to a Third Party by Way of Liquidation

Tokyo District Court judgment on December 23, 2018

1. Introduction

2. Right to claim abatement to preserve the legally reserved portion

3. Scope covered by the Supreme Court judgment in 2002 and the Supreme Court decision in 2004

4. Lower court precedents following the Supreme Court decision in 2004

5. Issue (1): Whether insurance money received by X as the insured is included in the calculation of the legally reserved portion.

6. Issue (2): Whether annuities received by Y1 and insurance money received by Y1 and Y2 are considered as equivalent to special benefits and included in the calculation of the legally reserved portion.