論繼承標的－兼論民法１１４８條之１

Study on the contents of succession-Additional study on the civil law Article 1148-1

蔡雅惠(Tsai-Ya Hui)

指導教授 ： 郭振恭

中原大學/商學院/財經法律研究所/碩士(2014年)

https://doi.org/10.6840/cycu201400145

摘要

摘 要
在社會變遷迅速之今日，個人私有財產型態不復往日單純，除個人具體之動產、不動產外，尚包括法律關係內之權利義務。而隨著經濟國際化使繼承標的多元化，例如：未上市上櫃公司之股份因無公開交易市場，難以認定其客觀市場價格。及公司法於民國90年11月12日修正第98條第1項：「有限公司由一人以上股東所組成。」允許一人有限公司設立，而股份繼承、贈與於公司法並未規定，以致申請公司登記之代理人遇到公司經營者有股東死亡或出資額贈與之情事，產生不少困擾。被繼承人死亡後繼承人如何辦理遺產的繼承？因相關法令均有疑義。
2009年6月10日民法繼承編修訂時，為保障繼承債權人之權益，乃參考遺贈稅法第15條第1項規定，增訂民法第1148條之1該條文規定之受贈主體僅侷限於繼承人，並未包括遺贈稅法第15條規定之其他親屬，極易讓納稅人利用該條文之立法漏洞，於生前將財產贈與給非實際繼承人，以蓄意規避繼承債權人追討債務，反而讓繼承債權人之權益因其蓄意規劃而無法真正受到保障，亦值得檢討。

本文另援引最高行政法院100年判字第16號判決為楔子， 蒐集及研讀國內相關文獻資料、期刊文章及碩博士論文，就股票、農地、稅捐債務、保證債務、死亡後之利息屬所得或遺產、利他死亡保險是否應課遺贈稅、稅捐債務等繼承標的相關問題為研究目標，並就其相關判例、學者見解、經濟部函釋及相關解釋函令，詮釋、評價及檢討遺產及贈與稅法第17條第6款農地採扣除法、遺產及贈與稅法施行細則第28、29條股份價值之估算、農業發展條例第38條等所生爭議，提出相關建議 。

關鍵字

保證債務 ； 共同繼承 ； 股票 ； 農地 ； 稅捐債務 ； 遺產稅 ； 視為遺產

並列摘要

Abstract
In social vicissitude rapid today, individual private property state former days was no longer pure, except outside the concrete movable property, the real estate, still included in the legal relationship personally the rights and obligations.But makes along with the economical internationalization to continue the bolster the multiplication, for example: Because has not gone on the market stock of the cabinet company the not public trading market, recognizes its objective market price with difficulty. The law of corporation revised the 98th 1st item in November 12, 2001: “The limited company by a human of above shareholder is composed.」
Allows a human of limited company to set up, but the stock inheritance, grants in the law of corporation stipulated by no means, so that applies for the company to register the agent to run into the company operator to have the shareholder to die or the spending limit grants the circumstances, has many puzzles.How after the ancestor did die the successor to handle the inheritance the inheritance? Because the correlation law has the doubt.

On June 10, 2009 the civil law inheritance edits when subscribes, is the safeguard inherits rights and interests of the creditor, refers to the legacy tax law 15th 1st stipulation, revises and enlarges the civil law 1148th 1 this article stipulation to present as a gift the main body only to limit to the successor, by no means includes the legacy tax law 15th stipulation other relatives, extremely easy to let the taxpayer use legislation loophole this article, in grants before death the property for the non-actual successor, by dodges deliberately inherits the creditor to pursue the debt, because instead lets inherit rights and interests of the creditor it to plan deliberately is unable to receive the safeguard truly, also is worth examining.
This article cites the highest administrative court for 100 years to sentence the character 16th decision is a wedge in addition, the collection and reads of the domestic correlation literature material, the journal article and the large doctoral dissertation, after the stock, the farmland, interest of the duty debt, the guarantee debt, the death is obtained or the inheritance, benefits him to die insures whether should the class legacy tax, the duty debt and so on continue the bolster the related question is the research aim, and on its correlation legal precedent, the scholar opinion, the ministry of economic affairs letter releases and the correlation explanation written order, the annotation, the appraisal and the self-criticism inheritance and grants the tax law 17th 6th section farmland to pick the residues method, the inheritance and grants the tax law rules of procedure 28thEstimate, agricultural development rule 38th 29 stock value and so on lives the dispute, puts forward the correlation proposal.

並列關鍵字

The inheritance tax ； regards as the inheritance ； the coinheritance ； the stock ； the farmland ； the duty debt ； the guarantee debt

參考文獻

１、李惠鑾，生前贈與之財產視為遺產制度之探討，中原大學財經法律學系碩士論文〈2013〉。

５、葛克昌，租稅法發展專題回顧：近年來行政法判決之分析，國立臺灣大學法學論叢，第40卷特刊期，頁1907-1944〈2011〉。

４、郭欽銘，2009年民法繼承編暨其施行法相關問題之研究，華岡法粹，第54期，頁43-94〈2012〉。

１５、藍元駿，稅捐債務作為繼承之標的－從最高行政法院92年9月與93年2月庭長法官聯席會議出發，政大法學評論，第97期，頁79-136（2007）。

參考文獻