特留分之兩岸法制與實務

從1987年末開放兩岸探親交流後，由於兩岸的經濟落差，常見大陸地區的原配或親屬赴臺灣地區申請繼承臺灣地區遺產。而隨著2002年大陸地區加入WTO後的經濟突飛猛進，蛻變成為世界工廠，一躍成為世界第二大經濟體。其中臺灣地區商人在兩岸開放後赴大陸地區投資發展有著功不可沒的貢獻，同時隨著大陸地區的經濟起飛，臺灣地區商人在大陸地區也累積了不少財富。　　隨著在大陸地區財富的累積，逐漸產生了新的法律問題，即臺灣地區之繼承人如何繼承臺灣地區被繼承人在大陸地區的財產的問題，同時隨著兩岸經貿交流及民間往來的頻繁，也促進了兩岸人民的通婚，也因而產生臺灣地區之繼承人如何繼承大陸地區被繼承人在大陸地區財產的問題？　　由於兩岸交流的頻繁，產生了許多的法律關係及問題，本研究著眼於兩岸財產繼承問題中應如何繼承大陸地區之財產？此問題屬於涉外民事事件裡的涉外財產繼承問題。因此將著眼於研究兩岸財產保留制度的差異？兩岸對涉外問題如何處理？兩岸交流所需文書如何驗證？甚至兩岸對於司法裁判書是否互相認可？這都關係到兩岸交流產生的法律問題是否能被法制化的處理，將直接影響著兩岸交流的深度與廣度及其長久性。　　除了法制面的研究，文中也會納入兩岸財產繼承案例，期待本研究能提供往返於兩岸之間的臺灣地區商人朋友一些參考，能更瞭解兩岸財產繼承的差異及可能的問題，以利提早做好財富管理中最重要的一環--資產傳承。

關鍵字

特留分；必留份；財產保留；涉外民事；涉外財產繼承

並列摘要

Since the openingup of family visits and communication across the strait at the end of 1987, due to the economic gap between the two sides of Taiwan Strait, it is common for the original spouse or relatives from Mainland China to go to Taiwan to apply for inheritance in Taiwan. With the rapid economic growth after joining the WTO in 2002, Mainland China has transformed into the “World's Factory” and has become the second largest economy in the world. Taiwanese businessmen have made remarkablecontributions to the investment and development of Mainland China after the opening of the two sides of the strait. In the meantime, with the economic take-off in Mainland China, Taiwanese businessmen have also accumulated considerable wealth in the Mainland. With the accumulation of wealth in the Mainland, new legal issues have gradually developed. How should the heir in the Taiwan regioninheritthe assetsof their predecessorsin the Taiwan region when those assetsare situated in Mainland China? At the same time, with the frequent economic and trade exchanges and people-to-people communications across the strait, the intermarriage of people on both sides has also been promoted. This has led to the issueof how the heirs in the Taiwan region inherit the assetssituatedin Mainland China of theirpredecessors who are in the Mainland region. Due to the frequent exchanges between the two sides of the strait, many legal relations and issues have emerged. Amongst the issues of asset inheritance across the strait,this study focuses on the issue of how to inherit property in Mainland China. This issue isclassified asan inheritance of foreign property issue in foreign-related civil matters. For that reason, the study will focus on the differences between the property retention systems in the Taiwan region and Mainland China. In particular,how do the two sides handle foreign-related issues? How to verify the documents required for cross-strait exchanges? Do both sides even recognise each other's judicial decisions? This is an issueof whether legal issues arising from cross-strait exchanges can be legislated, and will directly affect the depth, breadth and durability of cross-strait exchanges. In addition to the research in the legal aspects, this study will also incorporatecommon cross-strait asset inheritance cases. The aim of this research is toprovide some reference for businessmen in the Taiwan region who travel between the two sides of the strait, toimproveunderstanding of the differences and potentialproblems of assetinheritance between the two sides of the strait, and to facilitate the most important part of the wealth management - asset inheritance.