遺囑處分與特留分扣減之實務發展

New Judicial Development on Testamentary Disposition and Statutory Reserved Portion in Taiwan

黃詩淳(Sieh-chuen Huang)

《法令月刊》 69卷8期 (2018/08) Pp. 132-155

https://doi.org/10.6509/TLM.201808_69(8).0007

摘要

近年遺囑數量增加，常發生遺囑處分遺產時抵觸特留分的問題。在民法無明文規定的情形下，實務裁判逐漸形塑出「遺贈」與「繼承受益」二類處分，在不動產登記手續、時效、代位繼承、遺產分割之效果方面均有差異。「繼承受益」的效果，甚至比日本法中的「使其繼承之遺囑」更為強烈。遺囑處分的效果差異，使特留分權利人欲對之扣減時，也必須使用不同的方法。遺贈僅有債權效力，即使侵害特留分，通常標的物物權尚未移轉，對特留分權利人保障較充足。相對地，應繼分之指定或遺產分割方法之指定這些「繼承受益」，具有物權效力及遺產分割效力，法院為了紛爭解決的經濟考量，將「因扣減而回復之部分」解為仍屬公同共有之遺產，使遺產分割程序能一併保障特留分。然而，以全部遺產為標的之「繼承受益」，實務若堅持遺產分割效，則此種情況已無公同共有之遺產，特留分權利人僅能向繼承受益的各個標的物主張扣減，可能造成共有狀態複雜化的不良結果，故應對此更謹慎考量。

關鍵字

遺囑 ； 特留分扣減 ； 遺贈 ； 應繼分之指定 ； 遺產分割方法之指定 ； 繼承受益

並列摘要

The number of wills in Taiwan is increasing in recent years, which naturally brings about more and more problems into the court which involves the disposition of estates conflicting with reserved portion in the Civil Code. First, the court creates and recognizes ＂beneficiary via succession＂ as a new sort of disposition different from the traditional devise and bequeath. More specifically, while the devisee can only acquire the registration of the real estate under the assistance of the heir(s), the ＂beneficiary via succession＂ can achieve that individually. While the devise has 15 years of limitation of action, the estates that received by ＂beneficiary via succession＂ will never be affected by time. In addition, ＂beneficiary via succession＂ is entitled to succession by subrogation and enjoys the effect of division of estates. That is to say, the status of ＂beneficiary via succession＂ is far more protected than devisee. The difference between these two dispositions also connects to different approaches of deduction of reserved portion. In the case of devise, the registration of the estates will not be transferred to the devisee without heir(s) consent. Hence, if the heirs' reserved portion is violated by the devise, they can calculate the amount, deduct the devise, and transfer only the rest part of the devise to the devisee. On the other hand, ＂beneficiary via succession＂ can acquire the title of the estate by himself/herself, which makes it impossible that the heirs choose to deduct and then transfer. Regarding this issue, the Supreme Court in Taiwan rules that the heirs may require for deduction, but the deducted part will return to the estates in joint tenancy but not the heirs' personal property. That is to say, the best way to deduct is that the heirs bring an action for partition of the estates directly, express the intent of deduction during the procedure, and finally receive the property rights tantamount to reserved portions. In other words, in the case that the ＂beneficiary via succession＂ exists, the protection of the reserved portion may be accomplished in procedure of division of estates.

並列關鍵字

Wills ； Deduction of Statutory Reserved Portion ； Devisee of Bequest ； the Appointment of Share of Estates ； the Appointment of the Approach of Division of Estates ； Beneficiary Via Succession

參考文獻

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內政部統計處（2018b），《我國生命表》，https://www.moi.gov.tw/stat/node.aspx?sn=4883（最後瀏覽日：2018/4/17）。

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