論限定責任之繼承

民法繼承編中遺產之繼承章分於民國97年及民國98年修正，而民國98年之修正與舊法時期最大之差異，係繼承本則由單純承認之繼承更迭為限定責任之繼承，即因民法第1148條第2項之修正，使我國繼承制度由保障部分繼承人擴大至全體繼承人。新法施行後，繼承人就遺產不足清償繼承債務之部分，原則上不須承擔以自己之固有財產清償繼承債務之風險，然立法者為衡平繼承人與被繼承人債權人之權益，增訂繼承人於繼承開始前二年內受有之生前贈與視為所得遺產之規定。其次，修正繼承人提出遺產清冊之方式為非法定義務，即開具遺產清冊不再具強制性。再者，為配合前述遺產清冊部分之修法，增訂繼承人自行為遺產清算程序之規定及其違反自行清算程序規定之法律效果。基此，本文以民國98年之修法內容，檢視作為繼承本則之限定責任繼承於適用上之疑義及其衍生之問題，提出立法論之意見。

關鍵字

清算程序；遺產清冊；拋棄繼承；法定單純承認；限定責任繼承

並列摘要

Civil Code of Part Ⅴ Succession of Chapter II Succession to Property was amended in 2008 and 2009.The biggest difference between old period law and amendments in 2009 is succession principle changes from Succession of Unconditional Acceptance to Succession of Limited Liability. Due to Article 1148 (2) was amended, our succession system can expand its range of protection from partial heirs to all heirs in Taiwan. After enforcement of the new law, if the heritage is insufficient to pay off the succession debt, it’s not necessary for heirs to shoulder the risk of redeeming the succession debt with their own property in principle. Firstly, legislators want to balance the rights and interests between heirs and decedent obligee, so they legislate for heirs who get gift inter vivos within 2 years before succession shall be deemed as heritage. Secondly, they amended the presentation of Inventory of the Inherited Property to the court as non-legal obligation, which means it shall not be an act of enforcement for the heirs to present the Inventory of the Inherited Property to the court. Furthermore, to coordinate the amendment on the Inventory of the Inherited Property mentioned above, regulations of the heirs doing the heritage Liquidation Procedures on their own and the legal law effects of violating the regulations are added. Thus, the thesis is based on the amended articles in 2009, reviewing the application and derivative problems of the Succession of Limited Liability as it is treated as succession principle, and to propose legislative opinions.