論繼承標的－兼論民法１１４８條之１

蔡雅惠

doi:10.6840/cycu201400145

3.238.136.36，Hello！

Close
Search Quick Search Advanced Search Publication Search	Personal Service Member Login Searching History Use Bonus Card SYMSKAN
Browse Browse by University of Graduate Thesis Browse by Pinyin of Graduate Thesis Browse by Conference Proceedings Topic Browse by Conference Proceedings Publisher Browse by Pinyin of Conference Proceedings Browse by eBook Category Browse by eBook Topic Browse by eBook Publisher
Customer Services Authorize Airiti Recommend a Journal

Search Symbol (Half-width)	Description of Search Symbols
Space	"AND" indicates the intertwining of key terms used in a search
Double Quotation Marks ("") ( " " )	Double quotation marks indicate the beginning and end of a phrase, and the search will only include terms that appear in the same order of those within the quotations. Example: "image process" ： " image process "
?	Indicates a variable letter. Entering two ? will indicate two variable letters, and so on. Example: "Appl?", search results will yield apple, apply… e , appl y … ( (often used to English word searches) )
*	Indicates an unlimited number of variable letters to follow, from 1~n. Example: Enter "appl*", search results will yield apple, apples, apply, applied, application…(often used in English word searches) e , appl es , appl y , appl ied , appl ication … ( (often used to English word searches) )
AND、OR、NOT	Boolean logic combinations of key words is a skill used to expand or refine search parameters. (1) AND (1) AND: Refines search parameters (2) OR (2) OR: Expands search parameters (3) NOT: Excludes irrelevant parameters

DOI stands for Digital Object Identifier （ D igital O bject I dentifier ） ,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.

Using DOI as a persistent link

To create a persistent link, add「http://dx.doi.org/」「 http://dx.doi.org/ 」 before a DOI.
For instance, if the DOI of an article is 10.5297/ser.1201.002 , you can link persistently to the article by entering the following link in your browser: http://dx.doi.org/ 10.5297/ser.1201.002 。
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.

Cite a document with DOI

When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.

DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registration （ doi.airiti.com ）。

Data Source

College of Business > Graduate Institute of Financial and Economic Law
Social Sciences > Finance & Accounting
Social Sciences > Law

Bibliography Management Tool

Related Links

Report an Issue

Search in Library

There is no full-text available at the moment. Airiti would like to request author's authorization. I would like to provide authorization.

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 , Masters　　Advisor：郭振恭　　

繁體中文 DOI： 10.6840/cycu201400145

保證債務；共同繼承；股票；農地；稅捐債務；遺產稅；視為遺產； The inheritance tax ； regards as the inheritance ； the coinheritance ； the stock ； the farmland ； the duty debt ； the guarantee debt

Abstract │ Reference (57) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

Parallel Abstract 〈TOP〉

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.

Reference ( 57 ) 〈TOP〉

２、林秀雄，繼承法講義，元照出版有限公司，五版第一刷(2012)。
連結：
６、陳清秀，稅法總論，元照出版有限公司，六版第一刷〈2010〉。
連結：
１３、葛克昌，稅法基本問題－財政憲法篇，元照出版有限公司，二版第一刷〈2005〉。
連結：
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〉。
連結：
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〉。
連結：

Times Cited (1) 〈TOP〉

單鴻均(2015)。我國限定責任繼承與美國遺產清算制度之比較。臺灣大學科際整合法律學研究所學位論文。2015。1-138。

Altmetrics

〈TOP〉

E-mail ：

When an article is available to download, a notice will be sent to your mailbox address.

E-mail ：