Search & Read at all times.
Your portable library is online!,Hello!
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) )

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「」 「 」 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: 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 ) 。

Abstract 〈TOP〉
Parallel Abstract 〈TOP〉
Reference ( 80 ) 〈TOP〉
  1. 14、黃士洲,限定繼承、遺產稅協力義務與漏稅處罰—最高行政法院94判字826判決評析,東吳法律學報,第18卷第3期,頁247-276(2007)。
  2. 21、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
  3. 32、鄧學仁,繼承法修正簡介及評釋,法令月刊,第59卷7期,頁59-74(2008)。
  4. 1、林玨菁,遺產稅制與共同繼承人繳納遺產稅之法律關係,國立台灣大學法律研究所碩士論文(2009)。
  5. 2、陳彥琪,從租稅公平論遺產稅制,國立政治大學法律學系學士後法學組碩士論文(2008)。
Times Cited (3) 〈TOP〉
  1. 蔡雅惠(2014)。論繼承標的-兼論民法1148條之1。中原大學財經法律研究所學位論文。2014。1-119。 
  2. 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。 
  3. 鍾志盛(2016)。遺贈稅欠稅案件執行客體財產範圍之探討。中正大學會計資訊與法律數位學習碩士在職專班學位論文。2016。1-197。
Altmetrics 〈TOP〉
E-mail :
When an article is available to download, a notice will be sent to your mailbox address.
E-mail :