遗产归扣制度之本土化探析  

Analysis of the localization of the inheritance deduction system

作　　者：刘亚楠 Liu Yanan(Xiamen University,Xiamen Fujian 361000,China)

机构地区：[1]厦门大学法学院,福建厦门361000

出　　处：《辽宁公安司法管理干部学院学报》2020年第2期66-76,共11页Journal of Liaoning Administrators College of Police and Justice

摘　　要：遗产归扣制度滥觞罗马时期。鉴于其法学衡平、平等理念的追求,近现代诸多欧美国家的民法典奉之为圭臬。我国法律虽未规定此项制度,但是民间自古以来有此传统习俗。遗产归扣制度立足于各继承人利益平衡,维护家庭伦理关系之时不忘捍卫个体意思自治,可以合理解决整体正义与个人自由之冲突。目前正值我国《继承法》修订之际,完全可以在尊重民间遗产分割习惯、保留继承制度固有特色的前提之下,充分借鉴国外立法经验,结合本土实际优化遗产归扣制度,而后予以法律移植。The inheritance deduction system started in the Roman period. In view of its pursuit of the concept of equitable law and equality,it has been regarded as the norm by the civil codes of many European and American countries in modern times. Although China’s law s do not stipulate this system,folks have had this traditional custom since ancient times. The inheritance deduction system is based on the balance of interests of the heirs. When safeguarding the family ethical relationship,it does not forget to defend the autonomy of individual w ill,w hich can reasonably resolve the conflict betw een overall justice and individual freedom. At the moment w hen China’s"Inheritance Law"is amended,we can fully learn from foreign legislative experience,optimize the inheritance deduction system based on local conditions,and then transplant the law under the premise of respecting the custom of folk heritage division and retaining the inherent characteristics of the inheritance system.

关 键 词：遗产归扣制度 法律移植 应继份之预付 共同继承 

分 类 号：D923.5[政治法律—民商法学]