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作 者:孙佳杰 SUN Jia-jie
机构地区:[1]上海市黄浦区人民法院
出 处:《河北法律职业教育》2024年第5期73-77,共5页HEBEI VOCATIONAL EDUCATION OF LAW
摘 要:被继承人于《民法典》施行之前死亡,遗产无人继承又无人受遗赠,其兄弟姐妹的子女可以依据《最高人民法院关于适用〈中华人民共和国民法典〉时间效力的若干规定》的相关规定请求代位继承。但被继承人兄弟姐妹的子女于该规定施行前过世的,该过世子女无代位继承权。在被继承人过世前后,其财产保管人对财产有支取行为的,应以被继承人的死亡时间为逻辑基石并结合经验法则,区分死亡之前和死亡之后进行判断:款项支取行为发生在被继承人死亡之前,除特殊情形外,实际支取部分的款项可不作为遗产处理;款项支取行为发生在被继承人死亡之后,原则上应将该部分支取款项列入遗产范围。Before the implementation of the Civil Code,if a decedent passed away and their estate had no heirs or legatees,the nieces and nephews of the decedent's siblings could request substitutional inheritance in ac-cordance with the relevant provisions of the Supreme People's Court's regulations on the application of the Civil Code of the People's Republic of China.However,if the nieces or nephews of the decedent's siblings had died be-fore these provisions took effect,they would not have the right to substitutional inheritance.Regarding the manage-ment of the decedent's property,if the person in charge of safeguarding the property withdrew funds from it,it should be judged based on whether the withdrawal occurred before or after the decedent's death,using the time of death as a logical foundation and considering empirical rules.If the withdrawal occurred before the decedent's death,barring special circumstances,the withdrawn amount should not be treated as part of the estate.If the with-drawal occurred after the decedent's death,the withdrawn funds should generally be included in the estate.
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