| 遗产分割中归扣法律制度研究 |
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| 引用本文： | 张平华,刘耀东.遗产分割中归扣法律制度研究[J].法学论坛,2009,24(1). |
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| 作者姓名： | 张平华 刘耀东 |
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| 作者单位： | 1. 烟台大学,法学院,山东烟台264005
2. 大连水产学院,经济管理学院,辽宁大连116023 |
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| 摘 要： | 遗产分割中的归扣制度,是继承开始前继承人从被继承人处所受让之特种赠与,应从其应继份中予以扣除之制度。归扣制度为大多数国家尤其是大陆法系国家继承立法所明文规定。我国现行继承法无此制度,但民间历来有此习俗,应予承认。由学者起草的两个民法典草案虽对归扣制度设有明文,但均未规定扣还。
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| 关 键 词： | 归扣 特种赠与 应继份 共同继承 |
Study of Deduction System in Carve up the Legacy |
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| ZHANG ping-hua,LIU yao-dong.Study of Deduction System in Carve up the Legacy[J].Legal Forum,2009,24(1). |
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| Authors: | ZHANG ping-hua LIU yao-dong |
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| Institution: | Law school;Yantai University;Yantai Shandong 264005;China;College of Economics and Management;Dalian Fisheries University;Dalian Liaoning 116023;China |
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| Abstract: | Deduction is to deduce special gift from the heritage share of the heir. Deduction is a established rule in heritage laws of majority countries.There is no such a rule in our country, but there exists such traditional customary habits. In order to be equitable among hiers, it is necessary to have this provision in heritage legislation. |
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| Keywords: | deduction special gift heritable share coinheritance |
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