摘要
归扣是为了兼顾共同继承人间的公平,在分割遗产时将参与继承之继承人所受的由被继承人生前作出的无偿性赠与归入遗产总额,并从该继承人的应继份中加以扣除。其源于罗马法,在世界许多国家及地区都有相关规定,但我国继承法中却没有明文立法。通过对世界相关立法的比较分析,可以明确归扣制度的内容,并对归扣制度的相关争点加以讨论,构想在我国应如何设置归扣制度。
Deduction is to find balance between heirs.It should be cut from the total heritage heirs getting from decedent.The deduction system is derived from the Roman Law.It is provided by a lot of countries,but there is no relative statute in our country.This article explains what is deduction system comparing the relative legislation of the world,and analyses the issues,and conceives how to set up the deduction system in our country.
出处
《北京城市学院学报》
2009年第5期43-47,共5页
Journal of Beijing City University
关键词
归扣
概述
意义
争点
立法构想
deduction
toverview
significance
issues
legislative conceive
