摘要
被代位人生前从被继承人处受有特种赠与的,其死亡后应由代位继承人负归扣之义务。代位继承人从被继承人处受有特种赠与时,应区分其接受赠与之时期即若代位继承人于被代位人死亡前受有被继承人之特种赠与,则其无须负归扣之义务;若代位继承人于被代位人死亡后继承开始前受有被继承人之特种赠与,则其应负归扣之义务。
Representative heir should undertake the obligation of deduction,when the subrogated successor receives the special gift from ancestor during his lifetime. When the descendant who inherit in subrogation receives special gift from decedent,which should distinguish to accept donative period. That representative heir does not undertake the obligation of deduction,if he receives the special gift from ancestor before subrogated successor passes away. Conversely,if representative heir receives the special gift from ancestor after subrogated successor passes away,he should undertake the obligation of deduction.
出处
《桂海论丛》
2012年第3期111-115,共5页
Guihai Tribune
基金
教育部人文社会科学研究青年基金项目<继承法修改中的重大疑难问题研究>(11YJC820073)阶段性成果
关键词
代位继承
归扣
特种赠与
representation,deduction,special gift
