特留分扣減權行使與不動產繼承登記之塗銷

Exercising the Rights of Deduction and Canceling Real Estate Registration of Family Court in Taiwan

遺贈、指定應繼分或指定遺產分割方法，為侵害繼承人特留分之三種常見原因。遺贈侵害特留分時，民法第一二二五條規定賦予繼承人扣減權，指定應繼分或指定遺產分割方法雖未規定救濟方式，學者及實務均肯認可類推適用民法第一二二五條規定，而受益之人倘已持遺囑辦妥不動產繼承登記，特留分權人行使扣減權後，具體實現權利仍應透過訴訟塗銷繼承登記，法院對此類訴訟裁判存在歧異，細究歷來實務判決，定性遺囑處分行為之類型何屬，尚無具體簡單之判斷標準可資遵循，對於各類型處分行為效果之解讀，最高法院並未形成一致見解，或提出完整之理論架構，下級審法院各自解讀最高法院之意，塗銷全部或不足特留分額繼承登記之裁判俱有，本文於參照法規、學說與實務意見後，試著理清繼承法則理論與物權法制間之相互關係，提出個人對於此議題之意見供參考。

The compulsory portions are commonly infringed by wills through assigning legacy, the entitled portions and the method of the inheritance. In such cases, the heirs entitled to compulsory portions may have the amount of the deficit deducted from the specially allocated properties mentioned above in terms of Article 1225 of the Civil Code. The Supreme Court, the High Court, and the district courts all have not developed coherent rulings on the disputes concerning cancellations of inheritance registration. In the cases where the heirs claim for compulsory portions when the inheritance registration has been carried out according to the wills, while some courts decided to cancel the entire registration of inheritance, others held that only part of the registration which violated the compulsory portions should be cancelled. By analyzing relevant regulations, academic discussions and court cases, this article aims to reconstruct the theory and principles of inheritance so as to provide my personal opinion about resolving such disputes.