我國遺囑制度之檢討

A Review on the Testament System in Taiwan

按數據顯示，國人逐漸願意立遺囑而為遺產之分配及身後事之安排，惟立遺囑者仍占少數。本文設想遺囑人之需求，並參以學說實務之見解，發現我國遺囑制度之缺失包括：限制受監護或輔助宣告之人為遺囑、自書遺囑之要件過嚴、有條件地受理公證遺囑之請求。再者，我國並無統一的遺囑保管制度，加上遺囑執行人之責務未必明確，因此，縱使遺囑有效，亦恐未能切實被執行。是以，為確保被繼承人之遺願得以實現，有通盤檢討我國遺囑制度之必要。

Research indicates that Taiwanese people are increasingly willing to make a will as the basis for distributing an estate and arranging related matters after death. However, those who make wills are still in the minority. This study considered the needs of the testator and referred to theoretical and practical insight. We found that the deficiencies in Taiwan’s testament system include that the making of a will by the person under guardianship or by the person who needs assistance during the declaration is restricted. Further, the requirements of holographed testaments are too strict, the request for notarial testaments is accepted conditionally. Additionally, Taiwan does not have a unified system of testament custody. As such, the responsibilities of the executor are unclear. Therefore, even if a testament is valid, it may not be effectively executed. Based on this, conducting a comprehensive review of Taiwan’s testament system is necessary to ensure that the will of the deceased is fulfilled.