「遺產」概念的定性與債權人保護——理論檢討與修法建議

Reconceptualizing Estate and Protecting Creditors: Theory and Reform Proposals

民法繼承編修法後，以有限責任為原則，在遺產處理程序中，遺產是繼承人之獨立財產，與其固有財產相區隔。不過，現行法不要求繼承人開具遺產清冊以確定遺產範圍，也未限制繼承人對遺產的處分權，使得遺產無法維持足夠之獨立性，恐對被繼承人之債權人保護不周。本文指出，遺產立即作為繼承人之獨立財產，無法適切解釋無人承認繼承與拋棄繼承。為解決遺產概念定性問題，本文探討五種可能性，其共通點是繼承人不會立刻成為遺產之所有人。五種之中，承認繼承制最可能維持現有的遺產處理程序，但會造成遺產所有權歸屬之空窗期，或必須採用繼承人溯及既往取得所有權之特設理論。由於變動遺產概念定性恐陳義過高，距離現實過遠，故在現行的「概括繼承有限責任」制度下，本文再提出微調建議：第一軌是以現行制度為基礎，僅強化債權人通知，以及在半年內限制遺產處分權；第二軌是選擇性的無限責任；第三軌是嚴謹遺產清算程序，在被繼承人可能有複雜債務關係時，繼承人亦得選用之，以獲得安定的效果。 The ownership of estates appears to be a simple question, answers clearly stipulated in Article 1148 of the Taiwan Civil Code. In fact, this is a complicated question. During the estate-handling procedure (a simplified procedure of the American probate procedure) and after its closure, are estates part of the heir's main patrimony or a separate patrimony? According to some provisions in the Book of Inheritance, estates are the heir's separate patrimony during the estate handling procedure. Nonetheless, pursuant to other provisions in the same Code, the aforementioned interpretation does not fit. After the procedure is closed, it is unclear whether the remaining estate is a separate estate of the heir, as courts have rendered different rulings and nowadays divert the issue to the enforcement procedure. Taking references from American and Japanese laws, we propose concrete reform proposals. During the estate handling procedure, the state would be the heir apparent. But the state of course cannot confiscate the estates. Rather, in a new strengthened estate handling procedure that is closer to the American probate procedure, the government should ask a court to designate an estate manager to re-pay the debt and identify the heir who would receive the remaining estate from the state. After a certain time has elapsed since the closure of the procedure, creditors of the estate can no longer ask the heir to repay the debt. At the minimum, inheritance-related regimes (such as death registration, estate taxes, succession, registration of land, etc.) need to be adjusted as well, to induce the heir to enter the estate handling procedure.