性別平等觀點檢視我國民法繼承編修正草案

Examination of the Amended Draft of Succession in Taiwan’s Civil Code from the Perspective of Gender Equality

民法繼承編修正草案於民國105年出爐，惟無論立法院司法及法制委員會的委員，或相關公聽會上的學者專家，均指出該草案之部分條文修正方向，可能強化臺灣社會中重男輕女之現象，是否修法，應有性別影響評估為依據。本文即從法實證之方式，分析當今臺灣社會繼承之性別差異，評估草案對性別平等之影響與衝擊，以檢視修法是否有其必要性，並給予立法上之拙見。
該草案中可能強化重男輕女現象者，應屬第1173條生前特種贈與改採不歸扣主義，以及，第1223條降低法定繼承人的特留分比例。本文發現，國人仍受「家產不落外姓」、「財產傳子不傳女」的傳統觀念所影響，而有以生前分產予兒子，或立遺囑等方式，排除女兒繼承權的情形。前者之性質乃生前處分，應尊重被繼承人處分其財產之自由，故本文基本上贊成草案之修法方向。惟，若依草案再降低特留分比例，則女兒能繼承到的財產將更少，不足以保障女兒的繼承權，加深臺灣社會重男輕女的現象，使女性永遠處於經濟上的弱勢。因此，本文認為應適度限制被繼承人以遺囑處分其財產之權限，而認為此部分目前尚不宜修正。

The amended draft of succession in Taiwan’s Civil Code was released in 2016, yet members of the Judicial and Legislative Affairs Committee of the Legislative Yuan as well as scholars and experts at public hearings pointed out that some amended items in the draft might strengthen the preference for sons over daughters in Taiwan society, and whether to amend the code should be based on a gender impact assessment. From the perspective of legal positivism, this paper analyzes the gender difference of succession in Taiwan society and assesses the influences and impacts of the draft on gender equality, so as to determine whether it is necessary to amend the code and give some opinions on the legislation.
The articles that may strengthen the preference for sons over daughters in Taiwan society in the draft are: Article 1173 change of special lifetime gifts to non-deduction and Article 1223 reduction of legal heirs’proportion of forced heirship. According to the paper, people are still influenced by the traditional concepts of“family property should not be passed to people not of the same surname”and“property should be passed to sons not daughters. Therefore, in some cases, by passing property to sons during one’s life-time or by making wills, daughters are excluded from succession. The nature of the former is disposition during a person’s life-time, and the decedents’freedom to dispose their property shall be respected. Thus, this paper basically agrees with the legislative direction of the draft. However, if the proportion of forced heirship is further reduced according to the draft, then daughters will inherit less property and their rights of succession cannot be guaranteed, deepening the preference for sons over daughters in Taiwan society and leaving women in a permanent economic disadvantage. Hence, this paper argues that the decedents’rights to dispose their property by wills shall be appropriately restricted, and it is not appropriate to amend this part at present.