論現行法下「後繼遺贈」之可能性：以物權法與繼承法秩序為中心

Regarding the Recognition of ''Successive Bequests'' Under the Civil Code: Focusing on their Acceptability in Property Law and Succession Law

「後繼遺贈」係被繼承人於遺囑中設定第一受遺贈人及第二受遺贈人，於繼承開始時先將財產遺贈予第一受遺贈人，嗣第一受遺贈人死亡時，再將同一財產遺贈予第二受遺贈人之遺贈。本文舉出近年法院判決為例，說明民事法院與行政法院對後繼遺贈之效力見解有所不同，莫衷一是，故應更深入、積極探討學理上是否承認後繼遺贈以及其效力。此種處分與現行法體系可能發生的矛盾包括：法律關係不明確而有礙交易安全，違反所有權之永久性，以及干涉第一受遺贈人遺產之法定繼承，有違繼承法秩序。日本針對是否應承認後繼遺贈，有深入探討，從原初的否定論轉變為近年的肯定論，故本文參考日本學說及實務見解，探討後繼遺贈於我國之可行法律架構，以及其是否見容於我國現行法秩序。本文考察後認為，透過解釋論與預告登記，可克服法律關係不明確與上述繼承法秩序干預的問題；後繼遺贈係對遺贈之法律行為附加條件或期限，並非對所有權本身附加條件或期限，因此未違反所有權之永久性。另一方面，人民利用後繼遺贈之意願亦深受其課稅關係影響，本文爰就其課稅試加分析，並認為遺贈財產雖因後繼遺贈而有多次移轉，但國家就之僅能課徵一次遺產稅。綜上，在我國，後繼遺贈得以附條件遺贈或附期限遺贈為其架構，且此一類型之遺贈亦未違反我國法秩序，因此實務上宜明確肯認其效力，且課稅上亦應留意不得就遺贈財產重複課稅，以利高齡者使用該制度因應社會變遷帶來之挑戰。

A ''successive bequest'' refers to a situation where the testator designates a first beneficiary and a second beneficiary in the will. The property is initially bequeathed to the first beneficiary at the commencement of the inheritance, and upon the death of the first beneficiary, the same property is then bequeathed to the second beneficiary. This research cites recent court decisions to illustrate the differing perspectives on the validity of ''successive bequests'' between civil and administrative courts, which remain inconclusive. Therefore, it is necessary to engage in a deeper and more proactive exploration of the theoretical recognition of ''successive bequests''. Potential conflicts between such testamentary dispositions and the Civil Code include ambiguous legal relationships that impede safety of transactions, violations of the permanence of ownership, and interference with the statutory inheritance of the first beneficiary’s property, thus contravening the order of succession law. In Japan, extensive discussions have taken place regarding the recognition of ''successive bequests,'' with scholarly consensus shifting from initial denial to recent acceptance. Drawing on scholarly and practical perspectives from Japan, this research examines the possible legal framework for ''successive bequests'' in Taiwan and whether such bequests violate the legal order. Upon examination, this research concludes that through interpretation theory and registration of caution, the issues of ambiguous legal relationships and interference with the statutory inheritance can be addressed. ''Successive bequests'' involve adding conditions or time limits to the act of bequest rather than to the ownership itself, thereby not violating the permanence of ownership. In summary, ''Successive bequests'' can be structured as conditional or time-bound bequests and do not violate the legal order in Taiwan. Therefore, it is advisable for the court to clearly recognize their validity, enabling elderly individuals to use this type of bequest to address the challenges brought about by social transformation.