台湾研究集刊
檯灣研究集刊
태만연구집간
Taiwan Research Quarterly
2012年
5期
56~63
,共null页
涉外继承 遗嘱 法律适用 海峡两岸
涉外繼承 遺囑 法律適用 海峽兩岸
섭외계승 유촉 법률괄용 해협량안
Foreign-related succession, will, application of law, Cross-Strait
海峡两岸新近制定或修订的国际私法立法中均有关于涉外继承法律适用的规定。两岸涉外继承法律适用立法分别就继承、遗嘱、无人继承财产的处理等问题作了规定。两岸立法不仅立法体例不同，在具体的条文设计上，除了在遗嘱形式要件与无人继承财产处理等个别方面相对较为接近外，在其他大部分问题的规定上均差异较大。通过对比两岸立法可以看出，由于借鉴了西方法制发达国家的法律理念，台湾地区的立法相对更为合理、完善，而大陆地区的立法不仅在立法体例的选择上不够妥当，在具体条文设计上，有些条文如第33条也有进一步完善的必要。
海峽兩岸新近製定或脩訂的國際私法立法中均有關于涉外繼承法律適用的規定。兩岸涉外繼承法律適用立法分彆就繼承、遺囑、無人繼承財產的處理等問題作瞭規定。兩岸立法不僅立法體例不同，在具體的條文設計上，除瞭在遺囑形式要件與無人繼承財產處理等箇彆方麵相對較為接近外，在其他大部分問題的規定上均差異較大。通過對比兩岸立法可以看齣，由于藉鑒瞭西方法製髮達國傢的法律理唸，檯灣地區的立法相對更為閤理、完善，而大陸地區的立法不僅在立法體例的選擇上不夠妥噹，在具體條文設計上，有些條文如第33條也有進一步完善的必要。
해협량안신근제정혹수정적국제사법입법중균유관우섭외계승법률괄용적규정。량안섭외계승법률괄용입법분별취계승、유촉、무인계승재산적처리등문제작료규정。량안입법불부입법체례불동，재구체적조문설계상，제료재유촉형식요건여무인계승재산처리등개별방면상대교위접근외，재기타대부분문제적규정상균차이교대。통과대비량안입법가이간출，유우차감료서방법제발체국가적법률이념，태만지구적입법상대경위합리、완선，이대륙지구적입법불부재입법체례적선택상불구타당，재구체조문설계상，유사조문여제33조야유진일보완선적필요。
The private international law legislation recently enacted or amended by the two sides of the Strait includes some provisions relating to foreign-related law of succession,which involve such issues as succession, wills, the disposition of a vacant estate and so on. As far as foreign-related succession is concerned, there exist the differences not only in the legislative struc- ture of both laws, but in most of the provisions as well. It can be clearly seen through comparison that Taiwan＇s legislation is much more reasonable because of their successfully drawing lessons from Germany and Japan, while the Mainland＇s legislation is not only unreasonable in the legislative structure but also some of its important articles such as article 33 also need further amendment.
