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| 文章编号：1672-3104(2012)04-0124-05 |
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论代位继承与归扣 |
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刘耀东，张平华 |
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（大连海洋大学经济管理学院，辽宁大连，116023） |
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| 摘 要： 被代位人生前从被继承人处受有特种赠与的，其死亡后应由代位继承人负归扣之义务。代位继承人从被继承人处受有特种赠与时，应区分其接受赠与之时期，即：若代位继承人于被代位人死亡前受有被继承人之特种赠与，则其无须负归扣之义务；若代位继承人于被代位人死亡后继承开始前受有被继承人之特种赠与，则其应负归扣之义务。 |
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| 关键词： 代位继承；归扣；特种赠与 |
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On representation and deduction |
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LIU Yaodong, ZHANG Ping |
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（College of Economic and Management, Dalian Ocean University, Dalian 116023, China） |
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| Abstract: Representative heir should undertake the obligation of deduction, when the subrogated successor receives the special gift from ancestor during his lifetime. When the descendant who inherit in subrogation receives special gift from decedent, it is necessary to distinguish to accept donative period, that is, representative heir does not undertake the obligation of deduction, if he/she receives the special gift from ancestor before subrogated successor passes away. Conversely, if representative heir receives the special gift from ancestor after subrogated successor passes away, he/she should undertake the obligation of deduction. |
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Key words: representation; deduction; special gift |
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