| 關 鍵 詞： |
死因贈與；遺囑要式性；遺贈；生前贈與；家產 |
| 中文摘要： |
死因贈與在臺灣的民法中並無明文規定，雖學說普遍肯定其存在，但主要關注死因贈與和生前贈與或遺贈之差異。在各個具體的遺產或繼承事件中，死因贈與何時為人所用，其相關紛爭有何特色，則是目前為止的法學研究未探討者。有鑑於此，本文蒐集了最高法院死因贈與相關的 19 則裁判，發現死因贈與可分為家產分析型以及類似遺贈型，釐清了死因贈與在臺灣社會的實態，其次整理法院見解，最後建議死因贈與的類型化有其必要，死因贈與意義與功能非僅限於一種，法院應隨個案事實調整其解釋方向，亦即家產分析型應強化其拘束力，而類似遺贈型則與遺贈同解即可。
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| 英文關鍵詞： |
Gift Causa Mortis；Formality of Wills；Devise；Inter Vivos Gift；Family Property |
| 英文摘要： |
Although there is no provision on gift causa mortis in the Taiwanese Civil Code,we not only find its existence in numerous precedents, but also recognize the concept pervasively in legal treatieses. Scholars’ main discussion concentrates on the difference among gift causa mortis, inter vivos gift and legacy. Furthermore, since gift causa mortis lacks clear rules in the statutes, to what extend the rules on inter vivos gift and legacy could be analogized to gift causa mortis, and what its legal effect should be, has only been a theoretical debate. On the other hand, the characteristic and function of gift causa mortis, that is, in which kind of circumstances people would tend to choose gift causa mortis, and how gift causa mortis functions compared with other devise mechanisms prescribed in the law of will, is not completely studied yet. This research analyzes nineteen Supreme Court cases related to gift causa mortis in order to observe the process of localization in Taiwan. It concludes that gifts causa mortis in Taiwan appear in two different senarios: one is division of family property, and the other is a substitute for devise while the will is void for lack of formalities. The division of family property may include property owned by the father, mother and sons. The concept is similar to partition of the concurrent estate rather than purely gratuitous transfer. Nevertheless, the court in Taiwan usually take a single transfer as a gift. The author suggests that it is necessary to consider the characteristics of partition and emphasize the effect of breach. On the other hand, regarding the typical gift causa mortis, in order not to conflict with the rules of formality of wills, it should be recognized exceptionally and the effect should be as same as devise or legacy.
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| 目 次： |
壹、前言
貳、死因贈與相關裁判蒐集與分析
參、死因贈與之類型化及解釋論之提出
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