關於應繼分特留分意?的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E6%87%89%E7%B9%BC%E5%88%86%E7%89%B9%E7%95%99%E5%88%86%E6%84%8F%E6%80%9D/feed/" rel="self" type="application/rss+xml" /> <link></link> <description></description> <lastBuildDate>Thu, 16 Jan 2025 02:29:36 +0000</lastBuildDate> <language>zh-TW</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>//wordpress.org/?v=6.7.2</generator> <image> <url>//danaherbertts.shop/wp-content/uploads/2021/01/icon-150x150.png</url> <title>關於應繼分特留分意?的大小事，大揚代書幫你一網打?/title> <link></link> <width>32</width> <height>32</height> </image> <item> <title>應繼分、特留分是什麼？3分鐘了解遺產分配重點?/title> <link>//danaherbertts.shop/entitled-and-compulsory-portion/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Thu, 30 Mar 2023 07:33:06 +0000</pubDate> <category><![CDATA[法律知識]]></category> <category><![CDATA[應繼分比例]]></category> <category><![CDATA[應繼分特留分]]></category> <category><![CDATA[應繼分特留分差別]]></category> <category><![CDATA[應繼分特留分意思]]></category> <category><![CDATA[應繼分特留分表格]]></category> <category><![CDATA[應繼分特留分計算]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=35711</guid> <description><![CDATA[<p>應繼分、特留分是什麼？3分鐘了解遺產分配重點?你是否看過父母過世時，先立遺囑說明不會將遺產分給已結婚的女兒?[…]</p> <p>這篇文章 <a href="//danaherbertts.shop/entitled-and-compulsory-portion/">應繼分、特留分是什麼？3分鐘了解遺產分配重點?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></description> <content:encoded><![CDATA[ <div data-elementor-type="wp-post" data-elementor-id="35711" class="elementor elementor-35711" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-3eebb04d elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="3eebb04d" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-66e46afa" data-id="66e46afa" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-513229ba elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="513229ba" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-587a100a" data-id="587a100a" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-3b27f095 elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="3b27f095" data-element_type="widget" data-widget_type="breadcrumbs.default"> <div class="elementor-widget-container"> <p id="breadcrumbs"><span><span><a href="//danaherbertts.shop/">首頁</a></span> » <span class="breadcrumb_last" aria-current="page">應繼分特留分意?/span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-254e02fc elementor-widget elementor-widget-heading" data-id="254e02fc" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">應繼分、特留分是什麼？3分鐘了解遺產分配重點?/h1> </div> </div> <div class="elementor-element elementor-element-33e0dabc elementor-widget elementor-widget-image" data-id="33e0dabc" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="570" src="//danaherbertts.shop/wp-content/uploads/2023/03/entitled-and-compulsory-portion.webp" class="attachment-large size-large wp-image-57340" alt="應繼分、特留分是什麼？3分鐘了解遺產分配重點?- 大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2023/03/entitled-and-compulsory-portion.webp 1024w, //danaherbertts.shop/wp-content/uploads/2023/03/entitled-and-compulsory-portion-300x214.webp 300w, //danaherbertts.shop/wp-content/uploads/2023/03/entitled-and-compulsory-portion-768x548.webp 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-f8ffcbb elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="f8ffcbb" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> <div class="elementor-element elementor-element-8463cd6 elementor-widget elementor-widget-text-editor" data-id="8463cd6" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><em>你是否看過父母過世時，先立遺囑說明不會將遺產分給已結婚的女兒，導致大家撕破臉對簿公堂的新聞呢？其實這會違反特留分的規定喔！遺產分配提及的應繼分、特留分意思為何？以下是兩者的介紹，帶你來看應繼分、特留分計算方法及注意事項！</em></p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-15b92483 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="15b92483" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5fdda94c" data-id="5fdda94c" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-4dfdf739 elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="4dfdf739" data-element_type="widget" data-settings="{"headings_by_tags":["h2","h3","h4"],"exclude_headings_by_selector":[],"marker_view":"numbers","hierarchical_view":"yes","min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header" aria-controls="elementor-toc__body"> <h2 class="elementor-toc__header-title"> 內容目錄 </h2> </div> <div class="elementor-toc__body" aria-expanded="true"> <div class="elementor-toc__spinner-container"> <i class="elementor-toc__spinner eicon-animation-spin eicon-loading" aria-hidden="true"></i> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4794d9ce" data-id="4794d9ce" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-644de1cb elementor-widget elementor-widget-heading" data-id="644de1cb" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">應繼分、特留分差別?/h2> </div> </div> <div class="elementor-element elementor-element-10c3d8cc elementor-widget elementor-widget-heading" data-id="10c3d8cc" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">應繼?/h3> </div> </div> <div class="elementor-element elementor-element-2dc6f4e6 elementor-widget elementor-widget-text-editor" data-id="2dc6f4e6" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 為每位繼承人應該繼承的比例分?span class="f-point">在被繼承人無交代遺產如何分配的狀況下，或遺囑無寫到的財產，且全體繼承人無法達成遺產分割協議時，繼承人們即按照應繼分比例分配遺甀?/span> </div> </div> <div class="elementor-element elementor-element-386b61cf elementor-widget elementor-widget-heading" data-id="386b61cf" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">特留?/h3> </div> </div> <div class="elementor-element elementor-element-61cccc59 elementor-widget elementor-widget-text-editor" data-id="61cccc59" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>被繼承人有寫<a href="//danaherbertts.shop/will/">遺囑</a>交代遺產如何分配的狀況下，法律避免各繼承人因被繼承人偏心而分配不公的狀況，特別幫每位繼承人留一定的比例分?/p> </div> </div> <div class="elementor-element elementor-element-5b210684 example elementor-widget elementor-widget-text-editor" data-id="5b210684" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <span style="color: #8c6c5b;"><strong>※小提醒：只要前一順位繼承人仍在世並有繼承權，後順位的繼承人就無法繼承，除非前一順位繼承人全部也過世或完成拋棄繼承程序，後順位者才有繼承的可能?/strong></span> </div> </div> <div class="elementor-element elementor-element-399e3a05 elementor-widget elementor-widget-text-editor" data-id="399e3a05" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <b>?延伸閱讀 ?a href="//danaherbertts.shop/order-of-inheritance/" target="_blank" rel="noopener">遺產繼承順位怎麼排？符合法規才有繼承權！</a></b> </div> </div> <div class="elementor-element elementor-element-df84c89 elementor-widget elementor-widget-image" data-id="df84c89" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img decoding="async" width="800" height="679" src="//danaherbertts.shop/wp-content/uploads/2023/03/entitled_and_compulsory_portion.png" class="attachment-large size-large wp-image-35714" alt="應繼分、特留分差別？－大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2023/03/entitled_and_compulsory_portion.png 1001w, //danaherbertts.shop/wp-content/uploads/2023/03/entitled_and_compulsory_portion-300x255.png 300w, //danaherbertts.shop/wp-content/uploads/2023/03/entitled_and_compulsory_portion-768x652.png 768w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-85fb85c elementor-widget elementor-widget-heading" data-id="85fb85c" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">應繼分、特留分計算舉例</h2> </div> </div> <div class="elementor-element elementor-element-1c97f3d5 elementor-widget elementor-widget-text-editor" data-id="1c97f3d5" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>計算前先看以下的應繼分、特留分表格?/p> </div> </div> <div class="elementor-element elementor-element-9847343 elementor-widget elementor-widget-html" data-id="9847343" data-element_type="widget" data-widget_type="html.default"> <div class="elementor-widget-container"> <table> <tbody> <tr> <th width="20%" style=" background-color: #f7f2eb; vertical-align: middle; text-align: center">繼承?/th> <th width="40%" style=" background-color: #f7f2eb; vertical-align: middle; text-align: center">應繼?/th> <th width="40%" style=" background-color: #f7f2eb; vertical-align: middle; text-align: center">特留?/th> </tr> <tr> <th style="vertical-align: middle; text-align: center">配偶</th> <td style="vertical-align: middle; text-align:center">會因與誰分而比例不?/td> <td style="vertical-align: middle; text-align: center">應繼分之1/2</td> </tr> <tr> <th style="vertical-align: middle; text-align: center">直系血?/th> <td style="vertical-align: middle; text-align:center">子女與配偶平?/td> <td style="vertical-align: middle; text-align:center">應繼分之1/2</td> </tr> <tr> <th style="vertical-align: middle; text-align: center">父母</th> <td style="vertical-align: middle; text-align:center">配偶1/2，剩下父母均?/td> <td style="vertical-align: middle; text-align:center">應繼分之1/2</td> </tr> <tr> <th style="vertical-align: middle; text-align: center">兄弟姊妹</th> <td style="vertical-align: middle; text-align:center">配偶1/2，剩下兄弟姊妹均?/td> <td style="vertical-align: middle; text-align:center">應繼分之1/3</td> </tr> <tr> <th style="vertical-align: middle; text-align: center">祖父?/th> <td style="vertical-align: middle; text-align:center">配偶2/3、剩下祖父母均分</td> <td style="vertical-align: middle; text-align:center">應繼分之1/3</td> </tr> </tbody> </table> </div> </div> <div class="elementor-element elementor-element-4133a14e elementor-widget elementor-widget-text-editor" data-id="4133a14e" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>假設甲遺產為2400萬，有配偶乙及兩位子女丙、丁?/p><ul><li>應繼分：2400萬?=800萬（配偶與子女平分）</li><li>特留分：若甲特別疼愛配偶乙，因此立遺囑說遺產要全部留給配偶乙，此時因遺囑違反了特留分規定，其他兩位繼承人可以主張扣減，要求至少獲得特留分價值之遺產400萬元（應繼分?/2）?/li></ul> </div> </div> <div class="elementor-element elementor-element-41b23fa4 elementor-widget elementor-widget-heading" data-id="41b23fa4" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">應繼分、特留分其他補充</h2> </div> </div> <div class="elementor-element elementor-element-d81b33d elementor-widget elementor-widget-heading" data-id="d81b33d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">應繼分代位繼?/h3> </div> </div> <div class="elementor-element elementor-element-689544c elementor-widget elementor-widget-text-editor" data-id="689544c" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><em><strong><a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1140">民法§1140</a>?br /></strong>第一千一百三十八條所定第一順序之繼承人，有於繼承開始前死亡或喪失繼承權者，由其直系血親卑親屬代位繼承其應繼分?/em></p> </div> </div> <div class="elementor-element elementor-element-0043afb elementor-widget elementor-widget-text-editor" data-id="0043afb" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><strong>舉例來說?/strong>若父母輩先過世，之後祖父母輩過世後，由直系血親卑親屬的孫輩代位繼承其父母的應繼分。另外，以下兩種情形也符合代位繼承：</p><ul><li>父母輩與祖父母輩同時死亡，由孫輩代位繼承其父母之應繼?/li><li>父母輩因<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1145">民法§1145</a>所列事由喪失繼承權，也沒得到祖父母輩的原諒，由孫輩代位繼承其父母之應繼?/li></ul> </div> </div> <div class="elementor-element elementor-element-b9266be example elementor-widget elementor-widget-text-editor" data-id="b9266be" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <span style="color: #8c6c5b;"><strong>※小提醒：但若父母輩拋棄繼承權，就不會有代位繼承的情形喔?/strong></span> </div> </div> <div class="elementor-element elementor-element-5fe4f3d elementor-widget elementor-widget-heading" data-id="5fe4f3d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">規避特留?/h3> </div> </div> <div class="elementor-element elementor-element-c20e0f1 elementor-widget elementor-widget-text-editor" data-id="c20e0f1" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>如被繼承人認為其繼承人無資格繼承遺產，有以下2種規避方?/p><ul><li>降低遺產總額?span class="f-point">可透過生前贈與、財產信託等方式降低可分配遺產金?/span>?進而降低特留分</li><li>喪失繼承權：若繼承人?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1145">民法§1145</a>事由，被繼承人可於遺囑裡寫明原因，讓法院判斷</li></ul> </div> </div> <div class="elementor-element elementor-element-a0e55ca elementor-widget elementor-widget-heading" data-id="a0e55ca" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">侵害特留?/h3> </div> </div> <div class="elementor-element elementor-element-1819c92 elementor-widget elementor-widget-text-editor" data-id="1819c92" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p><a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1225"><strong><em>民法§1225</em></strong></a><strong><em>?br /></em></strong><em>應得特留分之人，如因被繼承人所為之遺贈，致其應得之數不足者，得按其不足之數由遺贈財產扣減之。受遺贈人有數人時，應按其所得遺贈價額比例扣減?/em></p> </div> </div> <div class="elementor-element elementor-element-0c6f99d elementor-widget elementor-widget-text-editor" data-id="0c6f99d" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 如果繼承人因為被繼承人以遺囑，將遺產遺贈給他人，因而特留分遭侵害時，可向受遺贈人起訴，行使扣減權?span class="f-point">扣減權的請求權時效可類推適用<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1146">民法§1146</a>?項規?/span>，即扣減權人知道特留分被侵害?年內提出，若扣減權人不知道，計算方式則是繼承權生效的10年內? </div> </div> <div class="elementor-element elementor-element-aecef55 elementor-widget elementor-widget-heading" data-id="aecef55" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">結語</h2> </div> </div> <div class="elementor-element elementor-element-1788aa71 elementor-widget elementor-widget-text-editor" data-id="1788aa71" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>以上就是應繼分、特留分的介紹，事先了解關於遺產的分配細節才能做好預防，盡量避免家庭走上訴訟一步，也歡迎和<strong>大揚代書</strong>繼續關心生活中必備的法律小知識！</p> </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-1c24c658 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="1c24c658" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4acacb80" data-id="4acacb80" data-element_type="column"> <div 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