被继承人

遗产税是以被继承人死亡时所遗留的财产为对象所征收的一种税。

Inheritance tax is levied on the basis of property left when the decedent was dead .

（一）故意杀害被继承人的；

Intentional killing of the decedent ;

第二条继承从被继承人死亡时开始。

Article 2 Succession begins at the death of a citizen .

第十一条被继承人的子女先于被继承人死亡的，由被继承人的子女的晚辈直系血亲代位继承。

Article 11 Where a decedent survived his child , the direct lineal descendants of the predeceased child inherit in subrogation .

第二十六条夫妻在婚姻关系存续期间所得的共同所有的财产，除有约定的以外，如果分割遗产，应当先将共同所有的财产的一半分出为配偶所有，其余的为被继承人的遗产。

Article 26 If a decedent 's estate is partitioned , half of the joint as his or her own property ; the remainder shall constitute the decedent 's estate .

对被继承人尽了主要扶养义务或者与被继承人共同生活的继承人，分配遗产时，可以多分。

At the time of distributing the estate , successors who have made the predominant contributions in maintaining the decedent or have lived with the decedent may be given a larger share .

第三十六条中国公民继承在中华人民共和国境外的遗产或者继承在中华人民共和国境内的外国人的遗产，动产适用被继承人住所地法律，不动产适用不动产所在地法律。

Article 36 For inheritance by a Chinese citizen of an estate outside the People 's Republic of China or of an estate of a foreigner within the People 's Republic of China , the law of the place of domicile of the decedent shall apply in the case of movable property ;

继承从被继承人死亡时开始。

Succession begins at the death of a citizen .

遗嘱自由是被继承人得以遗嘱这种方式处分自己身后财产的自由。

Freedom of testament is that people can freely deal with his individual property by testament after he dies .

但是此种取得，仅仅是观念上的取得，而在实际上，继承人未必对被继承人的所有的遗产为实际上之占有、支配。

But such ownership is merely a de jure ownership ; the successor does not possess every estate in fact .

继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负偿还责任。

The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law .

受到传统的继承习惯影响，血亲继承人受到人们的普遍重视，而与被继承人有密切关系的配偶继承人在重视程度上要弱一些。

Influenced by traditional inheritance customs , consanguineous heirs are greatly focused on , while spouse heirs who have close relationship with deceased are comparatively ignored .

特留份是法定继承人所享有的固有的权利，以保障继承人能够得到被继承人遗产的一定份额。

Legitimate portion is the inherent rights enjoyed by the legal heir , a successor who to ensure production can be a share of the estate .

第二十三条继承开始后，知道被继承人死亡的继承人应当及时通知其他继承人和遗嘱执行人。

Article 23 After the opening of succession , a successor who has knowledge of the death should promptly notify the other successors and the testamentary executor .

遗产税是对被继承人死亡时所遗留的财产课征的一种税，遗产税制度隶属与税法中的财产税制度。

Inheritance tax is a kind of the tax to earn from who have left property when he dead , the inheritance tax is belong to the tax system of property .

本文试图立足于法定继承应该尽可能充分表达被继承人的意愿，从而在意思自治的基点上讨论法定继承制度的相关问题。

On the basis of the principle of will autonomy , the author tries to discuss some issues of Statutory Succession and thinks that decedent 's will must be fully respected .

这两起案例均是因被继承人立遗嘱将自己的生前财产赠与法定继承人以外的人，也就是遗嘱自由引发的，不同点在于法院判决结果的差异。

Two cases were the testator by his successor before property other than the statutory successors is donatives person is also triggered will free the court judgment , big difference is that difference .

继承权源于家庭伦理，遗产赠与是继承制度的一个有机组成部分，遗产赠与也不得违背家庭伦理，法律不应允许被继承人用遗嘱方式剥夺无过错继承人的继承权。

Legacy gift is a part of inheritance system , so , it shall not be contrary to family ethics . It should not be allowed to use wills to deprive the right of inheritance of innocent heirs .

无死亡。同时，法定继承人范围及被继承人配偶的继承顺位的确定也受到了影响。

No death in the group . In addition , the determination of the scope of heirs apparent and the order of the deceased 's spouse in the list of heirs at law also came under Soviet influence .

在这两种继承方式中，法定继承仍然是占绝对优势的继承方式，而遗嘱继承更便于被继承人按照自己的意志处分遗产。

Among the two methods of inheritance , inheritance by operation of law is still the dominant one , while succession by testament is favorable for the testate to dispose of his estate in accordance with his own will .

中国古代遗嘱继承制度的特点表现在两方面，一是能采取遗嘱继承方式的被继承人有严格的身份地位限制，即只能是父祖尊长；

Testamentary succession in ancient China had two features : one was that a strict limitation was imposed on the personal status of the deceased who could adopt this method , that is , they could only be grandfather or father .

第三十三条继承遗产应当清偿被继承人依法应当缴纳的税款和债务，缴纳税款和清偿债务以他的遗产实际价值为限。超过遗产实际价值部分，继承人自愿偿还的不在此限。

Article 33 The successor to an estate shall pay all taxes and debts payable by the decedent according to law , up to the actual value of such estate , unless the successor pays voluntarily in excess of the limit .

特留份制度使得被继承人将部分遗产必须留在家庭内部，进而较好的保护了近亲属的利益，符合社会的传统伦理道德和公平正义的法律价值。

In order to protecting the interests of close relatives better , the system of forced share requires that ancestor must leave the part of heritage in the family . It is consistent with the community 's traditional ethics and legal value of justice .

改革开放以来，个人财富不断增加，随之而来的遗产继承纠纷问题也越来越突出，遗产的被继承人应如何防范风险，保证财富的稳定安全呢？遗嘱信托将会是一个非常明智的选择。

Since the reform and opening up and increasing in personal wealth , inheritance dispute has become increasingly prominent . The decedent should be how to prevent risks , ensure the wealth of stable and secure . The testamentary trust will be a very wise choice .

在遗产债务清偿中，应优先支付继承费用，其次为酌分遗产之债、被继承人的债务、遗赠之债、税收之债；最后有剩余的，才由继承人分享。

In the discharge of legacy debt , the inheriting costs must first be paid , then discretionary debt , debts left by the inherited person , bequeathal debt , and taxation debt , and finally , the rest after these payments can be shared by the inheritors .

继承人中无人知道被继承人死亡或者知道被继承人死亡而不能通知的，由被继承人生前所在单位或者住所地的居民委员会、村民委员会负责通知。

If one of the successors knows about the death or if there is no way to make the notification , the organization to which the decedent belonged before his death or the residents ' committee or villagers ' committee at his place of residence shall make the notification .

内阁变动可以更好的理解为被称作选择继承人这种不透明的大选程序的一部分。

The cabinet shuffle is better seen as part of the opaque selection process known as operation successor .

但是继承人未必现实地对每一项遗产享有支配权，实际上遗产常常被他人以继承人的名义所占有。

But the successor does not necessarily really enjoy the right to disposal of every estate ; actually the estates are often possessed in the name of successor .

三星集团（SamsungGroup）前会长之子、长期被视为既定继承人的李在镕（LeeJae-yong），昨日从阴影中走出，在这家按销售额计算为全球第二大的科技公司出任要职。

Lee Jae-yong , the son of Samsung Group 's disgraced former chairman and long seen as his heir apparent , emerged from the shadows yesterday to take a heavyweight job at the second-biggest technology company by sales .

金正日的父亲金日成（Kimil-sung）于1994年逝世，而在金日成逝世的10多年前，金正日就已经被列为法定继承人。金正日据信在去年患了中风。

Kim Jong-il , who it is thought suffered a stroke last year , was styled as heir apparent for more than a decade before his father , Kim Il-sung , died in 1994 .