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国民党溃逃台湾后,沿用了许多其在大陆时期制定的法律,民法为其中典型一例。台湾民法不但完全沿袭了民国民法典,且40余年来极少修正,更未突破原有框架。台湾民法分总则、债权、物权、亲属、继承五篇,除80年代初中期,总则、亲属、继承三篇各被修正过一次外,其余部份未有任何变动。因此,要了解1949年以来台湾民法的演进全貌,只须着重研究80年代前期(1982至1985年间),台湾当局对总则、亲属、继承三篇的修正情况。本文仅择《民法·继承篇》修正动因作一分析。
After the KMT fled Taiwan, it adopted many laws enacted during the Chinese mainland. Civil law is one of the typical examples. Not only did Taiwan's civil law completely follow the civil code of the Republic of China, it has seldom amended it in more than 40 years and even failed to break the original framework. Taiwan Civil Law sub-principle, claims, property rights, relatives, inheritance five, except for the early and mid-1980s, the general rule, relatives, three were inherited one each time, the rest did not change. Therefore, to understand the whole picture of the evolution of Taiwan's civil law since 1949, we only need to focus on the amendments made by the Taiwan authorities to the general rules, relatives and three successors in the early 1980s (1982-1985). This article only choose “civil law inheritance articles” to amend the motivation for an analysis.