秦汉至唐宋时期遗嘱制度的演化

发布时间：2018-11-15 08:43

【摘要】：中国古代从遗令到遗嘱有一个发展演变过程,早期的遗令含多方面内容,是亡者于生前对死后各种事务的安排及意愿的表达,涵盖甚广,外力和国家律令并不干预。隋唐以来,随着门阀制度的衰弱,同居共财大家族向单个独立小家庭经济体的过渡,家财的继承越来越现实而重要,遗令渐变为家长专门分配遗产的手段,这类专门赋予经济内容的遗令即遗嘱,由唐代遗嘱法所界定。唐宋遗嘱及其样文的流行,反映出遗嘱在家产继承中的重要地位。遗嘱继承制是父权家长制在家产继承上的体现,遗嘱继承高于法定继承。宋代遗嘱,须官给公凭才合法,完全纳入国家管控。南宋实行遗嘱税,实是征收遗嘱继承遗产税,这种制度性的完善,使中国遗嘱继承制进入一个新的发展阶段。
[Abstract]:In ancient China, there was a process of development from the legacy to the will. The early order contained many aspects, and it was the expression of the arrangement and will of the deceased in his death, covering a wide range of aspects, and the external force and the state law did not interfere. Since the Sui and Tang dynasties, with the decline of the patriarchal system and the transition of the cohabitation family to a single independent small family economy, the inheritance of the family wealth has become more and more realistic and important. This kind of special economic content of the sequel that is will, defined by the Tang Dynasty will law. The popularity of wills and their sample texts in Tang and Song dynasties reflects the important position of wills in the inheritance of property. Testamentary succession is the embodiment of patriarchal inheritance, which is superior to legal inheritance. Song Dynasty wills, officials to the public only legal, fully into state control. The implementation of testamentary tax in the Southern Song Dynasty is in fact the collection of intestate inheritance tax, which makes the system of testamentary succession in China enter a new stage of development.
【作者单位】：武汉大学经济与管理学院;
【分类号】：D929;D923.5

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