本文選題：遺囑信托 + 信托財產(chǎn)�。� 參考：《南京大學》2013年碩士論文

【摘要】：遺囑信托,簡而言之即以遺囑的方式設立的信托,是遺囑人依據(jù)自己的意思,于遺囑中表明,將自己的全部財產(chǎn)或部分財產(chǎn),在其死后,移轉至受托人名下,受托人須依依照信托的本旨,為遺囑中確定的受益人或者遺囑指定的特定目的,依照遺囑指定的方式(如有)管理、處分該財產(chǎn)的一種信托。我國《信托法》第八條明確規(guī)定信托得以遺囑的方式設立,然而其在理論似仍有不清之虞,實務上亦尚未被運用,因此有必要對遺囑信托的相關問題進行討論、研究。本文擬通過比較法的研究方法進行相關分析,并為我國之借鑒。 本文共分為四部分： 第一部分為遺囑信托的法理梳理。該部分主要考察了信托的沿革,通過對信托的沿革的考察以及對各立法例和有關學者對信托概念的論述的分析,界定了遺囑信托的概念。 第二部分為遺囑信托法律關系的基本構造。該部分包含遺囑信托的關系人、遺囑信托關系人的權利義務和遺囑信托監(jiān)察人。在委托人死亡的情況下,遺囑信托更加關注受托人的義務以維護信托中的信任關系并保障受益人的利益,所以不論是域外法例還是我國法均對受托人的義務極為重視,均規(guī)定受托人負有注意義務,忠實義務等；此外,遺囑信托中因存在受益人不特定、尚未存在或其它為保護受益人的利益的情形,遺囑信托中也有必要設立信托監(jiān)察人以保護這些利益。 第三部分為遺囑信托的成立、生效、變更和終止。該部分重點論述了遺囑信托的生效時點,遺囑信托的變更和終止的情形及其后果。既受信托法調(diào)整又有繼承法關于遺囑的規(guī)定的調(diào)整是遺囑信托在法律調(diào)整上有別于其他類型信托的特點。因此遺囑信托在設立時不僅要遵循信托法的相關規(guī)定,如果遺囑法中對遺囑形式有特殊要求的還應當遵從遺囑法的規(guī)定；遺囑信托之生效及生效時點也區(qū)別于其他類型的信托。當出現(xiàn)信托文件(即遺囑)或法律規(guī)定的情況時,遺囑信托就會發(fā)生相應的變更甚至終止,而且在遺囑信托中,不僅受托人可以變更,在適用“類似原則”或特定情況下,信托條款和目的也是可以發(fā)生變更的,但在這些情形下的信托目的的變更應當適當加強法院的作用。而當遺囑信托終止后,將會發(fā)生一個重要的后果,即信托財產(chǎn)的歸屬問題,而不同立法例對信托的不同認識和對該問題的思考角度不同導致在這一問題上不同的立法例有給出了不同的解決方案。當遺囑不恰當?shù)奶幏至酥T如繼承法規(guī)定的特留份或其他條款時,遺囑信托的效力如何,如果信托法對此未作規(guī)定,此時是直接適用繼承法的規(guī)定還是通過解釋論援引“法源國家”的相應規(guī)定。這些均值的探討。 第四部分為我國信托法的規(guī)定及檢討。我國《信托法》對遺囑信托的全貌做出了勾勒,但這些規(guī)定是原則性的,而且存在著諸多問題：關于信托財產(chǎn)所有權的規(guī)定上在遺囑信托中有著天然的缺陷,根據(jù)信托法的規(guī)定,遺囑信托中信托財產(chǎn)的所有權將歸屬于死者身上；在遺囑信托的生效時點上也規(guī)定的極為特殊,規(guī)定遺囑信托于受托人承諾時生效,顯然與各個立法例的認識都不相同,應當加以修正：信托公示的規(guī)定有使公示的意義“瘸腿”的可能性；信托受托人設置的門檻較高,不利于遺囑信托在我國的推廣；關于信托終止后信托財產(chǎn)的歸屬的規(guī)定也有待商榷；關于遺囑信托的稅收的問題尚未做具體規(guī)定等。這些都是遺囑信托在法律適用上需要考慮的。
[Abstract]:A will trust, in short, is a trust established in a will, that the testator, according to its own meaning, indicates that, in the will, the whole property or part of its property is transferred to the trustee's name after its death, and the trustee must depend on the purpose of the trust in accordance with the tenor of the trust, for the specified purpose specified in the will or the will of the will. The eighth article of the trust law of China clearly stipulates that the trust can be set up in the way of the will of the trust. However, it is still not clear in theory, but it is not used in practice. Therefore, it is necessary to discuss the related issues of the testamentary trust. The research methods are analyzed and used for reference in China.
This article is divided into four parts:
The first part is the legal theory of the testamentary trust. This part mainly examines the evolution of the trust. Through the investigation of the evolution of the trust and the analysis of the relevant scholars' discussion on the concept of trust, the concept of the testamentary trust is defined.
The second part is the basic structure of the legal relationship of the testamentary trust. This part includes the relations of the testamentary trust, the rights and obligations of the testamentary trust and the testamentary trust supervisor. In the case of the trustee's death, the testamentary trust pays more attention to the trustee's obligation to safeguard the trust relationship in the trust and protect the beneficiary's interests. It is both extraterritorial or China's law that attaches great importance to the obligations of the trustee, and stipulates the trustee's duty of attention and the duty of loyalty. In addition, the trust supervisor should also be set up to protect the interests of the beneficiary in the case that the beneficiary is not specific in the trust and has not yet existed or other benefits to protect the beneficiary. Benefit.
The third part is the establishment, effect, change and termination of the testamentary trust. This part focuses on the effective time points of the testamentary trust, the change and termination of the testamentary trust and its consequences. The adjustment of the trust law and the succession law on the provisions of the will is the characteristic of the testamentary trust which is different from the other types of trust in the legal adjustment. Therefore, the testamentary trust should not only follow the relevant provisions of the trust law. If the will law has special requirements for the form of the will, it should also comply with the provisions of the testamentary law; the entry into force and the effective time points of the testamentary trust are also different from other types of trusts. When the trust documents (that is, the will) or the legal conditions are present, the will letter The trustee will change or even terminate, and in the testamentary trust, not only the trustee may change it, but the terms and purposes of the trust can also be changed in the case of "similar principles" or specific circumstances, but the change of the trust purpose in these cases should be appropriate to strengthen the role of the court. And when the testamentary trust is terminated, There will be an important consequence, that is, the ownership of the trust property, and the different understandings of the trust and the different thinking angle on the problem caused by different legislations lead to different solutions to different legislations on this issue. When the will is inappropriate, a special or other clause, such as the law of inheritance, is disproperly disposed of. In the case of the validity of the testamentary trust, if the trust law does not stipulate this, it is at this time that the provisions of the direct application of the inheritance law or the corresponding provisions of the "law source country" are invoked by the theory of interpretation.
The fourth part is the provisions and review of our country's trust law. China's trust law has outlined the whole picture of the testamentary trust, but these Provisions are principled and there are many problems: the provisions on the trust property ownership have natural defects in the testamentary trust, according to the stipulations of the trust law, and the trust property in the testamentary trust. Ownership will belong to the dead; it is very special at the time point of the validity of the testamentary trust, which stipulates that the testamentary trust takes effect when the trustee promises, obviously different from the understanding of the various legislations, and should be amended: the provisions of the trust publicity have the possibility of "lame" of the public's meaning; the trustee is entrusted to the trustee. The higher threshold is not conducive to the promotion of the testamentary trust in our country; the provisions on the attribution of the trust property after the termination of the trust need to be discussed; the question of the tax on the testamentary trust has not yet been specified. These are all needs to be considered in the application of the testamentary trust.
【學位授予單位】：南京大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.282;D923.5

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本文編號：1968514