| Summary: | 碩士 === 國立政治大學 === 地政研究所 === 96 === Abstract
“Ancestral estate” is a special, independent property of “joint ownership” formed by tradition and custom, whose purpose is to worship clan ancestors. This study intends to research the similarity of the purpose and objective for establishing the ancestral estate juridical person, governed by Article 50 of the “Statue Governing the Ancestral Estate” and the foundation (Ancestral Shrine Foundation), governed by the Civil Code. By focusing on the following issues: (a) Land ownership before and after acquiring corporate personality of ancestral estate; (b) Authority controversy between clan members; and (c) The appropriateness of inheritance equality between men and women, this study tries to analyze the authority structure of ancestral estate from the perspectives of “due sacrifice for the ancestor” and continuation of traditional custom of clan ancestor worshiping. The purpose of this study is to pinpoint the blind spot existing in the past and current governmental policy concerning ancestral estate so that the government may find useful reference in future implementation of relevant systems and enactment of regulations.
Chapter two discusses the nature of ancestral estate and its related regulations: the origin, meaning, historic system timeline, rights and obligation of clan members, and the compilation of controversial interpretations, judgments, precedents, and regulation. Further discussion will also be given on the legal nature, reporting of clan member, and the authorities regarding the revocation and dissolution of organization. Chapter three discusses the subject matters of ancestral estate. Firstly, the difference between the juridical persons of ancestral estate is discussed. Secondly, analyze the land ownership of ancestral estate and regulate the issues existing in the ancestral estate foundation (Ancestral Shrine Foundation). Chapter four deals with the sorting out of clan members, share allocation of property ownership, dissolution of ancestral estate, and an in-depth analysis will also be given on the authority controversies.
Conclusion and suggestion will be provided in Chapter five: (1) After acquiring staff certificate of ancestral estate, the ancestral estate shall be deemed as a “ancestral estate juridical person” in accordance with the principle of autonomy and legal nature of private law, to meet the following establishing objectives; (2) The ancestral shrine foundation established in accordance with past regulations shall be allowed to change name and registered as ancestral estate juridical person to meet the legal nature, establishing objective and objectivity; and (3) The inheritance acquisition of clan members shall abide by the terms and conditions set forth in the articles (book of property inheritance); in the event of no agreement is made, the principle of male inheritance in accordance with clan pedigree shall govern, with female inheritance as exception. The existing ancestral estate was first established in the Japanese occupation period, which was applicable to the inheritance practices of the time. If, in order to solve the inheritance equality problem between both sexes, the competent authority tries to sort out in an arbitrary way the current issue with the concept of modern Civil Code, it is bound to cause complexity and in violation to the objective of due offerings set forth by Taiwanese ancestors; (4) The ancestral estate shall set up articles (book of property inheritance) governing its dissolution, liquidation, allocation of residual property; if no agreement is made, it shall be based on pedigree as principle, with even distribution (assumed even) as exception. Finally, suggestions will be provided for subsequent studies concerning: Property protection regarding public facilities designated for the sorting out of ancestral estate; The feasibility of “public trust” management of the assets of ancestral estate; and how to position the system of inheritance acquisition in order to meet the national custom and traditional practices. The main purpose of this study is to realize the protection of property by giving a clearly defined authority of clan members through the implementation of sorting out system of ancestral estate.
Keywords：Ancestral estate；Juridical person； Ancestral Shrine Foundation ； Equal inheritance of both sexes； book of property inheritance
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