摘要
在《民法典》确认遗嘱信托合法性的背景下,我国现行法体系中继承编与《信托法》在设立性质、生效规则、登记制度及权利结构等方面存在系统性冲突,制约了遗嘱信托制度的实践展开。因此有必要以中国法体系为分析语境,通过提出遗嘱信托设立与成立相区分的“二元构造”,明确遗嘱信托作为单方死因行为的法律定位;在此基础上,构建以财产权变动登记与信托属性公示并行的“双重登记”机制,以回应不动产等信托财产的公示与隔离需求;并从权利结构上阐明遗嘱信托受益权以债权为本质,同时兼具非债权性监控权的复合属性。籍此体系化解释与制度重构,推动遗嘱信托制度在中国法框架下的可操作化与规范化发展,实现继承法与信托法的协调衔接。
Against the backdrop of the Civil Code's confirmation of the validity of testamentary trusts,systematic conflicts persist between the Succession Chapter of the Civil Code and the Trust Law of China regarding the nature of establishment,rules governing validity,registration mechanisms,and rights structure,which hinder the practical application of the testamentary trust system.It is therefore necessary,within the analytical context of China's legal system,to clarify the legal nature of testamentary trusts as unilateral mortis causaacts by proposing a dualstructure theory that distinguishes between the"creation"and"formation"of such trusts.On this basis,a dual registration mechanism should be established,combining property rights registration with publicity of trust attributes,so as to address the needs for publicity and asset partitioning of trust property such as real estate.Furthermore,it is essential to clarify that,in terms of rights structure,the beneficiary's right under a testamentary trust is essentially a creditor's right,while also possessing composite attributes of non-creditor supervisory powers.Through such systematic interpretation and institutional reconstruction,this paper aims to promote the practical application and standardized development of the testamentary trust system within the framework of Chinese law,thereby achieving a coherent integration of succession law and trust law.
作者
葛俏
Ge Qiao(Law School of Shenyang Normal University,Shenyang Liaoning 110034)
出处
《政法论丛》
北大核心
2026年第2期156-170,共15页
Journal of Political Science and Law
基金
国家社科基金一般项目“数字技术惠益分享权的理论阐释与实现路径研究”(25BFX020)阶段性研究成果。
关键词
遗嘱信托
中国法构造
实体规则
testamentary trust
construction under Chinese law
substantive legal rules
