海峡两岸公证遗嘱之比较

A Comparison of Notarized Will between China's Mainland and Taiwan

公证遗嘱是海峡两岸公认的遗嘱形式之一,由于台湾地区与大陆在社会制度以及立法观念等方面上的差异,两地的公证遗嘱存在着整体立法现状、是否需要见证人、遗嘱意旨表达方式、遗嘱公证场所与公证人员构成及公证遗嘱效力等诸多差别。大陆地区的遗嘱公证制度可在充实《继承法》第17条之规定、增加见证人、强调口头表述原则、增加由书记官或者领事担任公证员以及改变公证遗嘱优先效力的规定等方面加以完善。

Notarized Will is one of forms universally accepted by China's Mainland and Taiwan. Due to the difference between Taiwan and China's Mainland in social system and legislative concept, the notarized will of the two places differs widely with regard to present situation of overall legislation, witness, representations of will intention, place where the will is notarized, notary public, force of notarized will etc. The system concerning notarized will in China's Mainland may be improved if we can enrich Article 17 of Inheritance Law, increase the number of witnesses, emphasize the principle of oral representations, make a clerk or a eonsul act as the notary public and stop giving priority to the force of notarized will etc.