現行民法繼承編自公布施行以來，即沿襲多數歐陸法系民法典之例，採用概括繼承作為繼承原則。不過，即使民法亦另外設有限定繼承及繼承拋棄兩種選項，但繼承人若是未在法定期間屆滿前向法院選擇的意思表示，則一律適用概括繼承，而必須承受被繼承人財產上一切權利義務。如此忽視繼承人意思自主的法律設計，不但形成民法原理上的矛盾與衝突，亦造成社會不公平及不正義的問題。 立法者在二○○八年及二○○九年進行兩次的民法修正，其以對於「弱勢繼承人」改採「法定限定責任」及採用「全面限定責任」作為繼承原則的方式，企圖改正以上的矛盾現象與社會問題。不過，在新的修正內容中，繼承人的意思自主依然為立法者所忽視。本稿的目的，即是針對以上民法修正內容，進行分析與檢討。

The Part of Succession in the Civil Code has mostly adopted civil law system’s model and admitted the general succession rule as the principle. The Civil Code also provides limited succession and waiver of inheritance as two options, however, if the heir does not assert a declaration of intention to the court within the statutory period, the general succession rule applies and the heir assumes all the rights and obligations pertaining to the estate of the decedent. Such legislation ignores autonomy of the heir, which leads to the contradiction and confrontation with the principles of civil laws and results in social unfairness and injustice. The Civil Code was amended in 2008 and 2009. In the amendments, the succession principle has been changed to “limited liability”, and “statutory limited liability” has been applied to “the disadvantaged heir”. Legislators attempt to eliminate contradictions and social problems through such amendments. However, the heir’s autonomy is still ignored by the legislators. The purpose of this paper is to review and analyze the above amendments of the Civil Code.