我國民法繼承，向來採概括繼承主義，自2009年6月繼承編修正之後，改採有限責任為本則，關於民法第1148條之1之增訂，乃為保護繼承債權人、避免被繼承人在死前脫產予繼承人所設之規定，是我國繼承法修正採取有限責任為本則後的配套規定。然而本條內容暗藏許多玄機，詳細內容，實有加以詳究之必要，本文以1148條之1為中心，藉由與其他有關條文之比較及有關學理，討論關於本條繼承人之定義、本條債權人之範圍、本條財產之範圍、本條對於共同繼承人之效力，其中本條與民法第244條之關聯最為密切，特別在適用及保護範圍上加以研究，從而引導出民法第1148條之1存在幾個重大的缺點加以指出，並試擬條文之修正或可以為日後補正之參考，以落實該條之立法意旨，進而兼顧繼承人及繼承債權人之保護。

The Succession in our Civil Code had been held the principle of universal succession after shift to the basic principle of limited liability, Since June 2009, the Law of Succession was amended on the Article 1148-1 of the Civil Code, it is set up in order to protect creditors required in order to avoid the property transferred to the heirs from the deceased before death, this is our inheritance law amended to take as the basic principle of limited liability matching requirements. However, many of the provisions of the mystery were hidden among, really necessary to be studied in detail. This research centered on the Article 1148-1 by comparison with other relevant provisions and the theoretical discussion about the definition of heirs, scope of creditors and property, effects of coheir, which most closely associated with the Article 244 of the Civil Code. Therefore particularly applicable and the scope of protection are studied, which leads to the Article 1148-1 by the presence of several major disadvantage is pointed out. Further try to amend the article or make corrections for future reference in order to implement the legislative intent, thereby taking into account the protection of heirs and the creditors of the decedent.