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海峡两岸民商事交流日渐频繁,随之而来的是不断衍生的跨法域民事法律关系,其中就包括了遗嘱继承法律关系。大陆和台湾地区的公证制度均渊源自大陆法系,但在不同的政治、经济、文化和社会背景下,经历了不同的发展轨迹,最终形成了风格迥异的法律制度。两地的公证制度在执行的主体、机构的种类、公证人性质及定位等多方面均存在较大的差异。在遗嘱继承公证制度方面,台湾同样有许多区别于大陆的特点,有关规定主要集中在2007年修正的台湾地区“民法典”及2001年修正的台湾"公证
The frequent exchanges of civil and commercial affairs between the two sides of the Taiwan Strait have brought about the continuous development of cross-legally civil and legal relations, including the legal relationship of will inheritance. The notarial systems in mainland China and Taiwan originated from the civil law system, but under different political, economic, cultural and social backgrounds, they have undergone different development tracks and eventually formed different legal systems. The notarial system in both places is quite different in many aspects such as the subject of implementation, the type of institution, the nature of the notary public and its positioning. Taiwan also has many distinguishing features from the mainland in the field of testamentary notarization. The relevant provisions mainly focus on Taiwan Civil Code revised in 2007 and Taiwan Notarized as amended in 2001